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Highland Falls-Fort Montgomery Central School District – Network User Accounts (2021M-145)
… and 10 student accounts, were unneeded and should have been disabled. Sensitive information technology (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Establish comprehensive … with our recommendations and have indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/10/highland-falls-fort-montgomery-central-school-district-network-userOpinion 92-25
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Powers and Duties … to determine whether the commissioner's presence in any particular vehicle would hamper firefighting efforts. … governing all fire companies and fire departments in the fire district and prescribing, among other things, the …
https://www.osc.ny.gov/legal-opinions/opinion-92-25DiNapoli: Audit Finds Additional $150,000 Stolen by Beekman Town Official
… Comptroller Thomas P. DiNapoli uncovered a second theft of $150,000 in town funds, following an earlier admission by Knapp of stealing $390,000 while in office. “This individual betrayed the trust of the taxpayers of the town of Beekman,” DiNapoli said. “But …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audit-finds-additional-150000-stolen-beekman-town-officialQuogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… over its budgeting practices and cash receipts process for the period July 1, 2011 through March 31, 2013. … which comprises five elected members. Actual expenditures for the 2011-12 fiscal year were $6,641,760 and $6,176,464 for the 2012-13 fiscal year. Key Findings District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsVendor File Advisory No. 1
… Subject: Capturing Doing Business As (DBA) information on the Vendor File Guidance: Do not enter a DBA name in the Name 1 or Name 2 fields when registering a vendor on the Vendor File. If a DBA is entered, the vendor may not … the IRS TIN match and therefore, may not be registered on the Statewide Vendor File. Appropriate Location to add to …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/1-regarding-doing-business-dbaState Comptroller DiNapoli Releases Municipal & School Audits
… town did not receive all of the revenue it was entitled to. Officials did not maintain an inventory or list of meters purchased and issued to track costs and ensure rates were applied consistently, … of water it did not receive or use. Officials could have saved $90,000 of this cost by monitoring water flow. …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1City of Watertown – Sexual Harassment Prevention Training (S9-23-3)
… report – pdf] Audit Objective Determine whether City of Watertown (City) employees and elected officials completed … audit watertown city …
https://www.osc.ny.gov/local-government/audits/city/2023/09/01/city-watertown-sexual-harassment-prevention-training-s9-23-3Chester Union Free School District – Information Technology (2021M-107)
… complete report - pdf ] Audit Objective Determine whether Chester Union Free School District (District) officials … Determine whether Chester Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/chester-union-free-school-district-information-technology-2021m-107Jefferson Central School District – Procuring Services (2021M-42)
… competition for services. Officials paid: $135,000 to 10 of the 14 service providers reviewed without seeking … for lawn care services without public written disclosure of his interest in the contract with the District. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/jefferson-central-school-district-procuring-services-2021m-42Medina Central School District - Reserve Funds (2019M-165)
Determine whether the Board and District officials effectively managed the Districts reserve funds
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165Division of Housing and Community Renewal Bulletin No. DH-136
… not automatically processed. Affected Employees: Employees in the DC 37 RRSU – BU67 with an increment code of 0510, … effective October 2024 as a one-time, lump sum payment in the amount of $1,500, $3,000, or $4,500 . Effective Dates: … on an eligibility date of 09/30/2024 and will be processed in separate paychecks dated 10/23/2024 (Administration Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-136-october-2024-district-council-37-dc-37-rent-regulationDivision of Housing and Community Renewal Bulletin No. DH-126
… agencies of OSC’s automatic processing of the October 2023 DC 37 RRSU LLS payment and provide instructions for … Chapter 60 of the Laws of 2022, which implemented the 2021-2023 Agreement between the State of New York and DC 37, provides for payment of the 2023-2024 Longevity Payment effective October 2023 as a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-126-october-2023-district-council-37-dc-37-rent-regulationDebt – 2021 Financial Condition Report
… entity creates fixed costs that directly affect its ability to provide current services, as well as its long-term … entity creates fixed costs that directly affect its ability to provide current services as well as its longterm …
https://www.osc.ny.gov/reports/finance/2021-fcr/debtReport File Transactions (File Upload) – Enhanced Reporting
… employee information through transactions. There are four transaction types: Transaction 1 (Biographical Information) — … Information) row is only required when reporting a new employee for the first time. Certain employees are … the employee holds. Employees may have more than one job under the same employer. If the standard work day , …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/report-file-transactions-file-uploadOpinion 97-10
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Installment Purchase … districts, to enter into "installment purchase contracts" in accordance with the provisions of that section (see … (see, 1984 Opns St Comp No. 84-7, p 8; see gen., Warren's Weed, New York Real Property, Vol 1, Part 2, "Buildings"; 14 …
https://www.osc.ny.gov/legal-opinions/opinion-97-10State Agencies Bulletin No. 2220
… is to provide agency instructions for processing the April 2024 Longevity Payment for Long-Term Seasonal Employees. … submitted for Institution Extra Lag paychecks dated 05/2/2024 or Administration Extra Lag paychecks dated 05/08/2024. Eligibility Criteria: Employees who meet the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2220-april-2024-longevity-payment-long-term-seasonal-employeesState Agencies Bulletin No. 2110
… Purpose: The purpose of this bulletin is to provide agency instructions for … Employees. Affected Employees: Seasonal hourly employees of the Department of Environmental Conservation and the Office of Parks, … The purpose of this bulletin is to provide agency instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2110-april-2023-longevity-payment-long-term-seasonal-employeesLaFayette Central School District - Fixed Assets (2018M-073)
… Determine whether fixed assets were recorded and accounted for properly. Key Findings The District did not have a comprehensive policy for identifying and recording fixed assets. Eighteen fixed … for maintaining fixed assets. Ensure all fixed assets with a value that exceeds the established threshold have a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073Tioga Central School District – Cash Management (2020M-83)
… and manage a comprehensive investment program or comply with the District’s investment policy. Had officials invested available funds in a financial institution with higher interest rates, the District’s interest earnings … monthly cash flow forecasts that estimate available funds for investment. Ensure excess funds are invested in a manner, …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-cash-management-2020m-83DiNapoli: 22 School Districts Designated in Fiscal Stress
… Twenty-two school districts were designated in some level of fiscal stress under New York State … year (SY) ending June 30, 2024, up from 16 districts in fiscal stress the prior year. The low number of districts … with stress designations largely reflects recent increases in state and federal aid. “Pandemic-related federal funding …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-22-school-districts-designated-fiscal-stress