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Albion Central School District – Budgeting (2016M-80)
… audit was to evaluate the District’s budgeting practices for the period July 1, 2010 through December 16, 2015. … Board of Education. The District’s operating budget for the 2015-16 fiscal year totaled approximately $33 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/albion-central-school-district-budgeting-2016m-80Schenevus Central School District – Budgeting (2014M-123)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period July … was not formally established and was not funded according to statutory requirements, and the insurance and debt service … compliance with statutory requirements and develop a plan to reduce excessive balances. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123Town of Chazy – Water and Sewer District Financial Operations (2017M-42)
… October 31, 2016. Background The Town of Chazy is located in Clinton County and has a population of approximately … billed, collected and enforced. Customers were not billed in accordance with the Board-established rates, resulting in customers being underbilled by $1,703. Delinquent customer …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42Town of Ithaca – Information Technology (2017M-52)
… $25 million. Key Findings The Town’s IT policy does not address password security, wireless security, mobile … operations. Key Recommendations Update the IT policy to address password security, wireless security, mobile …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ithaca-information-technology-2017m-52Town of Taylor – Financial Management (2016M-391)
… and financial management of the Town's operations for the period January 1, 2015 through September 8, 2016. … activity is recorded accurately and completely accounted for, monthly bank reconciliations are performed and any …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391Town of Orchard Park – Recreation Department Cash Receipts (2017M-81)
… of our audit was to review the Department’s cash receipts for the period January 1, 2015 through January 27, 2017. … by an elected three-member Town Board. Expenditures for 2016 totaled approximately $12.5 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81Mandatory Contributions – Enhanced Reporting
… covered under RSSL Article 22. For information about how much your NYSLRS employees contribute, please see the Member … until the member retires. Note: There are some exceptions to mandatory contributions. ERS members in Tiers 3 and 4 have …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributionsState Comptroller DiNapoli Statement on Expansion of Geneva-Based RealEats into New Facility
… with investment firms to invest in private New York companies. State Comptroller DiNapoli invested $7.8 million … pension fund has invested $1.6 billion in more than 500 companies through its private equity program, generating a …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-expansion-geneva-based-realeats-new-facilityX.4.C Contacts – X. Guide to Vendor/Customer Management
… A vendor can have multiple contacts, but only one primary contact. When the vendor is created, the primary contact is the contact on the vendor’s Substitute W-9 form. The vendor’s …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4c-contactsNew York State Comptroller Thomas P. DiNapoli Statement on MTA's Budget
… Thomas P. DiNapoli released the following statement today in response to the Metropolitan Transportation Authority’s … and expectations of additional federal aid. “Improvements in fare, toll and tax collections have put MTA’s short-term … MTA can avoid recovery-damaging service cuts or layoffs in 2022. “Combined with a potential $6.5 billion — if not …
https://www.osc.ny.gov/press/releases/2021/02/new-york-state-comptroller-thomas-p-dinapoli-statement-mtas-budgetIII.1 Statewide Financial System (SFS) Overview – III. Statewide Financial System (SFS)
… In 2009, New York State (NYS) established the Statewide Financial … the PeopleSoft Financials software and implemented new functionality. Some of the new functionality included: A re-architectured procurement … In 2009 New York State established the Statewide Financial System …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii1-statewide-financial-system-sfs-overviewNew York State Comptroller DiNapoli Statement on New Shareholder Rule
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund, today issued the … New York State Comptroller Thomas P DiNapoli trustee of the New York State Common Retirement Fund today issued the …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-new-shareholder-ruleTown of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… The purpose of our audit was to review the establishment and use of the Town’s reserve funds and to examine internal controls over the Town’s Justice … The Town of Indian Lake is located in Hamilton County and has a population of approximately 1,350. The Town, which …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330Huntington Union Free School District – Financial Condition (2015M-356)
… revenues exceeded expenditures by as much as $4.1 million and no amount of appropriated fund balance was used to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… of nonpayroll transactions. The Business Manager has full administrative rights to the District’s financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35State Agencies Bulletin No. 1334
… to 16.75%. Note: There will be a “catch-up” rate of 19.2% for the remainder of 2014 to include amounts under-withheld for the period January 1, 2014 through July 31, 2014. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1334-yonkers-withholding-tax-changeYour Pension Pay Stub
… help explain your Benefit Payment Pay Stub . Click on a blue highlighted area to see a description. GO (Return to …
https://www.osc.ny.gov/retirement/retirees/your-pension-pay-stubLumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
… amounts in excess of $500; the Secretary-Treasurer was the sole signatory of 19 checks totaling $38,123. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110Overview – Special 20- and 25-Year Plans
… The New York State Budget enacted in April 2025 resulted in two new … of the RSSL provides a new 20-year plan, which is optional for Tier 5 members and Tier 6 members who joined before July … form, we strongly recommend you speak with a NYSLRS representative to discuss the impact of changing your …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/overviewOpinion 95-18
… cemetery in lieu of the yearly assessment provided for by Village Law, §15-1506. You ask whether a village, in … by villages. Section 15-1502 prescribes the procedure for the sale of burial lots but is silent with respect to the … fees. Further, while there is express authority for a village to impose upon lot owners a yearly …
https://www.osc.ny.gov/legal-opinions/opinion-95-18