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Chatham Central School District – Financial Management (2023M-11)
… the Chatham Central School District (District) Board of Education (Board) and District officials properly managed … . The Board and District officials’ consistent practice of appropriating fund balance that is not needed and … officials: Annually appropriated over $1.3 million of fund balance they did not need or use to finance …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11Uniondale Union Free School District – Information Technology (2023M-61)
… did not: Establish written procedures for granting, changing and disabling nonstudent network user account … Develop and adhere to written procedures for granting, changing and disabling nonstudent network user account …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61Wallkill Central School District – Claims Auditing (2023M-52)
… whether the Wallkill Central School District (District) claims auditor ensured claims were adequately supported, properly authorized, … to the Board of Education (Board). Key Findings The claims auditor did not ensure claims were adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52Brocton Central School District – Financial Management (2023M-44)
… pdf] Audit Objective Determine whether the Brocton Central School District (District) Board of Education (Board) and … District officials raised in their response. … audit school brocton …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44Tuckahoe Union Free School District – Overtime (2023M-53)
… Audit Objective Determine whether the Tuckahoe Union Free School District (District) officials ensured overtime was … take and have taken corrective action. … audit tuckahoe school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53Brentwood Union Free School District – Information Technology (2023M-83)
… providing network users with information technology (IT) security awareness training and implementing an IT … monitor nonstudent network user accounts, provide IT security awareness training as required by a Board-adopted … found that officials did not: Disable 486 of the 3,525 enabled nonstudent network user accounts (14 percent) that we …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83Germantown Central School District – Payroll (2023M-3)
… (Board). Key Findings The District did not have adequate payroll processes to ensure compensation paid to employees … the Board. District officials did not properly segregate payroll processing duties and did not provide adequate oversight. We identified $41,000 in payroll payments to 12 employees that were either inaccurate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3Bellmore-Merrick Central High School District – Payroll (2023M-87)
… Objective Determine whether Bellmore-Merrick Central High School District (District) officials accurately paid … agreed with our findings. … audit bellmoremerrick school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/27/bellmore-merrick-central-high-school-district-payroll-2023m-87Depew Union Free School District – Investment Program (2023M-77)
… Union Free School District (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive investment program. The Business Administrator (BA) and District officials did not invest available funds in …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/depew-union-free-school-district-investment-program-2023m-77Former Fire Co. Treasurer Admits Stealing $24K
… exposed her crimes. DiNapoli’s office partnered with Ontario County Sheriff Philip C. Povero and Ontario County District Attorney James Ritts on the case. …
https://www.osc.ny.gov/press/releases/2019/02/former-fire-co-treasurer-admits-stealing-24kVillage of Owego - Board Oversight and Financial Operations (2018M-101)
… internal controls to safeguard money in the custody of the Clerk-Treasurer’s office. Key Findings The Board was … complete financial reports each month. Further, the value of these reports was greatly diminished because accounting … were inaccurate and not prepared for all accounts. Because of ineffective recordkeeping, the certified public accounting …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101Credit for Previous or Military Service – Article 14 Benefits
Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1644/credit-previous-or-military-serviceState Comptroller DiNapoli Statement on MTA 2023 Budget
… Thomas P. DiNapoli released the following statement today regarding the Metropolitan Transportation Authority’s … plans, it must communicate directly with the public on the impact these measures will have on straphangers and … MTA to continue to provide service that meets demand if we hope to continue our regional recovery and increase ridership …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-statement-mta-2023-budgetIndustrial Development Agencies in New York State
… Since 1969, state law has authorized local governments to establish Industrial Development Agencies (IDAs) to … the Public Authorities Reporting Information System within 90 days following the closing of each fiscal year. Failure to … change the fiscal year and click a region on the map to display more information on the IDAs in that region. For more …
https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-stateAbout NYSLRS
… The New York State and Local Retirement System (NYSLRS) is one of the … public employers in non-teaching positions outside of New York City, including uniformed services personnel, such as … position, 2 and read our Fact Sheet for the latest NYSLRS stats. Rev. 9/25 … NYSLRS the New York State and Local …
https://www.osc.ny.gov/retirement/about-nyslrsBerne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
Berne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-berne-knox-westerlo.pdfOyster Bay-East Norwich Central School District - Information Technology (2018M-22)
Oyster Bay-East Norwich Central School District - Information Technology (2018M-22)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-oyster-bay-east-norwich.pdfHudson Falls Central School District - Retiree Insurance Contributions (2018M-18)
Hudson Falls Central School District - Retiree Insurance Contributions (2018M-18)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-hudson-falls.pdfFrontier Central School District - Procurement of Professional Services (2018M-98)
Frontier Central School District - Procurement of Professional Services (2018M-98)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-frontier.pdfWestfield Academy and Central School District - Financial Management (2018M-67)
Westfield Academy and Central School District - Financial Management (2018M-67)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-westfield-academy.pdf