Search
Generic PINs
… Purpose The objective of our examination was to determine whether DEC’s use of fuel cards complied with the Office of General Services’ (OGS) Fuel Card Services Contract … The objective of our examination was to determine whether DECs use of fuel cards complied with the Office of General Services …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pinsComptroller DiNapoli Releases School Audits
… Central School District – Separation Payments (Steuben County) District officials sufficiently reviewed and approved … Union Free School District – Leave Accruals (Suffolk County) District officials maintained accurate records of the … Union Free School District – Competitive Quotations (Nassau County) District officials did not consistently adhere …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1Theresa Fire District – Board Oversight and Financial Management (2021M-60)
… complete report - pdf ] Audit Objective Determine whether the Theresa Fire District (District) Board of Fire … whether they properly managed fund balance. Key Findings The Board did not provide adequate oversight to ensure that … and reported and did not properly manage fund balance. The Treasurer did not maintain adequate accounting records or …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… complete report – pdf] Audit Objective Determine whether the former Town Supervisor (Supervisor) maintained timely, … and accurate accounting records and reports to allow the Town Board (Board) and department heads to monitor … because the Board consistently levied the majority of property taxes in the town-wide (TW) funds, where …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Town of Tonawanda – Physical Accessibility to Programs and Services (S9-24-42)
… of Tonawanda (Town) officials could take additional steps to increase physical accessibility to programs and services provided at selected Town … Town officials could consider taking additional steps to increase physical accessibility at the selected Town … of Tonawanda Town officials could take additional steps to increase physical accessibility to programs and services …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/28/town-tonawanda-physical-accessibility-programs-and-services-s9-24-42Opinion 90-24
… You have asked whether 12 Opns St Comp, 1956, p 68 still represents the views of this Office. That opinion … Whether 12 Opns St Comp 1956 p 68 still represents the views of this Office …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Available Pension Payment Options – Special 20- and 25-Year Plans
… will provide you with a reduced monthly benefit for your lifetime. When you die, the unpaid balance of your … will provide you with a reduced monthly benefit for your lifetime and is based on your birth date and that of your … will provide you with a reduced monthly benefit for your lifetime and is based on your birth date and that of your …
https://www.osc.ny.gov/retirement/publications/1517/available-pension-payment-optionsOptional Membership – Membership and Enrollment
… However, you must inform employees of their right to membership at the time of their initial employment. Beginning July 27, 1976, ERS membership is optional for: Temporary or provisional … wage multiplied by 2,000 hours. Before July 27, 1976, ERS membership was optional for jobs with: Exempt or labor …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/optional-membershipTown of Hunter - Information Technology (2018M-262)
… The Board has not: Adopted IT policies and procedures for disaster recovery, backups and breach notification. … that IT hardware and software inventories are up-to-date. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-hunter-information-technology-2018m-262Village of Scottsville - Financial Management (2018M-75)
… technology (IT) policies. Enforce aspects of the adopted online banking, procurement and cash receipts policies. Key …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-scottsville-financial-management-2018m-75Southern Cayuga Lake Intermunicipal Water Commission – Financial Operations (2015M-149)
… 2014 through May 7, 2015. Background The Southern Cayuga Lake Intermunicipal Water Commission is a joint entity of … Southern Cayuga Lake Intermunicipal Water Commission Financial Operations …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/09/11/southern-cayuga-lake-intermunicipal-water-commission-financial-operationsBuffalo Academy of Science Charter School - Procurement (2019M-250)
… purchases, as required by the policy and as recommended in the procurement procedures. School officials generally …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/13/buffalo-academy-science-charter-school-procurement-2019m-250Cazenovia Central School District - Information Technology (2019M-46)
… Findings District officials did not: Provide cybersecurity awareness training to employees. Disable and/or remove … Provide employees with periodic cybersecurity awareness training. Adopt policies and procedures for adding, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/cazenovia-central-school-district-information-technology-2019m-46Accounts Payable Advisory No. 10
Handling Code A and Separate Payment Box
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/10-handling-code-and-separate-payment-boxRensselaer County Capital Resource Corporation (RCCRC) – Establishment of RCCRC and Sale of Property (2021M-71)
… transactions aligned with its purpose and were conducted in accordance with its bylaws and acquisition and disposition policies. Followed policies and procedures for the sale of property and transferred proceeds totaling …
https://www.osc.ny.gov/local-government/audits/county/2025/03/07/rensselaer-county-capital-resource-corporation-rccrc-establishment-rccrc-and-salePension Payment Calendar
… sooner. Click here for a PDF of the pension payment calendar that you can print. 2024 December If you have … direct deposit, your check was mailed on December 30. 2025 Calendar (January – December) M = Check Mailing Date D = …
https://www.osc.ny.gov/retirement/retirees/pension-payment-calendarOrdinary Death Benefit – Police and Fire Plan
… Your beneficiary may be entitled to an ordinary death benefit if your death is not attributable to an on-the-job … are on the payroll; While you are on an authorized medical leave of absence (with or without pay); While you are … payroll, provided your employment has not been terminated by resignation, employer action or any other means while …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-death-benefitHelping Hands School – Compliance With the Reimbursable Cost Manual
… June 30, 2014, we determined Helping Hands reported $26 in non-personal service costs on its CFR that did not comply …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manualOrdinary Death Benefit – New Career Plan
… Your beneficiary may be entitled to an ordinary death benefit if your death is not attributable to an on-the-job … are on the payroll; While you are on an authorized medical leave of absence (with or without pay); While you are … payroll, provided your employment has not been terminated by resignation, employer action or any other means while …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefitPartial Lump Sum Payment at Retirement – Divorce and Your Benefits
… benefit as a Partial Lump Sum (PLS) payment at retirement, in exchange for a permanently reduced monthly pension …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirement