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Chenango Fire Company – Controls Over Financial Activities (2014M-290)
… Corporation Law and is located in the Town of Chenango in Broome County. The Company provides fire protection to the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/chenango-fire-company-controls-over-financial-activities-2014mSouth Buffalo Charter School – Employee Compensation (2018M-1)
… of Audit The purpose of our audit was to determine whether employee compensation was accurate, supported and properly … the period July 1, 2015 through July 31, 2017. Background South Buffalo Charter School is located in the City of … year totaled approximately $11.5 million. Key Findings Employee compensation was not specified in the collective …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Evans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)
… period July 1, 2012 through May 13, 2014. Background The Evans-Brant Central School District is located in the Towns of Brant, Eden and Evans in Erie County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-andCrown Point Central School District – Internal Controls Over Payroll (2013M-100)
… the District had established effective internal controls over payroll for the period July 1, 2011, to December 31, … found the District established adequate internal controls over payroll. District officials implemented specific … Crown Point Central School District Internal Controls Over Payroll 2013M100 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013mNew Hyde Park Fire District - Payroll (2018M-165)
… not approve 178.25 of 196 overtime or doubletime hours (91 percent) totaling $7,833. Key Recommendations Certify …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/26/new-hyde-park-fire-district-payroll-2018m-165New Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… the payroll account, accurate. The District’s book balance for the payroll bank account did not reflect the true cash …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankAdditional Service Credit for Unused, Unpaid Sick Leave – Special 20- and 25-Year Plans
… Unused, unpaid sick leave may be added to your credited service and used in your … if your employer has chosen to offer the optional sick leave benefit provided by Section 341(j) of the …
https://www.osc.ny.gov/retirement/publications/1517/additional-service-credit-unused-unpaid-sick-leaveMore About This Retirement Plan – State Police Plan
… plan summary describes the benefits available to Tier 2, 5 and 6 members of the Police and Fire Retirement System (PFRS) covered by the special … provided by Section 381-b of the New York State Retirement and Social Security Law (RSSL) as enacted by the New York …
https://www.osc.ny.gov/retirement/publications/1518/more-about-retirement-planState Comptroller Thomas P. DiNapoli Statement On Governor's Budget And New Proposals
… are cautionary signs in the economy and it is wise to live within our means. "While our state's economy is …
https://www.osc.ny.gov/press/releases/2015/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposals-0State Comptroller Thomas P. DiNapoli Statement on Governor's Budget and New Proposals
… are cautionary signs in the economy and it is wise to live within our means. "While our state's economy is …
https://www.osc.ny.gov/press/releases/2015/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposalsDiNapoli: School District Tax Levy Cap at 2%
… Property tax levy growth for New York’s school districts and 10 cities … today by State Comptroller Thomas P. DiNapoli. The tax cap, which first applied to local governments (excluding … New York City) and school districts in 2012, limits annual tax levy increases to the lesser of the rate of inflation or …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-school-district-tax-levy-cap-at-two-percentDiNapoli: School District Tax Cap Levy Remains at 2%
… to find ways to deliver services efficiently as they deal with higher costs and the potential impact of federal …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-school-district-tax-cap-levy-remains-at-2-percentDisability Retirement – Divorce and Your Benefits
… retirement plans provide for several different types of disability retirement benefits. However, NYSLRS does not … benefit constitutes marital or separate property in a matrimonial action. Whether a member’s disability … benefit. Instead, the pension is a fixed percentage of the member’s final average earnings. This means there is …
https://www.osc.ny.gov/retirement/members/divorce/disability-retirementTravel Advisory No. 3
… Extended Liability Insurance Coverage. In the event of an accident, to be eligible for an insurance claim, the employee renting the car must report the accident immediately to the local enforcement agency, the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateAccounts Payable Advisory No. 51
… 1, Part 6.7 of the NYCRR requires agencies to support any claim for payment entered in to the Statewide Financial … but not limited to, a vendor invoice or a vendor claim and a receiving report. As part of these requirements, … is on file prior to certifying and submitting a claim for payment to the Comptroller. To determine if a claim …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/51-supporting-informationNewfield Central School District – IT Asset Management (S9-22-17)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. Of the 41 IT assets we selected to confirm their location and that they were inventoried, and 10 additional IT assets selected to confirm were inventoried, 25 percent of the sampled assets …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17Walton Central School District – IT Asset Management (S9-22-24)
… spent or safeguarded. We selected 57 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 51 percent of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24Freeport Union Free School District – IT Asset Management (S9-22-10)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … in IT assets has been appropriately spent or safeguarded. We selected 50 IT assets to confirm their location and that … 10 additional IT assets to confirm they were inventoried. We found 43 percent of the sampled IT assets were not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10West Webster Fire District – Financial Management (2023M-23)
… Reduce unrestricted fund balance and use excess funds in a manner more beneficial to taxpayers. Adopt realistic …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Valley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… 31, 2015. Background The Valley Stream Thirteen Union Free School District is located in the Village of Valley … Valley Stream Thirteen Union Free School District Purchasing 2016M204 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204