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Vested Retirement Benefit – Special 20- and 25-Year Plans
… 55th birthday. Tier 5 — your 55th birthday. Tier 6 — your 63rd birthday. The Benefit Your vested retirement benefit is …
https://www.osc.ny.gov/retirement/publications/1517/vested-retirement-benefitVillage of Dolgeville – Treasurer’s Records and Reports (2024M-28)
… – pdf ] Audit Objective Determine whether the Village of Dolgeville (Village) Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to properly manage Village finances. Key … funds to separately account for the financial activity of projects undertaken. Periodically reconcile water and …
https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28Locust Valley Central School District – Information Technology Equipment Management (2024M-134)
… $56,909, including 37 assets with a total purchase price of $39,667 and 12 assets with a total estimated purchase price of $17,242 were not inventoried. Four IT assets …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentChild Support and Spousal Maintenance – Divorce and Your Benefits
… An Income Withholding Order for child support or spousal maintenance that was served on a … must be served on NYSLRS after the member retires for child support or spousal maintenance to be deducted. NYSLRS … deduct spousal maintenance if required by a DRO, but not child support. Rev. 2/23 …
https://www.osc.ny.gov/retirement/members/divorce/child-support-and-spousal-maintenanceTax Cap Compliance
… Instructions for reporting tax cap compliance data [pdf] Education Law 2023-b [pdf] Contact Call our Help Line at …
https://www.osc.ny.gov/local-government/property-tax-cap/tax-cap-complianceWarrensburg Central School District - Financial Condition Management (2017M-265)
… fund balance ranged between 7.6 and 14.4 percent of ensuing years’ appropriations, exceeding the 4 percent … out. Key Recommendations Develop realistic estimates of appropriations. Adopt a written plan to use excess fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/warrensburg-central-school-district-financial-condition-management-2017mWyoming County - Hospital Cafeteria Cash Receipts (2018M-70)
… To determine whether the County Hospital and Skilled Nursing Facility (Hospital) cafeteria sales were properly …
https://www.osc.ny.gov/local-government/audits/county/2018/08/31/wyoming-county-hospital-cafeteria-cash-receipts-2018m-70Rye Neck Union Free School District – Health Insurance Cost Savings (2022M-164)
… between approximately $130,000 and $190,000 annually if the District offered family plan coverage buyouts of $4,500 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/rye-neck-union-free-school-district-health-insurance-cost-savings-2022mOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… Key Findings BOCES officials did not adequately develop or use multiyear planning. BOCES officials have not developed …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesChappaqua Central School District - Fixed Assets (2022M-186)
… and inaccurate records and did not perform a physical inventory count since 2018. Of the 164 assets reviewed, 148 … did not require, and officials did not perform, a periodic inventory count or an unannounced asset count for … the fixed asset policy to require periodic and unannounced inventory counts. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Rochester Academy Charter School – Credit Cards (2022M-208)
… audit school district charter school rochester credit cards …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208Floral Park-Bellerose Union Free School District - Leave Records (2018M-264)
… that all leave requests are properly approved before the leave is used. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/floral-park-bellerose-union-free-school-district-leave-records-2018m-264State Comptroller DiNapoli Statement on Former Mahopac Fire Official Guilty Plea
… from the public just after he was appointed treasurer at the Mahopac Fire Department. He used his $5.7 million … from the public just after he was appointed treasurer at the Mahopac Fire Department …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-statement-former-mahopac-fire-official-guilty-pleaSchoharie Central School District - School Lunch Operations (2019M-19)
… one at the District performed a cost-per-meal equivalent (ME) or meals-per-labor-hour analyses (MPLH). District … bid. Key Recommendations Periodically complete cost-per-ME and MPLH analyses. Ensure the District obtains the best …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/19/schoharie-central-school-district-school-lunch-operations-2019m-19Unified Court System Bulletin No. UCS-27
… voluntary insurance program Affected Employees Employees in bargaining unit SK (dues code 238) represented by District …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-27-voluntary-insurance-program-certain-employees-unified-courtTrue North Rochester Preparatory Charter School - Information Technology (2019M-148)
… plan. School officials did not provide IT security awareness training to staff. Hardware and software inventory … procedures and a disaster recovery plan. Provide security awareness training to staff and maintain complete and …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/10/18/true-north-rochester-preparatory-charter-school-information-technologyHornell City School District - Financial Management (2019M-38)
… has produced operating surpluses negating the use of appropriated fund balance. Certain reserve balances were … plans. Key Recommendations Discontinue the practice of appropriating fund balance that is not needed or used to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… was negative $370,229 and the water fund owes $490,922 to other funds. Loans from other funds were not repaid by the … information available for revenues and expenditures to ensure the water and sewer funds remain self-sufficient. … generally agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152Rhinecliff Fire District – Board Oversight (2024M-154)
… operations. As a result, the Board hindered their ability to make informed financial decisions and cannot assure … financial and capital plans. Adequately audit claims prior to payment. Key Recommendations Develop and adopt policies, … generally agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154Student Achievement Program
… "A good education and civic engagement set the stage for our …
https://www.osc.ny.gov/student-achievement