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DiNapoli Honors Hispanic Leaders
… month on Oct. 19. DiNapoli honored five Hispanic leaders for their contributions and leadership, including: Dr. Sarah Brewster, chief director … the New York State Assembly, who serves the 6th Assembly district which includes the hamlets of Bay Shore, Brentwood, …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-honors-hispanic-leadersBinghamton Housing Authority – Oversight of Financial Operations (2022M-87)
… report - pdf] Audit Objective Determine whether the Board of Commissioners (Board) and Executive Director (Director) provided adequate oversight of Binghamton Housing Authority (Authority) financial … The Board and Director did not provide adequate oversight of financial operations. The Board did not adopt written …
https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87Erie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… can be lost, stolen or misused, potentially resulting in unauthorized building access. BOCES officials: Did not … individual badge accounts. Created 25 duplicate accounts in the building access system and physical badges for current …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-buildingTown of Lapeer – Budgeting (2024M-127)
… realistic budgets. As a result, unrestricted fund balance in these funds increased to levels between 85 and 182 percent … determined that estimated revenues were underestimated in the general and highway funds, and budgeted appropriations were overestimated in the general fund, resulting in operating surpluses …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127Locust Valley Central School District – Information Technology Equipment Management (2024M-134)
… for and would be detected if lost, stolen or misused. The Board of Education (Board) did not adopt a comprehensive … Develop and adopt a comprehensive policy and procedures to appropriately track and inventory IT equipment. Maintain complete, accurate and up-to-date IT inventory records. Perform periodic physical …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentJustice Court Fund
… Court Fund Office of the State Comptroller 110 State Street – 12th Fl Albany, NY 12236 Phone: 1-866-321-8503 …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundCity of Utica – Parking Violation Enforcement and Collection (2015M-219)
… and examine the effectiveness of its collection strategies and consider enhanced or alternative measures that …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/city-utica-parking-violation-enforcement-and-collection-2015m-219State Comptroller DiNapoli Releases Local Government Audits
… and capital plans. Meridale Fire Department and Emergency Squad – Cash Receipts and Disbursements (Delaware County) …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-local-government-auditsTown of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
… report - pdf] Audit Objective Determine whether the Court Clerk (Clerk) reported hours on her Town of Alexandria … Court (Court) money is properly recorded, deposited and reported. Key Findings Sixty-three of the 67 time sheets …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operationsOppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… Purpose of Audit The purpose of our audit was to determine whether the Board adequately managed District … estimates are reasonable. Reduce unrestricted fund balance to an amount permitted by law. The Transportation Supervisor …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialOverview – Career Plan
… 1, 2, 3 and 5 members, FAS is the average of the wages you earned during any 36 consecutive months of service when … immediately before retirement. The calculation of your FAS can include, but is not limited to, the following types of … your FAS calculation: Unused sick leave; Payments made as a result of working your vacation; Any form of termination …
https://www.osc.ny.gov/retirement/publications/1642/overviewOverview – Police and Fire Plan
… 1, 2, 3 and 5 members, FAS is the average of the wages you earned during any 36 consecutive months of service when … immediately before retirement. The calculation of your FAS can include, but is not limited to, the following types of … your FAS calculation: Unused sick leave; Payments made as a result of working your vacation; Any form of termination …
https://www.osc.ny.gov/retirement/publications/1512/overviewOverview – New Career Plan
… Your pension is based on your years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages you earned … overtime earned for each year in the FAS period;* and Longevity payment (maximum of one per FAS year), if …
https://www.osc.ny.gov/retirement/publications/1515/overviewOverview – Non-Contributory Plan with Guaranteed Benefits
… calculation of your FAS can include, but is not limited to, the following types of payments. In some cases, certain … amount of overtime and noncompensatory overtime is limited to 15 percent of your salary. …
https://www.osc.ny.gov/retirement/publications/1513/overviewOverview – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Your pension is based on your years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages you earned … overtime earned for each year in the FAS period;* and Longevity payment (maximum of one per FAS year), if …
https://www.osc.ny.gov/retirement/publications/1511/overviewOlean City School District – Financial Management (2016M-210)
Olean City School District Financial Management 2016M210
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Brushton-Moira Central School District – Financial Condition (2015M-340)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … of fund balance or reserves that are not used to finance operations. Ensure that the amount of unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340East Meadow Union Free School – Overtime (2022M-118)
… did not ensure that written approval was obtained before all overtime was worked; therefore, employees may have worked … employees’ retirement benefits. Key Recommendations Ensure all non-emergency overtime is preapproved in writing, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118Village of Savona – Board Oversight (2015M-328)
… was to examine the Board’s oversight of Village activities for the period June 1, 2013 through October 5, 2015. … five-member Board of Trustees. Budgeted appropriations for the 2015-16 fiscal year for the general and water funds totaled $551,715. Key …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328West Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… 2013. Background The West Buffalo Charter School, located in the City of Buffalo, Erie County, is governed by a Board …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314