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Bradford Central School District – Online Banking (2022M-102)
… officials did not secure access to online banking. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/bradford-central-school-district-online-banking-2022m-102State Agencies Bulletin No. 2101
… for Paid Family Leave in 2023 will be $399.43 per year. Effective Dates Effective for all 2023 paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2101-2023-new-york-state-paid-family-leave-rate-decreaseLyndon Fire District – Disbursements (2022M-132)
… Determine if the Lyndon Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to … purposes. However, the Board could improve oversight of and internal controls over disbursements. The Board: Did … Could not explain what specific procedures its reviews of financial reports included. Because the Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/lyndon-fire-district-disbursements-2022m-132Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… provide monthly financial reports to the Board during the year and the Board does not review bank reconciliations or … Provide oversight of the Treasurer’s duties throughout the year, including a periodic review of the Treasurer’s monthly …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17New York State Comptroller Thomas P. DiNapoli Statement on Moody's Upgrade of New York State General Obligation Bonds
… as essential reforms. I am also pleased that Moody’s points to the state’s well-funded pension system as a …
https://www.osc.ny.gov/press/releases/2014/06/new-york-state-comptroller-thomas-p-dinapoli-statement-moodys-upgrade-new-york-state-generalVischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)
… protection services for the Vischer Ferry Fire District in Saratoga County. The Company is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016mLittle Falls City School District - Financial Condition Management (2019M-67)
… multiyear financial plan. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67Altona Fire District – Claims Auditing (2016M-162)
… the State, distinct and separate from the Town of Altona in Clinton County. The District is governed by an elected … for 2016 total approximately $628,000. Key Findings Not all claims for payment were supported by documentation. Not all claims contained supporting documentation to show that …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162Town of LaGrange – Financial Management (2023M-139)
… fund balance policy limit by more than $725,000. As a result, it is difficult for the Board to assess alternative …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139State Agencies Bulletin No. 2300
… (D) (ii) will increase to $350,000 for the 2025 calendar year. Effective Dates: Effective beginning Administration … PayServ to reflect the maximum salary limit for calendar year 2025. PayServ will automatically stop ORP and VDC … will resume the first paycheck of the following calendar year. Questions: Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2300-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntaryTown of Big Flats – Physical Accessibility to Programs and Services (S9-24-37)
… Big Flats (Town) officials could take additional steps to increase physical accessibility to programs and services … Town officials could consider taking additional steps to increase physical accessibility at selected facilities. … assess the feasibility of taking additional steps to increase physical accessibility for the 100 components …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-big-flats-physical-accessibility-programs-and-services-s9-24-37Town of Penfield – Physical Accessibility to Programs and Services (S9-24-39)
… identified in this report. Town officials agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-penfield-physical-accessibility-programs-and-services-s9-24-39Area #2 – IT Security Training and Awareness – Information Technology Governance
… A well-informed workforce is essential to securing electronic data and IT systems. Local governments … users as to what the governing board expects them to do, IT security training provides them with the skills to do … PII, and how employees can comply with those laws. There have been many accounts of users whose actions caused …
https://www.osc.ny.gov/local-government/publications/it-governance/area-2-it-security-training-and-awarenessFinancial Empowerment Resources for New Yorkers
… and education to make informed decisions with their money. In the wake of economic hardships caused by the pandemic, … personal finance information that could help you now and in the future: Financial Counseling and Credit Protection … unemployment fraud, the NYS Department of Labor has set up an online reporting tool to open an investigation. Report …
https://www.osc.ny.gov/financial-literacyDiNapoli Applauds as Exxon Finally Agrees to Protect LGBT Rights
… it has filed annually since 2001, and was co-filed this year with Trillium Asset Management. "This is a momentous … based on sexual orientation since 1999. In that year, Exxon and Mobil merged and terminated Mobil's policies … domestic partner benefits to same sex couples. As of this year, 89 percent of Fortune 500 companies have sexual …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-applauds-exxon-finally-agrees-protect-lgbt-rightsState Agencies Bulletin No. 1469
… of payroll reports and files. Background Each fiscal year, OSC provides a schedule of cutoffs and pertinent … Date Online Back End Split Entry Effective Date(s) Fiscal Year 2016-2017 Deadlines For agencies paid on a lag basis, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1469-schedule-agency-payroll-submission-and-availability-reports-and-filesState Agencies Bulletin No. 1437
… instructions for processing taxable educational assistance benefits for 2015. Affected Employees Employees who receive … (PEF and/or CSEA) paid qualified educational assistance benefits that exceed the $5,250 exclusion limit for calendar … Per IRS Publication 15-B, Employer’s Tax Guide to Fringe Benefits, the first $5,250 of educational assistance provided …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1437-educational-assistance-benefitsState Agencies Bulletin No. 1554
… of payroll reports and files. Background Each fiscal year, OSC provides a schedule of cutoffs and pertinent … Date Online Back End Split Entry Effective Date(s) Fiscal Year 2017-2018 Deadlines For agencies paid on a lag basis, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1554-schedule-agency-payroll-submission-and-availability-reports-and-filesState Agencies Bulletin No. 1524
… instructions for processing taxable educational assistance benefits for 2016. Affected Employees Employees who receive … (PEF and/or CSEA) paid qualified educational assistance benefits that exceed the $5,250 exclusion limit for calendar … Per IRS Publication 15-B, Employer’s Tax Guide to Fringe Benefits, the first $5,250 of educational assistance provided …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1524-educational-assistance-benefitsState Comptroller DiNapoli Releases School District Audits
… officials did not establish an adequate accounting system for the district’s funds. As a result, district officials … dates ranging from Jan. 3, 2012, to Sept. 3, 2021, and account for 15% of the district’s network user accounts. … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-0