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Other Bulletin No. 84
… Purpose: The purpose of this bulletin is to inform the State University Construction Fund of OSC’s automatic … processing of the April 2025 SCF M/C Retroactive Salary Increase and provide instructions for payments not processed … on the Payment Effective Dates: An otherwise eligible employee who is on Leave of Absence (not related to Workers’ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-84-april-2025-state-university-construction-fund-scfOpinion 2001-7
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … the opinion. IMPROVEMENT DISTRICTS -- Expenses (authority to charge "entry fee" to properties within an extension to a … parent district. The apparent purpose of the "entry fee" is to recover capital costs of the district. Towns are …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7Lakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… Purpose of Audit The purpose of our audit was to assess the oversight of the District’s financial … 27, 2012. Background The Lakeville No. 2 Fire District is a district corporation of the State, distinct and separate … from the Town of Livonia, in Livingston County, where it is located. The Board of Fire Commissioners comprises five …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Administration and Collection of Real Estate Transfer Taxes (Follow-Up)
… Objective To determine the extent of implementation of the two … $2 for every $500 of consideration exchanged. The base tax is generally paid by the seller (grantor), unless the seller … had adequate systems and practices in place to allow it to effectively collect RETT, as required by relevant law …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followOpinion 98-20
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … -- Fire Police Squads (qualification for appointment to) FIRE COMMISSIONERS -- Powers and Duties (establishment of … squad, if the board determines that such a requirement is reasonably related to the functions to be performed and is …
https://www.osc.ny.gov/legal-opinions/opinion-98-20Windsor Central School District – Fuel Controls (2022M-133)
… over fuel credit card purchases and fuel inventory to help ensure fuel was used for District purposes and … Officials did not confirm the District received the fuel it purchased when it was delivered. Officials did not … over fuel, the District’s risk of loss, theft and leaks is increased and could go undetected. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133Privacy and Security of Student Data (Follow-Up)
… Objective To determine the extent of implementation of the three … ). About the Program The State Education Department (SED) is part of the University of the State of New York, one of … districts and all the educational work of the State. It is also responsible for ensuring compliance with relevant …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/privacy-and-security-student-data-followDiNapoli: Georgia Woman Sentenced to Over a Year in Prison and Ordered to Pay $459K in Full Restitution for Stealing NYS Pension and Social Security Payments
… A 50-year-old Georgia woman, Sandra Smith, was sentenced to over a year in federal prison and ordered to pay full restitution after admitting she stole $459,050 in … accountable.” “Theft from government benefits programs is a common crime that regrettably often follows the death of …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-georgia-woman-sentenced-over-year-prison-and-ordered-pay-459k-full-restitution-stealing-nysOversight of Water Supply Emergency Plans (2021-S-39) (DHSES 180-Day response)
To determine if the Department of Health (Department) is providing sufficient guidance and oversight to ensure that water system operators have completed and submitted updated emergency response plans timely, including vulnerability assessments, to the Department as required.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s39-response2.pdfOversight of Water Supply Emergency Plans (2021-S-39) 180-Day Response
To determine if the Department of Health (Department) is providing sufficient guidance and oversight to ensure that water system operators have completed and submitted updated emergency response plans timely, including vulnerability assessments, to the Department as required.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s39-response.pdfCapital Asset Management (2022-S-32)
To determine whether the Office of General Services is adequately overseeing selected agencies and related entities to ensure that they have proper inventory controls in place to safeguard assets and that they are properly reporting capital assets.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/2022-S-32.pdfCapital Asset Management (2022-S-32) 180-Day Response
To determine whether the Office of General Services is adequately overseeing selected agencies and related entities to ensure that they have proper inventory controls in place to safeguard assets and that they are properly reporting capital assets.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s32-response.pdfOpinion 2006-10
… of proceeds from lease of district property) MUNICIPAL FUNDS -- Accounting (charging a portion of town engineer’s …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10Town of Washington – Information Technology (2013M-164)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over information technology (IT) for the period January 1, 2012, to December 31, 2012. Background The Town of Washington is located in Dutchess County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164Inventory Controls
… unsecured workstations and the unsecured storage of hard drives that potentially contain confidential data. For … saw 36 pallets of used equipment—including workstations, hard drives, monitors, and keyboards—kept in a shared storage … employees from other entities. We also saw three boxes of hard drives that had been removed from devices and stored …
https://www.osc.ny.gov/state-agencies/audits/2025/02/14/inventory-controlsOnTECH Charter High School - Information Technology (2023M-71)
Determine whether OnTECH Charter High School (School) officials ensured information technology (IT) systems were adequately secured and protected against unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/ontech-charter-high-school-2023-71.pdfFrankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
Determine whether Frankfort-Schuyler Central School District (District) officials maintained appropriate information technology (IT) asset inventory records and established adequate controls over network user accounts.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/frankfort-schuyler-central-school-district-2002-151.pdfTown of New Windsor – Information Technology (2020M-137)
Determine whether Town of New Windsor (Town) officials ensured information technology (IT) systems were adequately secured and protected against unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/new-windsor-2020-137.pdfVillage of Red Hook – Information Technology (2020M-89)
Determine whether Village of Red Hook (Village) officials ensured information technology (IT) systems were adequately secured and protected against unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/red-hook-2020-89.pdfUnified Court System Bulletin No. UCS-330
… relating to absences as a result of disciplinary action. In addition, consistent with prior practice, the negotiated changes detailed in the Labor Relations memorandum are extended to Management … Both the Uniform Allowance and Blazer payments were paid in equal amounts in June 2022 and December 2022. Chapter 1 of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-330-april-2022-retroactive-ucs-uniform-and-equipment-allowance-and