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East Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… Objective Determine whether the District is providing transportation to eligible nonpublic school students. Key … did not have documentation that they were only paying for transportation for students that lived in the District. We … Obtain documentation to prove eligibility before providing transportation to nonpublic students. Use the actual number …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019mEast Moriches Union Free School District -- Budget Review (B7-16-3)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … School District is located in Suffolk County. Pursuant to Chapter 354 of the Laws of 2006, the State Legislature authorized the District to issue debt totaling $2 million to liquidate the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Bolivar-Richburg Central School District - Financial Management (2019M-17)
… Findings The Board overestimated appropriations by a total of $3.8 million and annually appropriated $500,000 of fund balance that was not used to finance operations … our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17CUNY Bulletin No. CU-676
… for paying faculty stipends. Affected Employees Full time faculty members on the regular University payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-676-cuny-psc-faculty-stipend-pilot-programThe Child School – Compliance With the Reimbursable Cost Manual
… The School provides special education services to New York City children between 6 and 21 years of age. The School is …
https://www.osc.ny.gov/state-agencies/audits/2015/09/11/child-school-compliance-reimbursable-cost-manualNYS Common Retirement Fund Reports Third Quarter Results
… mortgages (23.9 percent), private equity (9.4 percent), real estate and real assets (8.6 percent) and absolute return strategies and …
https://www.osc.ny.gov/press/releases/2020/02/nys-common-retirement-fund-reports-third-quarter-resultsBrewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… Key Findings Accounting records were not accurate as of December 31, 2017. Cash accounts were incorrectly … 45 general ledger accounts did not comply with the Office of the State Comptroller’s (OSC) uniform system of accounts … comments on the issues raised in the District’s response letter. 1 Refer to the Fire District Accounting and Reporting …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mMadison County - Claims Audit and Payment Process (2019M-142)
… Audit Objective Determine whether internal controls over the claims audit and payment process were adequately designed and operating effectively. Key Findings The Board of Supervisors (Board) and the Board of Health (BOH) did not audit their respective … Determine whether internal controls over the claims audit and payment process were adequately designed …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142U.S. Environmental Protection Agency
I write as Trustee of the New York State Common Retirement Fund (CRF, or Fund), one of the largest public pension plans in the United States, valued at $248.5 billion as of March 31, 2023.
https://www.osc.ny.gov/files/press/pdf/u.s.-environmental-protection-agency-regan.pdfEast Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
… tracked. Key Findings Payroll calculation errors cost the District $3,638 and errors totaling $9,100 occurred with … and two employees had eight time sheets that were missing. The former payroll supervisor worked overtime hours that were … resulting in overtime or extra pay. Errors occurred in the leave records maintained for 13 of the 26 (50 percent) …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019mGates-Chili Central School District - Financial Management (2019M-53)
… insurance reserves were overfunded by $2.86 million as of June 30, 2018. The Board increased real property taxes by … estimates for revenues and appropriations and the amounts of fund balance and reserves that will be used to fund … our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53DiNapoli: Special Education Provider Pleads Guilty to Felony Charges
… The executive director of special education provider IncludED … Educational Services pleaded guilty in Manhattan Supreme Court today to grand larceny charges stemming from an audit and … The executive director of special education provider IncludED … Educational Services pleaded guilty in Manhattan Supreme Court today to grand larceny charges stemming from an audit …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-special-education-provider-pleads-guilty-felony-chargesDiNapoli: Chatham Police Chief Sentenced for Pension Double-Dipping
… Former Village of Chatham Chief of Police Peter Volkmann was sentenced to pay $92,829 in … and perform 200 hours of community service today for defrauding the New York State pension system by … District Attorney Paul Czajka, and the New York State Police. “No one is above law, including Volkmann who, as the …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-chatham-police-chief-sentenced-pension-double-dippingElmsford Union Free School District – IT Asset Management (S9-22-9)
elmsford audit schools statewide IT asset management
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Making Adjustments to Earnings and Days Worked – Legacy Reporting
… If you need to correct a member’s salary (earnings) or days worked, you … Online ( here is a sample adjustment report file ). Do not send payments with your adjustment reports. You will be charged or credited accordingly for the employer portion …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/making-adjustmentsOpinion 88-73
… Reserve Fund (authority to establish) MUNICIPAL FUNDS -- Capital Reserve Fund (creation of by town for improvement … A town other than a suburban town may not establish a capital reserve fund for improvement district purposes. This … asking whether a town of the second class may establish a capital reserve fund for improvement district purposes. You …
https://www.osc.ny.gov/legal-opinions/opinion-88-73DiNapoli: NYC Secure Juvenile Detention Centers Need To Improve Safety and Access to Services for Youth
… The New York City Administration for Children Services (ACS) must improve its oversight and … Thomas P. DiNapoli. “The New York City Administration for Children Services has to improve its operations and … the youth are prepared to re-enter society and have hope for a better future.” ACS oversees Horizon Juvenile Center in …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nyc-secure-juvenile-detention-centers-need-improve-safety-and-access-services-youthOverview – Regional State Park Police Plan
… calculation of your FAS can include, but is not limited to, the following types of payments. In some cases, certain … that can be included in your FAS calculation is limited to 15 percent of your salary. …
https://www.osc.ny.gov/retirement/publications/1867/overviewOverview – En-Con Police Officers Plan
… Your pension is based on your years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages you earned during any 36 consecutive … in the FAS calculation. The following types of payments are not considered regular compensation and, in most cases, …
https://www.osc.ny.gov/retirement/publications/1822/overviewDiNapoli: Economic and Tax Collection Growth Slowing in New York City
… New York City ended its 2016 fiscal year on June 30 with an estimated surplus of $4 billion, but needs … economic growth and tax collections, according to a report on the city’s financial plan released today by State Comptroller Thomas P. DiNapoli. “New … New York City ended its 2016 fiscal year on June 30 with an estimated surplus of $4 billion but needs …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-economic-and-tax-collection-growth-slowing-new-york-city