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Mahopac Central School District – Noninstructional Payroll (2020M-32)
Determine whether District officials implemented a system to ensure that noninstructional payroll was properly segregated authorized and recorded and overtime was adequately documented and supported
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32Maine-Endwell Central School District - Leave Records (2019M-40)
Determine whether District officials maintained accurate and supported employee leave accrual records
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40Patchogue-Medford Union Free School District – Budget Review (B7-13-1)
… reasonable. Background The Patchogue-Medford Union Free School District, located in Suffolk County, issued debt … this budget review letter. … PatchogueMedford Union Free School District Budget Review B7131 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/patchogue-medford-union-free-school-district-budget-review-b7-13-1Greater Amsterdam School District – Capital Project (2022M-50)
… Audit Objective Determine whether the Greater Amsterdam School District (District) Board of Education (Board) and … action. … Determine whether the Greater Amsterdam School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/greater-amsterdam-school-district-capital-project-2022m-50Batavia City School District – Information Technology Equipment Inventory (2022M-74)
… - pdf] Audit Objective Determine whether Batavia City School District (District) officials appropriately track and … corrective action. … Determine whether Batavia City School District District officials appropriately track and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventorySouth Orangetown Central School District – Network User Accounts (2022M-24)
… Audit Objective Determine whether South Orangetown Central School District (District) officials ensured network user … action. … Determine whether South Orangetown Central School District District officials ensured network user …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24Mount Morris Central School District – Online Banking (2022M-99)
… Audit Objective Determine whether the Mount Morris Central School District (District) officials ensured online banking … response. … Determine whether the Mount Morris Central School District District officials ensured online banking …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/04/mount-morris-central-school-district-online-banking-2022m-99Essential Policy Elements – Travel and Conference Expense Management
… to employees that their travel expenses are paid for with public funds and they should exercise due care while … above the IRS mileage rate may not be a prudent use of public funds. An effective and easy way to ensure that travel … It may be in the best interest of the local government or school district to allow the traveler to stay at the higher …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elementsLegislative and Executive Retirement Plan For Tier 1 and 2 Members (Section 80-a)
… beneficiary may receive if you die while working for a public employer or after you retire (death benefits); … you can receive at a later date, even if you leave public service before you become eligible to retire. I am … leave of absence without pay; or For teachers and other school district employees, any period of time between school …
https://www.osc.ny.gov/retirement/publications/legislative-and-executive-retirement-plan-tier-1-and-2-members-section-80Opinion 92-49
… to the holding of a referendum upon the establishment of a public park in a town and the acquisition of property … or biennial town election, a proposition to establish a "public park" and acquire the necessary lands therefor. … subject to permissive referendum, a town may establish a "public park" and acquire the necessary lands therefor. Both …
https://www.osc.ny.gov/legal-opinions/opinion-92-49Comptroller DiNapoli and A.G. Schneiderman Announce Sentence Of Former Met Council Chief Financial Officer For Role In Stealing $9m In Kickback Scheme
… for his continued partnership in our efforts to root out public corruption and to ensure that taxpayer money is … sends a strong message to those who would violate the public's trust: you will be caught and prosecuted. My office … of our joint task force to root out corruption and protect public money." Met Council is a New York State not-for-profit …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-and-ag-schneiderman-announce-sentence-former-met-council-chief-financial-officerFreedom of Information Law (FOIL)
… of Information Law (“FOIL”), set forth in Article 6 of the Public Officers Law (§§84-90), is designed to ensure public access to government records. Under FOIL, an agency must make records available for public inspection and copying, except to the extent that …
https://www.osc.ny.gov/help/foilOversight and Monitoring of the Public Housing Modernization Program at the New York City Housing Authority
… York City Housing Authority projects funded through the Public Housing Modernization Program (Program). In addition, … and preservation of affordable housing. DHCR’s Public Housing Modernization Program provides grants to public housing authorities to be used for major repairs, such …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/oversight-and-monitoring-public-housing-modernization-program-new-york-city-housingComptroller DiNapoli and Acting Nassau County DA Singas: Pension Scammer Sentenced
… system and collect pension payments on top of a generous public salary,” State Comptroller Thomas P. DiNapoli said. … the earnings limitations and the requirement to report his public income, but chose not to. After an investigation … the earnings limitations and the requirement to report his public income, but chose not to. The case was investigated by …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-and-acting-nassau-county-da-singas-pension-scammer-sentencedDiNapoli Op-Ed: Act on Proposal to Help State & Local Governments Pay for Retiree Health Care
… states when it comes to paying for benefits promised to public employees when they retire. The state Legislature … costs for current and former employees are mounting. While public employers in New York annually pay contributions to … I have put forth a legislative proposal that would give public employers the option, not a mandate, to help fund …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-op-ed-act-proposal-help-state-local-governments-pay-retiree-health-careDiNapoli: New York State Common Retirement Fund Reaches Agreements With Portfolio Companies on Political Spending
… this step and encourage more companies to do the same. Public disclosure is always in the best interest of … filed by the Fund ask companies for comprehensive and public reports that list their corporate contributions to any … on behalf of (or in opposition to) any candidate for public office, or to influence the general public with …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-york-state-common-retirement-fund-reaches-agreements-portfolio-companies-politicalSelected Management and Operations Practices (Follow-Up)
… action of NYPA's Board of Trustees. Section 2896 of the Public Authorities Law requires NYPA to prepare a report, at … expanded to State-operated facilities in 1991, Long Island public schools in 1992, community colleges statewide in 1993, … 2016, found that: NYPA reported certain information to the public that was incomplete and therefore could lead the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/selected-management-and-operations-practices-followOpinion 93-31
… that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Reimbursement for Expenses … - of governing board member from home to meetings) PUBLIC OFFICERS LAW, §64: The expenses of the members of the … to be reimbursed for their actual and necessary expenses. Public Officers Law, §64, however, provides that every public …
https://www.osc.ny.gov/legal-opinions/opinion-93-31Contract Participation of Minority- and Women-Owned Business Enterprises
… York State Executive Law (Law) requires State agencies and public authorities to promote the participation of minority- … enterprises (MWBEs) in their contracts. State agencies and public authorities are required to establish annual goals for … Authority of the State of New York (Authority), a public benefit corporation that finances and constructs …
https://www.osc.ny.gov/state-agencies/audits/2015/07/08/contract-participation-minority-and-women-owned-business-enterprisesDiNapoli: Former Clerk Padded Her Pay With Town Funds
… State Police for their work and partnership in combatting public corruption." "This arrest once again demonstrates the … to investigating those who prey on the unsuspecting public." Green, 30, is charged with third degree grand … taking office in 2007, DiNapoli has committed to fighting public corruption and encourages the public to help fight …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-former-clerk-padded-her-pay-town-funds