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Town of Hector – Employee Compensation (2024M-85)
… was not always authorized, accurate and supported. Of the 53 employee records that we reviewed, we determined that … employees a total of $150,155 that was not authorized by the Town Board (Board). Inaccurately accrued and/or recorded … $5,271 for a separation payment that was not approved by the Board. Key Recommendations Annually establish and …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85Required Reporting
… Handbook [pdf] Justice Court Advisories Real Property Tax Cap and Tax Cap Compliance Constitutional Tax Limit Foreign Fire Insurance Indigent Legal Services Fund …
https://www.osc.ny.gov/local-government/required-reportingIX.2.A Acronyms – IX. Federal Grants
… Investment Act WIC Women, Infants and Children Guide to Financial Operations REV. 03/12/2025 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2a-acronymsUnified Court System Bulletin No. UCS-30
… an automatic dues increase Affected Employees Employees in bargaining unit S8 Effective Date Checks dated August 2, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-30-dues-increase-civil-service-forum-local-300-service-employeesVested Retirement Benefit – Special 20- and 25-Year Plans
… or more years of credited service, you will be eligible for a vested retirement benefit when you do reach retirement … Your vested retirement benefit is 1.66 percent of your FAE for each year of service credit. The benefit is payable for life, and you may elect one of several pension payment …
https://www.osc.ny.gov/retirement/publications/1517/vested-retirement-benefitVillage of Dolgeville – Treasurer’s Records and Reports (2024M-28)
… Dolgeville (Village) Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to … did not record all financial activity using proper accounting procedures. As a result, inadequate records and … Village finances. The Treasurer did not: Properly account for fund balance within each Village fund or establish …
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)
… that all IT equipment is safeguarded, adequately accounted for and would be detected if lost, stolen or misused. The … (Board) did not adopt a comprehensive written policy for IT equipment inventory or perform periodic physical … we reviewed (68 percent) were not properly accounted for. Specifically: 49 IT assets totaling $56,909, including …
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
… member retires for child support or spousal maintenance to be deducted. NYSLRS can also deduct spousal maintenance if …
https://www.osc.ny.gov/retirement/members/divorce/child-support-and-spousal-maintenanceTax Cap Compliance
Find information on Tax Cap Compliance below
https://www.osc.ny.gov/local-government/property-tax-cap/tax-cap-complianceCUNY Bulletin No. CU-94
… an automatic dues increase Affected Employees Employees in bargaining unit S6 Effective Date Checks dated July 27, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-94-dues-increase-civil-service-forum-local-300-serviceChappaqua Central School District - Fixed Assets (2022M-186)
… (District) officials properly monitored and accounted for fixed assets. Key Findings District officials did not properly monitor and account for the fixed assets that we tested. Officials maintained … a periodic inventory count or an unannounced asset count for District departments. Key Recommendations Ensure the …
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)
… credit card charges were properly approved, supported and for School purposes. Key Findings School officials did not … charges were properly approved, adequately supported and for School purposes. Officials did not perform an effective … knowing what was purchased or whether the charges were for appropriate School purposes. 35 percent (169 totaling …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… planning, including reserve funds, and software management for the period July 1, 2014 through July 5, 2016. Background … developed plans that adequately describe their intentions for accumulating, maintaining and using reserve funds. BOCES … and adopt a formal, documented multiyear financial plan for a three- to five-year period and continually update plans …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesCUNY Bulletin No. CU-440
… Increase. Affected Employees Employees represented by SEIU in Bargaining Unit S6 Effective Date(s) Paychecks dated March …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-440-service-employees-international-union-seiu-local-300-duesState Police Bulletin No. SP-39
… May 9, 2001 OSC Actions OSC will automatically increase the Dues/Agency Shop fees. Agency Actions Notify affected … Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. … To explain an automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-39-police-benevolent-association-duesagency-shop-increaseFloral Park-Bellerose Union Free School District - Leave Records (2018M-264)
… that all leave requests are properly approved before the leave is used. … Determine whether employee leave accrual …
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
… to buy a yacht, a Mercedes, a Corvette, and Pandora jewels for his wife. My ongoing partnerships with U.S. Attorney … to repay the $5.7 million and is going to federal prison for his crimes." … Michael Klein started stealing from the …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-statement-former-mahopac-fire-official-guilty-pleaTown of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… not repaid by the end of the fiscal year, as required. For 2016 – 2020, officials budgeted for non-existing debt payments and reserve transfers that … on the most current and accurate information available for revenues and expenditures to ensure the water and sewer …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152CUNY Bulletin No. CU-458
… Question regarding this bulletin may be directed to the Payroll Deduction mailbox. … To notify agencies of an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-458-service-employees-international-union-seiu-local-300-duesCentral Islip Union Free School District - Claims Audit Process (2018M-170)
… plan to initiate corrective action. … Central Islip Union Free School District Claims Audit Process 2018M170 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/central-islip-union-free-school-district-claims-audit-process-2018m-170