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Sweet Home Central School District – Financial Management (2022M-166)
… report – pdf] Audit Objective Determine whether the Sweet Home Central School District’s (District) Board of Education … on issues raised in the District’s response. … audit sweet home school financial management …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166Eastchester Union Free School District – User Accounts and Information Technology Contingency Planning
… . Officials did not: Develop comprehensive procedures for managing network and financial application user accounts … the following unneeded network user accounts: 181 for students no longer in the District.These students left … Develop, adopt, distribute and periodically review and test a comprehensive IT contingency plan. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-informationCentral Square Central School District – Fund Balance (2022M-196)
… maintained surplus fund balance within the statutory limit and maintained reserve funds at reasonable levels. Key … officials reduced the transparency of District finances and kept $8 million from productive use. Although the … overstated accrued liabilities, nonspendable fund balance and encumbrances, which resulted in surplus fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Hilton Central School District – Network Access Controls (2022M-200)
… network access controls were adequate. As a result, data and personal, private and sensitive information (PPSI) are at greater risk for … access, including adding or disabling user accounts and permissions. The District had 230 unneeded enabled …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200Morris Central School District – Fund Balance Management (2023M-47)
… School District (District) Board of Education (Board) and District officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the … As a result, they were not transparent with taxpayers and the District levied more taxes than needed to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47East Ramapo Central School District – Transportation Audit Follow Up (2019M-107-F)
… recommendations could not be determined. … audit follow up east ramapo school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/east-ramapo-central-school-district-transportation-audit-follow-2019m-107East Ramapo Central School District – Textbook Audit Follow Up (2019M-171-F)
… three recommendations were not implemented. … audit follow up east ramapo school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/east-ramapo-central-school-district-textbook-audit-follow-2019m-171-fStamford Central School District – Fund Balance Management (2022M-199)
… million (14 percent) and planned to use fund balance to cover operating deficits when the District realized operating … employees reserve balance of $602,749 was sufficient to cover expenditures for five years. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Cold Spring Harbor Central School District – Capital Assets (2023M-37)
… Objective Determine whether Cold Spring Harbor Central School District (District) officials properly recorded, tagged and … of capital assets that had a minimum value of $500. 67 capital assets totaling $171,438 were not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37Young Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)
Determine whether Young Women’s College Prep Charter School of Rochester (School) officials ensured network and financial software access controls were adequate.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/young-womens-college-prep-charter-school-of-rochester-2022-147.pdfOpinion 95-29
… and dissolve the district. Moneys received from the sale of the property and facilities of the water district … 2754[2]). 2 Town Law, §198(12)(b) provides that, in the case of purchase of district property and facilities by a … This alternative, however, does not apply in the case of a sale to a public authority. … Whether the …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Opinion 95-2
… LAW, §52; EXECUTIVE LAW, §§818, 819: The amount billed by a cable television company to a municipal housing authority as a "pass through" to the customer of a franchise fee imposed upon the cable company by a city is not a municipal "fee" falling within the exemption of …
https://www.osc.ny.gov/legal-opinions/opinion-95-2Opinion 88-21
… recreational building in which room(s) used for public meetings) VILLAGE LAW, §7-730(1): Park trust funds collected … not rent or use rooms in such a facility to hold public meetings. You have inquired concerning the use of park trust … of the rooms in the recreation building for holding public meetings, provided that the rental money is deposited in the …
https://www.osc.ny.gov/legal-opinions/opinion-88-21A Message From Comptroller Thomas P. DiNapoli – Non-Contributory Plan with Guaranteed Benefits
https://www.osc.ny.gov/retirement/publications/1513/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – Police and Fire Plan
… As a member of the Retirement System, you are covered by a plan that provides important benefits. … explains some of the benefits and services available to you as a member of our system, including: Benefits you will … of dedicated professionals in my commitment to helping you make informed decisions about your future. I encourage you to …
https://www.osc.ny.gov/retirement/publications/1512/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – Article 14 Benefits
… may receive if you die while working for a public employer or, if eligible, after you leave public employment (death … future. I encourage you to contact us with any questions or suggestions you might have. Sincerely, Thomas P. DiNapoli …
https://www.osc.ny.gov/retirement/publications/1644/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – Career Plan
… any questions or suggestions you might have. Sincerely, Thomas P. DiNapoli State Comptroller …
https://www.osc.ny.gov/retirement/publications/1642/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – Regional State Park Police Plan
… may receive if you die while working for a public employer or, if eligible, after you leave public employment (death … future. I encourage you to contact us with any questions or suggestions you might have. Sincerely, Thomas P. DiNapoli …
https://www.osc.ny.gov/retirement/publications/1867/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – New Career Plan
… As a member of the Retirement System, you are covered by a plan that provides important benefits. … some of those benefits and the services available to you as a member of our system, including: Benefits you will … of dedicated professionals in my commitment to helping you make informed decisions about your future. I encourage you to …
https://www.osc.ny.gov/retirement/publications/1515/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – Basic Plan with Increased-Take-Home-Pay (ITHP)
… As a member of the Retirement System, you are covered by a plan that provides important benefits. … some of those benefits and the services available to you as a member of our system, including: Benefits you will … of dedicated professionals in my commitment to helping you make informed decisions about your future. I encourage you to …
https://www.osc.ny.gov/retirement/publications/1511/message-comptroller-thomas-p-dinapoli