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Montauk Union Free School District – Information Technology (2022M-137)
… (District) officials secured access to the network and financial application and developed an information technology … Although District officials restricted access to the financial application, they did not adequately secure access … accounts as soon as they are no longer needed. Provide periodic IT security awareness training. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… accordance with applicable agreements. District officials do not have written policies or procedures in place to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationCharter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)
… with its affiliated entities and any related payments for the period July 1, 2010 through January 11, 2013. … private entities which the Board caused to be established for the purpose of enabling the School to engage in what are … entity’s financial records. The School made payments for services to one of the entities without a written …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300Town of New Albion – Town Supervisor's Financial Duties (2023M-46)
… complete report – pdf] Audit Objective Determine whether the Town of New Albion (Town) Town Supervisor (Supervisor) … did not perform his financial duties or obtain training on how to perform his duties and was unfamiliar with the duties … with delegated responsibilities and ensure the delegations do not conflict with laws regarding incompatibility of …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46Town of Salina – Information Technology (2013M-256)
… private and sensitive information (PPSI) and sanitizing computer equipment onsite before disposal. The Board has not … Town officials do not maintain a complete and accurate computer inventory and have not developed an IT disaster …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256Introduction – Improving the Effectiveness of Your Claims Auditing Process
… that is not always conducted effectively. In order to ensure that tax dollars are spent efficiently, it is … before payments are authorized. With constant pressure to do more with less, localities cannot afford to overpay …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionTown of Lewiston – Town Management of Joseph Davis State Park (2014M-162)
… of our audit was to evaluate the Town’s management of the Park for the period January 1, 2011 through April 8, 2014. … the State to operate and maintain the Joseph Davis State Park. The Town’s budgeted appropriations for 2014 totaled … The Board did not ensure that proposed improvements to the Park were properly evaluated and authorized prior to …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162Town of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)
… Purpose of Audit The purpose of our audit was to evaluate the Supervisor’s financial records and reports for the period … The purpose of our audit was to evaluate the Supervisors financial records and reports for the period …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169Disability Retirement – Divorce and Your Benefits
… retirement plans provide for several different types of disability retirement benefits. However, NYSLRS does not … property in a matrimonial action. Whether a member’s disability retirement benefit is subject to equitable … benefit. If the DRO does not specifically address a disability retirement, then the ex-spouse’s equitable …
https://www.osc.ny.gov/retirement/members/divorce/disability-retirementLewis County – Purchase Cards (2024M-41)
… complete report – pdf] Audit Objective Determine whether Lewis County’s (County) purchase card charges were properly approved, … Determine whether Lewis Countys County purchase card charges were properly approved supported …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41Wantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… whether the Wantagh Union Free School District (District) Board of Education (Board) and officials established adequate controls over user … prevent inappropriate access and use. Key Findings The Board and District officials did not establish adequate … whether the Wantagh Union Free School District District Board of Education Board and officials established adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-accessTown of Chesterfield – Town Clerk (2024M-110)
… report – pdf] Audit Objective Determine whether the Town of Chesterfield (Town) Town Clerk (Clerk) properly recorded, … receipts for collections totaling $18,289 received for 273 of 805 fees (34 percent). The Clerk also did not: Prepare … and accountability analyses which compare the amount of cash on hand and on deposit in the bank to detailed lists …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Copenhagen Fire Department – Controls Over Financial Activities (2015M-270)
Copenhagen Fire Department Controls Over Financial Activities 2015M270
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesStraight Talk About Financial Planning For Your Retirement
… P. DiNapoli There are few things that are certain in life, and it’s good to know your retirement benefit is one of … can choose “Vested Retirement.” This option is for those who are or will be vested, and should be used only if you … expenses that occur periodically, such as car and life insurance, and property and school taxes. (Return to Top) …
https://www.osc.ny.gov/retirement/publications/straight-talk-about-financial-planning-your-retirementState Agencies Bulletin No. 1866
… W-2. It should be used in addition to the original Form W-2. When requesting a Form W-2c, an agency must explain why a correction is … (pdf) attachment. The IRS does not require a corrected Form W-2 for an address change. There is a blackout period …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1866-general-tax-tipsDrug Management and Disposal
… of Environmental Conservation (Department) developed and implemented a public information program on the proper storage and disposal of medications (drugs), and publicly disseminated a notice to pharmacies, retailers, … the Department of Environmental Conservation developed and implemented a public information program on the proper …
https://www.osc.ny.gov/state-agencies/audits/2018/04/27/drug-management-and-disposalManagement of Selected Special Revenue Funds
… Purpose To determine whether the Department of Health (Department) is effectively managing selected … and promote the health, productivity, and well-being of all New Yorkers. Its vision states that New Yorkers will … revenue funds, which are supported by specific sources of State-generated revenue and are legally restricted to …
https://www.osc.ny.gov/state-agencies/audits/2016/08/02/management-selected-special-revenue-fundsComptroller DiNapoli Releases Municipal Audits
… (Westchester County) The town’s general, sewer and water funds all had a deficit fund balance at some point from 2009 … were able to eliminate accumulated deficits in these funds by the end of 2013, they have not developed a multiyear … budgeting practices or the level of unexpended surplus funds to maintain. The board adopted budgets that were not …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-1DiNapoli Calls For Stepped Up Enforcement of State's Bottle Bill
… funds the state is entitled to from bottlers and beverage distributors, according to an audit released today by State … water and certain other beverage containers. Bottlers, distributors, dealers and certain retailers (deposit … funds the state is entitled to from bottlers and beverage distributors according to an audit released by State …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-calls-stepped-enforcement-states-bottle-billOther Bulletin No. 7
… Purpose To notify the SUNY Construction Fund of OSC’s automatic processing of the 3% Salary Increase and to … Compensation Leave, OSC will insert a row in the employee’s Job Data record using the Action/Reason code of PAY/SAC … Rate Change/ Change Rate) for Hourly employees and the new salary. Any subsequent rows on the Job Data record also …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-7-april-1-2008-3-general-salary-increase-suny-construction