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Cost-of-Living Adjustment – Special 20- and 25-Year Plans
… each year. This cost-of-living adjustment (COLA) — subject to pension caps and limitations — is 50 percent of the … or older and retired for ten or more years; or Any age and have received a disability pension for five or more years. … be eligible to receive half of the COLA amount you would have received. For more information, visit our Cost-of-Living …
https://www.osc.ny.gov/retirement/publications/1517/cost-living-adjustmentNewfane Central School District – Financial Condition (2015M-307)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011 through September 17, 2015. … is located in the Towns of Newfane, Lockport, Cambria and Wilson in Niagara County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/newfane-central-school-district-financial-condition-2015m-307CUNY Bulletin No. CU-590
… in the employee’s taxable gross wages, and is subject to all employment and income taxes. Federal, State and New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-590-2017-city-university-new-york-cuny-research-foundationMontrose Fire District – Claims Auditing (2025M-53)
… before they are paid. A proper claims audit ensures all claims are subjected to an independent, thorough and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53State Comptroller DiNapoli Releases Municipal & School Audits
… certain grades on state exams but the cards were given to 19 teachers and support staff based on student grades. In … were not adequately segregated, and she was able to make purchases, prepare checks, sign checks with a board … $1,100 in gift cards. On July 2, 2025, she pleaded guilty to disorderly conduct and repaid the school. Greenburgh …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-auditsFishers Island Ferry District – Financial Operations (2016M-156)
… 2015 totaled approximately $4.5 million. Key Findings Time and attendance records are not submitted by all employees, and neither employees nor managers are required to sign and certify that the hours reported on the time cards are …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156State Comptroller DiNapoli Releases State Audits
… (2016-F-4) (Follow-Up) An initial audit report issued in August 2014 found that certain SUNY colleges published …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-state-auditsSchoharie Central School District – Financial Condition (2013M-263)
… and Schenectady Counties. The District is governed by the Board of Education which comprises seven elected … period. In addition, although the Board appropriated on average approximately $1.1 million of unexpended surplus … budgets that include realistic estimates for expenditures based on contractual and historical data. Discontinue the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263Copenhagen Central School District – Financial Condition (2016M-142)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period July 1, 2014 through December 31, 2015. … of the appropriated fund balance was not actually needed to finance operations, and unassigned fund balance was more …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142Depew Union Free School District – Financial Condition (2016M-229)
… through April 26, 2016. Background The Depew Union Free School District is located in the Towns of Cheektowaga and … Depew Union Free School District Financial Condition 2016M229 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/depew-union-free-school-district-financial-condition-2016m-229State Agencies Bulletin No. 1929
… Purpose The purpose of this bulletin is to notify agencies that the pensionable … Affected Employees Employees who are Tier 6 members of TRS Plan Type 86 are affected. Background The OT limit for … year 2012-2013 at $15,000. In accordance with Chapter 368 of the Laws of 2018, the OT cap increases each calendar year. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1929-school-year-2021-2022-tier-6-pensionable-overtime-ot-earnings-limitLansingburgh Central School District – Purchasing (2017M-173)
… The Lansingburgh Central School District is located in Rensselaer County and encompasses portions of the Towns of … Key Recommendation The Superintendent, or someone in a position of authority over the Treasurer, should review …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/17/lansingburgh-central-school-district-purchasing-2017m-173Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… Purpose of Audit The purpose of our audit was to evaluate internal controls related to online banking and information technology for the period … user names, passwords and secured token devices used to access online banking and do not consistently erase the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationMarion Central School District – Tuition Reimbursements (2016M-11)
Marion Central School District Tuition Reimbursements 2016M11
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11Niagara Wheatfield Central School District – Financial Condition (2014M-364)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … approximately $64.6 million. Key Findings The District has needed to borrow several million dollars throughout the … associated with operating the Tuscarora Indian School, and there is at least an 18-month lag before the District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364Afton Central School District – Fund Balance Management (2023M-18)
… fund balance exceeded the 4 percent statutory limit in each of the last three fiscal years by approximately $2.9 … appropriated fund balance that was not needed, which in effect is a reservation of fund balance that is not … the statutory limit. The District incurred $63,561 in unnecessary interest and other associated costs for the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18West Niles Fire Company – Financial Activities (2017M-205)
… events or adopt a code of ethics as required by New York State General Municipal Law. The bylaws provided limited …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205Carthage Central School District – Financial Condition (2014M-138)
… and Wilna in Jefferson County and the Towns of Croghan, Denmark and Diana in Lewis County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Fair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … of Fair Haven in Cayuga County, provides fire protection to the Village, the Town of Sterling in Cayuga County and the … did not review or approve the majority of the bills prior to payment. The audit committee did not complete an adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activityChemung County Probation Department – Collections and Disbursements (2016M-10)
… were not paid in a timely manner. The administrative assistant collected all payments received by mail, had custody of all payments received by the principal clerks each day and prepared and made bank …
https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10