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Hoosic Valley Central School District – Financial Management (2014M-6)

… Purpose of Audit The purpose of our audit was to review the District’s financial operations for the period … included overestimated appropriations. The Board failed to fund and use reserves in accordance with General Municipal …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6

Downsville Central School District – Fund Balance (2016M-79)

… Purpose of Audit The purpose of our audit was to examine the District’s general fund balance for the period … reserve for compensated absences and transfer excess funds to unrestricted fund balance, where allowed by law, or other …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79

Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)

… Purpose of Audit The purpose of our audit was to assess the internal controls over selected District … totaling $2.2 million, appeared higher than necessary to fund costs that can be legally paid from these reserves. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reserves

Alden Central School District – Financial Management (2016M-372)

… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … the annual budget. Review all reserves at least annually to determine if the amounts reserved are necessary and …

https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372

Edwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)

… Purpose of Audit The purpose of our audit was to examine the District’s transportation State aid procedures … in a timely manner for all the transportation State aid to which it was entitled for new bus purchases and did not …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserve

Erie 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-building

Town of Lapeer – Budgeting (2024M-127)

… – pdf] Audit Objective Determine whether the Town of Lapeer (Town) Town Board (Board) developed and adopted … these funds increased to levels between 85 and 182 percent of the 2024 appropriations, as of December 31, 2023. The audit determined that estimated …

https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127

Justice Court Fund

… Town and village justice courts in New York State are required to report their disposition … Court Fund on a monthly basis. File your monthly report in Justice Court Fund Reporting (JCR) here: File Your Report … effort: For questions about TSLED: Contact us: Mail:Justice Court Fund Office of the State Comptroller 110 …

https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund

Locust Valley Central School District – Information Technology Equipment Management (2024M-134)

… 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 … and indicated that they have initiated or plan to initiate corrective action. … Determine whether Locust …

https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipment

CUNY Bulletin No. CU-396

… Purpose To provide agencies with procedures for processing payment of … regarding eligibility criteria should be directed to the University Manager of Payroll Systems and Operations … Office. Questions about this Bulletin may be directed to your Payroll Auditor. … This bulletin provides agencies …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-396-cuny-nurses-health-specialty-differential

CUNY Bulletin No. CU-363

This bulletin provides agencies with procedures for processing payment of the Nurses Health Specialty Differential

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-363-cuny-nurses-health-specialty-differential

Service Credit – Divorce and Your Benefits

… NYSLRS members receive service credit for all their public employment beginning with the date they joined NYSLRS. Some members can purchase service credit for employment before they joined … for military service. For most members, the total amount of service credit at retirement will directly affect the …

https://www.osc.ny.gov/retirement/members/divorce/service-credit

State Comptroller DiNapoli Releases Municipal Audits

… penalties. The board did not correct deficiencies noted in the 2006 Receiver of Taxes audit, properly oversee the … were not always accurate or timely, resulting in a $10,244 discrepancy between the district’s accounting …

https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits-0

State Comptroller DiNapoli Releases Municipal Audits

… safeguarded. District inventory records did not list 45 of 50 selected assets totaling $36,809. In addition, district … They did not always enforce the adopted travel policy when approving $125,028 in travel expenditures. District … records and reports were complete, accurate, up-to-date or timely. The town’s accounting records were also not …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-0

Earnings Limits

… earnings above the limit. For Members Who Joined NYSLRS On or After April 1, 1996 Internal Revenue Code Section … of pension benefits. The amount cannot exceed the Governor’s salary. Refer to the table below for the maximum amount of …

https://www.osc.ny.gov/retirement/members/earnings-limits

Mechanicville City School District – Financial Condition (2017M-93)

… District is located in the City of Mechanicville and part of the Towns of Stillwater and Halfmoon in Saratoga …

https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93

Oppenheim-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-financial

Overview – Police and Fire Plan

… 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 during any 36 … immediately before retirement. The calculation of your FAS can include, but is not limited to, the following types …

https://www.osc.ny.gov/retirement/publications/1512/overview