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More About This Retirement Plan – State Police Plan
… the benefits available to Tier 2, 5 and 6 members of the Police and Fire Retirement System (PFRS) covered by … 4 in PFRS.) These benefits are provided by Section 381-b of the New York State Retirement and Social Security Law … and Local Retirement System, headed by the Comptroller of the State of New York, administers this plan. Our main …
https://www.osc.ny.gov/retirement/publications/1518/more-about-retirement-planNewfield Central School District – IT Asset Management (S9-22-17)
… – pdf] Audit Objective Determine whether Newfield Central School District (District) officials appropriately tracked, … or indicated they planned to initiate corrective action. … school audit newfield IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17Valley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… Purpose of Audit The purpose of our audit was to review the procedures used by the … Union Free School District is located in the Village of Valley Stream, Nassau County. The District, which operates … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… Purpose of Audit The purpose of our audit was to examine the District’s accounting for … Union Free School District #24 is located in the Town of Hempstead in Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationEast Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… Purpose of Audit The purpose of our audit was to determine if the Board ensured that … Aurora Union Free School District is located in the Towns of Aurora, Colden and Elma in Erie County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomEast Aurora Union Free School District - Procurement (2023M-125)
… services in a competitive manner. Key Findings The Board of Education (Board) and District officials did not always … goods and services were purchased without the benefit of competition, resulting in the increased risk that taxpayer … years for 43 professional service contracts (91 percent of tested contracts) totaling $1.8 million. Did not obtain …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Brighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… Brighter Choice Charter School for Girls (School) Board of Trustees (Board) and officials ensured non-payroll … did not prepare and provide the Principal with an abstract of invoices or a list of checks to document the review and approval. The Principal …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72XVI.1 Financial Reporting Overview – XVI. Financial Reporting
… This chapter contains the policies followed by the Office of the State Comptroller (the Comptroller) for preparing the … The Statewide Financial System (SFS) provides most of the central State Government financial data needed for … chapter. Any changes or suggestions regarding the content of this chapter should be forwarded in writing for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overviewCohoes Public Library – Governance and Operations (2015M-259)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the Library’s operations for the period January 1, 2014 …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
… to the Board and file accurate annual reports with OSC in a timely manner. Establish written policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mRandolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… making them more susceptible to theft without detection. In addition, capital asset inventory records also contained …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryDiNapoli: School District Tax Levy Cap at 2%
… in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2% with certain exceptions. The law also … services efficiently as they face the difficult task of managing costs that continue to rise.” The 2% allowable …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-school-district-tax-levy-cap-at-two-percentState Agencies Bulletin No. 1741.1
… represented by NYSCOPBA Background Pursuant to Chapter 24 of the Laws of 2019 which implements the negotiated 2016–2023 agreement … 01 and 21) provides for the change in the calculation of overtime for all eligible members. Prior to the 2016-2023 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17411-new-overtime-earnings-code-arbitration-eligible-bu01-and-nonCompliance With Payment Card Industry Standards
… customer’s credit card on file. The Authority also accepts in-person credit card payments for E-ZPass tags at its administrative headquarters in Albany and at its Nyack and Tarrytown offices. In addition, the Authority accepts credit card payments over …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/compliance-payment-card-industry-standardsXII.5.A Selecting the Appropriate Voucher Style – XII. Expenditures
… voucher styles are not used. Voucher Style Description of Use Additional Information Regular Voucher Used for … net to zero. A line must be added to record the receipt of the cash to a clearing account. Prepaid Voucher Used for … fund, department, and PCard clearing account). The use of the appropriate vendor and ChartFields is critical to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5a-selecting-appropriate-voucher-styleCUNY Bulletin No. CU-739
… for processing the June 2022 Uniform Allowance Payment. Affected Employees: Employees in City University of … of Teamsters, Local 237, provides for a uniform allowance payment to eligible employees. In addition, a memorandum … Classified Staff Labor Relations, authorizes the June 2022 payment. Effective Dates: The payments will be effective in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-739-cuny-june-2022-uniform-allowance-paymentState Comptroller DiNapoli Releases Municipal Audits
… the contract to a higher bidder, they did not do so. Nyack Parking Authority – Parking Ticket Operations (Rockland County) The board and … did not effectively pursue and maximize the collection of parking violation tickets. Auditors determined the board and …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-municipal-auditsNew York State Comptroller DiNapoli Statement on Martin Luther King Day
… and civic life. His dream was a country where every one of us would be judged by our actions and abilities, not the color of our skin. In the decades since Dr. King’s tragic death in … more progress needs to be made. There remain some areas of society in which minorities and women lag in terms of …
https://www.osc.ny.gov/press/releases/2015/01/new-york-state-comptroller-dinapoli-statement-martin-luther-king-dayWesterlo Volunteer Fire Company – Cash Disbursements (2014M-179)
… Inc. is a not-for-profit organization incorporated in 1938 in the Town of Westerlo, Albany County. The Company contracts … approximately $370,000. Key Findings There are no controls in place requiring the Board’s review and approval of claims …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179Hornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… Purpose of Audit The purpose of our audit was to examine the recording and reporting of the Company’s financial activity for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014m