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Walton Central School District – IT Asset Management (S9-22-24)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets. As a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24Town of Dix – Justice Court Operations (2022M-06)
… reported and remitted in a timely and accurate manner, or that all adjudicated cases were reported. The Justices did … oversight of the clerk, ensure she was properly trained or prepare monthly accountabilities . As a result, recording … receipts, and allowed the Court clerk (clerk) to delete or modify transactions without supervisory approval or the …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/22/town-dix-justice-court-operations-2022m-06Village of Rhinebeck – Water Fees (2013M-311)
… water accounting system. The Board did not annually audit, or cause to be audited, the Treasurer’s records. Key … Segregate the Clerk’s water billing and collecting duties or implement compensating controls, such as providing routine … are assessed in accordance with its local law, as written, or consider amending its local law to agree with the …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Thurston Fire Company – Board Oversight (2016M-429)
… $2,233. Key Findings No review of the vouchers, invoices or bank statements was made by members of the finance … Secretary/Treasurer's books and records in January 2015 or 2016. The credit card policy lacks a requirement for … and the procurement policy does not include thresholds or information required to be obtained, such as verbal or …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429City of Yonkers – Information Technology (2017M-86)
… The City of Yonkers is the fourth largest city in New York State, with a population of more than 200,000. The City is …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86Village of Monticello – Board Oversight (2016M-337)
… Purpose of Audit The objective of our audit was to assess the Board’s and officials’ oversight of Village … The Board has not established any policies or procedures to establish an acceptable number of consecutive estimated … action is initiated. Develop an integrated approach to succession management to include continually assessing …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337Chittenango Central School District – Information Technology (2023M-155)
… manage nonstudent network and local user account access or develop an IT contingency plan. As a result, the … have less assurance that, in the event of a disruption or disaster such as a ransomware attack, employees and other … and effectively to help resume, restore, repair and/or rebuild critical IT systems or data in a timely manner. In …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155Village of Cato – Water Financial Operations (2023M-145)
… operations of the water fund, establish adequate reserves or develop long-term financial and capital plans until the … the water produced (at a cost of approximately $20,000), or 9.4 million gallons, is considered unauthorized non-revenue water or lost water. Long-term capital water needs were not …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145Obtaining Information about a Member’s Benefits – Divorce and Your Benefits
… must: Specifically be addressed to the New York State and Local Retirement System; Specifically identify the … State and Local Retirement System 110 State Street Albany, NY 12244-0001 New York State and Local Retirement System 59 Maiden Lane — 31st Floor or 30th Floor New York, NY 10038 Rev. 2/23 …
https://www.osc.ny.gov/retirement/members/divorce/obtaining-information-about-members-benefitsVillage of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… The former and current Clerk-Treasurers did not prepare or maintain complete, accurate or timely accounting records and reports. As a result, the … The Clerk-Treasurers did not file periodic payroll reports or remit withholdings timely to the Internal Revenue Service …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… employees are paid only for hours worked and leave time to which they are entitled. Review payroll errors identified … if appropriate, consult with the attorney for the District to possibly recover overpayments made to employees. Ensure that all leave requests are properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Division of Housing and Community Renewal Bulletin No. DH-45
… of the Laws of 2008 implements the agreement between the State of New York and the Rent Regulation Services Unit and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-45-april-2010-salary-increases-employees-represented-rentState Agencies Bulletin No. 895
… eligible employees whose Pay Basis Code is ANN , 21P , CAL or HRY as follows: OSC will automatically insert a row in the … on a Paid Leave of Absence (except Military Stipend) or on Worker’s Compensation Leave. The row will be inserted … Change/Change Rate) for hourly employees who are Inactive or on a Leave of Absence (except Workers’ Compensation Leave) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/895-april-1-2009-salary-increase-employees-represented-public-employeesState Agencies Bulletin No. 1212
… and to provide instructions for reporting transactions in Pay Period 19C. Affected Employees Members of the NYS … days actually served in the calendar year. In addition, if a Member on the Assembly Special Allowance payroll has an … provided the following conditions are met and the Member does not meet the exception criteria described in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1212-2012-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 945
… and to provide instructions for reporting transactions in Pay Period 19C. Affected Employees Members of the NYS … days actually served in the calendar year. In addition, if a Member on the Assembly Special Allowance payroll has an … provided the following conditions are met and the Member does not meet the exception criteria described in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/945-2009-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 1116
… and to provide instructions for reporting transactions in Pay Period 19C. Affected Employees Members of the NYS … days actually served in the calendar year. In addition, if a Member on the Assembly Special Allowance payroll has an … provided the following conditions are met and the Member does not meet the exception criteria described in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1116-2011-year-end-adjustment-members-nys-legislatureOpinion 88-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … provides that the State Legislature must appropriate money for the acquisition of such property and additionally, … for which they were issued during the life of the bonds (NY Const, art VIII, §2). We note that both Article VIII, …
https://www.osc.ny.gov/legal-opinions/opinion-88-26Town of Elba - Real Property Tax Exemptions (2018M-261)
… assessed value of $15.5 million. The Assessor: Granted or subsequently maintained 81 exemptions totaling $5.7 … documentation. Did not periodically monitor exemptions or obtain annual renewal documentation as required, to ensure the exemptions remained in compliance with State or local laws. Key Recommendations Ensure all applicants …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261Challenging a Determination – Police and Fire Plan
… you believe that your benefit has been incorrectly denied or improperly calculated, you may request a hearing and … Hearing Administration Bureau at [email protected] or call us at 1-866-805-0990 or 518-474-7736 in the Albany, New York area. … Police and …
https://www.osc.ny.gov/retirement/publications/1512/challenging-determinationChallenging a Determination – En-Con Police Officers Plan
… you believe that your benefit has been incorrectly denied or improperly calculated, you may request a hearing and … Hearing Administration Bureau at [email protected] or by phone at 1-866-805-0990 or 518-474-7736 in the Albany, New York area. … EnCon Police …
https://www.osc.ny.gov/retirement/publications/1822/challenging-determination