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Ending Your Membership – Special 20- and 25-Year Plans
… Once you join, there are five ways your membership can end: If you are not vested and you leave public … or If you die. “Public employment” is paid service as a police officer or firefighter with an employer that participates in PFRS. …
https://www.osc.ny.gov/retirement/publications/1517/ending-your-membershipOpinion 88-60
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … fair reasonable terms for such arrangements. You ask under what circumstances an agreement designated as a "license" or … Concerning what circumstances an agreement designated as a license or …
https://www.osc.ny.gov/legal-opinions/opinion-88-60Restrictions – State Police Plan
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/restrictionsRestrictions – Special 20- and 25-Year Plans
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/restrictionsHuntington Union Free School District – Online Banking (2022M-178)
… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board and … Municipal Law Section 5-A and must improve controls over online banking to ensure these transactions are secure. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178Montauk Union Free School District – Information Technology (2022M-137)
… corrective action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Gorham-Middlesex Central School District – Online Banking Access (2022M-179)
… also did not monitor online banking transactions. As a result, the risk that the District may become the victim of a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179Pine Bush Central School District – IT Asset Management (S9-22-21)
… complete report – pdf] Audit Objective Determine whether Pine Bush Central School District (District) officials … audit school pine bush IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21Oceanside Union Free School District – Monitoring Internet Use (2022M-195)
… acceptable Internet use policy on the District’s network. In addition to finding sensitive information technology (IT) … personal email, online gaming and social networking, in violation of the District’s AUP. Internet browsing …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195Chappaqua Central School District - Fixed Assets (2022M-186)
… procedures. 25 disposed assets that we examined were not removed from the District’s original asset list. Also, officials … assets are tagged. Ensure that all disposed assets are removed from the District’s new asset list. Update the fixed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186North Salem Central School District – Network User Accounts (2022M-140)
… complete report – pdf] Audit Objective Determine whether North Salem Central School District (District) officials … audit school district North Salem …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140Thousand Islands Central School District – Financial Management (2022M-201)
… did not properly manage fund balance and reserves. As a result, officials have withheld funds from productive use … statutory limit by $1.4 to $2.1 million. Improperly funded a tax certiorari reserve by $304,641 and did not use a debt … Adopt budgets that include reasonable estimates for appropriations and appropriated fund balance. Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201East Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… network user accounts (32 percent) were not needed or disabled. Most of these accounts should have been disabled in … did not develop a system to communicate when a network account was no longer necessary and should be deactivated. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkChenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… Audit Objective Determine whether Chenango Valley Central School District (District) officials adequately managed … audit school district Chenango Valley …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andWheatland-Chili Central School District – Network Access Controls (2023M-7)
… have a written agreement with BOCES to itemize and define all IT services and responsibilities, including network …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7Sandy Creek Central School District – Reserve Management (2023M-43)
… [read complete report – pdf] Audit Objective Determine whether the Sandy Creek Central … audit sandy creek school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… Audit Objective Determine whether the Patchogue-Medford Union Free School District’s (District) health insurance … requirements of the program for married couples and family members employed by the District . For the 2021 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsKiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… belonged to former employees and were last used to log into the network between June 2015 and August 2022. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andBurnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… Audit Objective Determine whether Burnt Hills - Ballston Lake Central School District (District) officials ensured the … audit school burnt hillsballston lake …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-planPeekskill City School District – Financial Condition (2015M-191)
… Background The Peekskill City School District is located in the City of Peekskill, Westchester County. The District … Key Recommendation There were no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/peekskill-city-school-district-financial-condition-2015m-191