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City of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)
… and wastewater system cybersecurity threats. Officials have not provided employees with cybersecurity awareness training. Officials do not prevent or monitor public disclosure of information …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117Williamson Central School District – Procurement of Professional Services (2016M-55)
… Key Findings The purchasing policy and regulations do not provide guidance for seeking competition when … soliciting professional services. The District did not have formal written agreements with all professional service …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/williamson-central-school-district-procurement-professional-servicesMedina Central School District – Reserve Funds (2014M-155)
… $33.8 million. Key Findings Certain reserve funds do not adhere to statutory requirements and certain reserve funds have excessive balances. The Board underestimated revenues …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/medina-central-school-district-reserve-funds-2014m-155Village of Port Dickinson – Financial Condition (2014M-154)
… amounts needed to cover appropriations. Village officials have not developed a long-term financial plan. Key Recommendations Do not continually rely on one-time revenue sources, such as …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154Town of Schroeppel – Cash Disbursements (2014M-296)
… were not effectively reviewed or certified by any Town official. The Board did not audit, or contract with an … payrolls are thoroughly reviewed and certified by a Town official independent of the payroll process. Annually audit …
https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296Wyandanch Union Free School District – Budget Review (B20-7-7)
… costs will need to be monitored closely to ensure they do not exceed budgeted appropriations. Consequently, the … by at least $2.7 million and the District may not have sufficient resources to meet its financial obligations …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7Shenendehowa Central School District – Longevity Payments (2023M-165)
… Central School District (District) officials ensured longevity payments for employees separating from service were … approved. Key Findings District officials did not ensure longevity payments for employees separating from service were … approved. District officials did not accurately calculate longevity payments for 26 of the 32 (81 percent) employees …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165Maine-Endwell Central School District – Financial Condition (2013M-49)
… Key Findings Over the past three years, District officials have tried to maintain the same level of programs and … tax levy as low as possible. However, they were able to do so only by continually appropriating fund balance, … on established salary schedules and therefore should not have significant variances. Key Recommendations Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… historically funded reserves by transferring unrestricted fund balance, which resulted in the unrestricted fund balance staying within the statutory limit. Three of 5 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andNYSLRS Contact Information
NYSLRS employers, if you have questions, please use this contact information.
https://www.osc.ny.gov/files/retirement/employers/pdf/nyslrs-contact-info-for-employers.pdfSouth Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)
… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial activity is properly recorded and reported and that … purchases are retained and attached to the credit card statement. We reviewed all 264 payments totaling $122,007 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financialMarion Central School District – Tuition Reimbursements (2016M-11)
… of Audit The purpose of our audit was to examine the District’s tuition reimbursements and supporting documentation for the period July 1, 2012 through January 6, 2016. Background The Marion Central School District is located in the Towns of Arcadia, Marion, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11Wantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… use. We determined that the Board and District officials do not have reasonable assurance that they would be able to prevent … generally agreed with our findings and indicated they have initiated or plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-accessTown of Chesterfield – Town Clerk (2024M-110)
… Prepare accurate monthly reports and remit collections to the Supervisor and other agencies in the appropriate … the amount of cash on hand and on deposit in the bank to detailed lists of amounts due to the Supervisor and other agencies. Had the Town Board …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Opinion 91-30
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … in the procurement of contracts with the town would have a prohibited conflict of interest if the town purchases … a result of the contract and the duties of such employment do not directly involve the procurement, preparation or …
https://www.osc.ny.gov/legal-opinions/opinion-91-30CUNY Bulletin No. CU-625
… payroll administrator, OSC is responsible for processing required payroll deductions (e.g., income tax and wage … cessation or modification of dues deductions must come from a union via electronic file submissions to OSC. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-625-updated-procedures-initiating-or-terminating-payrollUnified Court System Bulletin No. UCS-266
… payroll administrator, OSC is responsible for processing required payroll deductions (e.g., income tax and wage … cessation or modification of dues deductions must come from a union via electronic file submissions to OSC. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-266-updated-procedures-initiating-or-terminating-payrollRecord of Activities (ROA) – Reporting Elected and Appointed Officials
… January 1, 2016, are required to complete a three-month record of activities (ROA) within 150 days of the start of … are a retiree of NYSLRS or another New York State public retirement system; They are a Tier 1 member; or They are an … the suspension of membership benefits, including access to Retirement Online , receiving Member Annual Statements, tier …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/record-activities-roaAssessment and Collection of Selected Penalties
… services to WCB claimants, to notify WCB in writing when the claimant's insurance carrier fails to pay or notify … a $50 penalty (HP-1 penalty) on the carrier. The proceeds of these penalties are to be deposited in the State's general … does not take any enforcement actions against carriers who do not pay; instead WCB routinely sends quarterly billing …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penaltiesNew York State Comptroller DiNapoli Statement in Response to Majority Support at Exxon Annual Meeting
… New York State Comptroller Thomas P. DiNapoli, trustee of the New … greatest long-term risks we face in our portfolio and has direct impact on the core business of ExxonMobil. The burden … annual meeting was rejected by the U.S. Securities and Exchange Commission. That year it received 38 percent …
https://www.osc.ny.gov/press/releases/2017/05/new-york-state-comptroller-dinapoli-statement-response-majority-support-exxon-annual-meeting