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Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)
… manage or monitor the revolving loan fund program and was unaware inadequate accounting records were maintained. In …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolvingOverview – Legacy Reporting
… forward employee contributions, loan payments and payments for service credit purchases (arrears). Employers using the … consultants working for you. (To determine whether someone is an employee or a contractor/consultant, please refer to … the report period. For example, the December report is due in our office by January 7; the January report is due …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overviewEaton No. 1 Fire District – Board Oversight (2024M-4)
… or maintain appropriate records and reports. The Board of Fire Commissioners (Board) did not: Ensure basic … were filed in a timely manner. Conduct an annual audit of the Secretary- Treasurer’s accounting records for 2020 … through 2022. Adequately audit claims prior to payment. Of the 108 claims totaling $209,006 that we reviewed, 55 …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Town of Washington – Information Technology (2013M-164)
… 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 approximately 4,800. The Town Board is comprised of the Town Supervisor and four Board members. …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164Binghamton Housing Authority – Oversight of Financial Operations (2022M-87)
… $152,000 (22 percent) of what we tested were not approved by anyone other than the employee initiating the charge. Financial system user access was not properly administered; all nine users had access to all of the …
https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87Somers Central School District – User Accounts and Software Updates (2021M-153)
… technology (IT) contingency plan to minimize the risk of data loss or prevent a serious interruption of services. Consequently, in the event of a system disruption due to a disaster, ransomware attack …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mTown of Plymouth – Employee Benefits (2023M-176)
… Ten employees were collectively paid $12,037 for 20 holidays that were not authorized in the Town’s collective … Key Recommendations Ensure employees are only paid for holidays listed in CBAs. Independently review and approve all …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176West Babylon Union Free School District – Claims Audit (2024M-62)
… claims. Key Findings The claims auditor did not perform a proper audit of claims. As a result, there is an increased … totaling $3.1 million were not audited prior to payment in accordance with New York State (NYS) Education Law Section … 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/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Plainview-Old Bethpage Central School District - Retiree Health Insurance (2018M-148)
… Objective Determine whether the District is paying health insurance premiums for deceased retirees or their dependents. Key Findings The District did not pay health insurance premiums for deceased retirees or their dependents. … retirees and their spouses and dependents receiving health insurance coverage. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/21/plainview-old-bethpage-central-school-district-retiree-health-insuranceXIX.1.A When is a Project ID Needed – XIX. Project Costing (PCIP)
… table explains if a scenario requires the creation of a project. Agency Scenario Is a Project Required? Capital …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1a-when-project-id-neededTax Exemption Administration In the Towns of Babylon, Brookhaven, Huntington, Islip and Smithtown (2019MR-1)
… - pdf] Audit Objective Determine whether town assessors in Suffolk County are properly administering select real … Determine whether town assessors in Suffolk County are properly administering select real …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2019/09/20/tax-exemption-administration-towns-babylon-brookhaven-huntington-islipOther Bulletin No. 19
… not processed automatically Affected Employees Employees in Bargaining Unit 97 who meet the eligibility criteria … Construction Fund and CSEA signed 12/06/11 provides for a salary increase effective 04/01/14 for all eligible employees. In addition, the Board of Trustees approved Resolution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-19-april-2014-state-university-construction-fund-scf-civilOther Bulletin No. 75
… Purpose: The purpose of this bulletin is to inform the State University Construction Fund of OSC’s … 2024 SCF CSEA Salary Increase and provide instructions for payments not processed automatically. Affected Employees: … Code of ANN who are in an NS position (Grade 600) which is equated to a grade (Grade 001-031) As of the date of this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-75-april-2024-state-university-construction-fund-scf-civilOther Bulletin No. 48
… not processed automatically Affected Employees Employees in Bargaining Unit 97 who meet the eligibility criteria … University Construction Fund and CSEA which provides for a salary increase of two percent (2.00%) effective 04/01/2019 … Increase: Employees with a Pay Basis Code of ANN who are in an NS position (Grade 600) Employees with a Pay Basis Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-48-april-2019-state-university-construction-fund-scf-civilOpinion 97-16
… from the county pursuant to County Law, §722-b for charges incurred in connection with computer-based research undertaken in connection with the case. Section 722 of the County Law requires the … Whether an attorney is entitled to reimbursement for charges incurred in connection with computerbased research …
https://www.osc.ny.gov/legal-opinions/opinion-97-16Opinion 91-47
… to SCPA, §709 should not be considered a part of the probate proceedings for purposes of fixing the filing fee … Court. Such objections are made in a proceeding other than probate and the fee is properly fixed at $60 pursuant to … do not view such an objection as being part of the probate proceeding and, accordingly, fix the filing fee …
https://www.osc.ny.gov/legal-opinions/opinion-91-47Opinion 90-22
… FUNDS -- Deposits and Investments (of consumer deposits for municipal water utility) PUBLIC SERVICE LAW, §§89- 1 , … 117; GENERAL MUNICIPAL LAW, §11: A municipal water utility is not required by Public Service Law, §117 to pay interest … decision (see, e.g., 1981 Opns St Comp No. 81-27, p 26; 1979 Opns St Comp No. 79-754, p 154; 24 Opns St Comp, …
https://www.osc.ny.gov/legal-opinions/opinion-90-22State Agencies Bulletin No. 1954
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … APSU Clothing Allowance and to provide agency instructions for payments not processed automatically. Affected Employees … Data/Job Information page, in effect prior to the leave. All other employees (including employees on a Leave With Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1954-2021-clothing-allowance-certain-agency-police-service-unit-apsuState Agencies Bulletin No. 2078
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … APSU Clothing Allowance and to provide agency instructions for payments not processed automatically. Affected Employees … an Action/Reason code of Paid Leave of Absence/MLS); and Is classified as an investigator or detective in one of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2078-2022-clothing-allowance-certain-agency-police-service-unit-apsuState Comptroller DiNapoli Releases School District Audits
… Officials paid BOCES $539,644 for information technology services in 2020-21 without defining roles and … of Personal, Private and Sensitive Information on Mobile Computing Devices (Cayuga County) District officials did not adequately safeguard mobile computing devices (MCDs) to help prevent unauthorized …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-audits