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White Plains City School District – Procurement of Professional Services (2014M-240)
… Purpose of Audit The purpose of our audit was to review the District’s process and procedures for … seek competition for professional services and did not have documentation to support why contract providers were … all professional service contracts. The District did not have adequate documentation to support the payment of certain …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014mEvergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)
… Purpose of Audit The purpose of our audit was to review the School’s fingerprinting practices for the … School officials allowed employees to be hired and have contact with students prior to receiving fingerprint … clearances and allowed independent contractors to have contact with students without first verifying they held …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/09/16/evergreen-charter-school-employee-and-independent-contractorState Comptroller DiNapoli and Brooklyn DA Gonzalez Announce Arrest in Check Theft Scheme
… allegedly stole from charitable organizations and people in need,” DiNapoli said. “I’m grateful for my office’s … have a proud and long-standing history of protecting the mail and the American public from criminals. Today’s arrest of Mr. Galker should serve as a clear warning to mail thieves: Postal Inspectors and our law enforcement …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-and-brooklyn-da-gonzalez-announce-arrest-check-theft-schemeState Agencies Bulletin No. 1492
… with the changes described in this Bulletin. All online transactions submitted after 3:00 p.m. on Wednesday, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1492-new-employer-federal-reporting-guidelines-affordable-care-act-and-nysDiNapoli: Allegany County Woman Arrested for Theft of Nearly $30,000 in Pension Checks
… the alleged theft of $29,893 in state pension checks sent to her deceased stepfather. “Linda Burrows allegedly … to protect the integrity of our pension system and I thank District Attorney Jones and the state Police for … he died the following year, the pension payments should have stopped. Instead, Burrows, who lived at their address, …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-allegany-county-woman-arrested-theft-nearly-30000-pension-checksCattaraugus County - Onoville Marina and Probation Department (2018M-32)
… for and enforced the collection and disbursement of all funds. Key Findings Marina employees did not accurately …
https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32Nanuet Fire District - Credit and Gasoline Cards (2018M-193)
… period, 60 purchases totaling $10,306 (15 percent) did not have adequate supporting documentation attached to the claims. Of 389 gasoline credit card purchases, … 195 purchases totaling $9,686 (51 percent) did not have original receipts. Key Recommendations Require adherence …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/12/28/nanuet-fire-district-credit-and-gasoline-cards-2018m-193Village of Dering Harbor – Payroll (2020M-78)
… Board of Trustees (Board) developed adequate controls over payroll and employee benefits payments. Key Findings The Board did not establish adequate controls over payroll and employee benefits payments. The Board did not … employee benefits. The Village paid overtime payments to employees as if they were independent contractors. The Board …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-dering-harbor-payroll-2020m-78Gouverneur Central School District – Medicaid Reimbursements (2023M-34)
… Audit Objective Determine whether the Gouverneur Central School District (District) officials claimed all Medicaid … they planned to initiate corrective action. … audit school district Gouverneur …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34Eligibility, the Benefit and Filing – New Career Plan
… Eligibility Tier 1 Members: You are eligible to retire at age 55. Tier 2 and 3 Members: You must have at least five years of service credit after July 1, … between ages 55 and 62. Tier 5 and 6 Members: You must have at least five years of service credit. You are eligible …
https://www.osc.ny.gov/retirement/publications/1515/eligibility-benefit-and-filingMineola Union Free School District – Competitive Quotations (2015M-313)
… Purpose of Audit The purpose of our audit was to review the District’s internal controls over the … $87.8 million. Key Findings The Board does not have written guidelines or procedures for seeking competition … bidding requirements. Ensure that adequate actions have been taken in soliciting competition, or applicable …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313Village of Fayetteville – Information Technology Policies (2017M-47)
… Purpose of Audit The purpose of our audit was to determine if the Board established policies and procedures … and password security management. Ensure that users who have left Village employment have their access rights removed. Provide IT security …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-fayetteville-information-technology-policies-2017m-47Cost-of-Living Adjustment – Special 20- and 25-Year Plans
… increase each year. This cost-of-living adjustment (COLA) — subject to pension caps and limitations — is 50 … option at retirement. You will begin receiving an annual COLA when you are: Age 62 or older and retired for five or more years; Age 55 or older and retired for ten …
https://www.osc.ny.gov/retirement/publications/1517/cost-living-adjustmentCarle Place Union Free School District – Network User Account Controls (2022M-121)
… the District has an increased risk of unauthorized access to and use of its network and potential loss of important … access. Disable network user accounts that are unneeded or have not been used after a specified period of inactivity. … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/carle-place-union-free-school-district-network-user-account-controlsVillage of Speculator – Financial Condition (2013M-381)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial condition for the period … revenue budget estimates. Unplanned operating deficits have caused deficit fund balances in the water and sewer … outstanding interfund loans to the water and sewer funds have negatively affected the general fund’s cash balance. Key …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381Schuylerville Central School District – Medicaid Reimbursements (2021M-131)
… Had these services been claimed, the District could have realized revenues totaling $6,375. The District lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed. … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/schuylerville-central-school-district-medicaid-reimbursements-2021m-131Inlet Common School District – Claims Processing (2023M-180)
… and District officials did not provide effective oversight of claim processing and payment. Board members did not … authorizing claims for payment. Monitor the Treasurer’s claims processing duties. Consider discontinuing using a …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/inlet-common-school-district-claims-processing-2023m-180Opinion 89-57
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … town board may authorize the superintendent of highways to utilize town highway equipment and personnel to repair and improve a village street of a village located …
https://www.osc.ny.gov/legal-opinions/opinion-89-57State Agencies Bulletin No. P-972
Revisions to Direct Deposit Processing
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-972.pdfOpinion 90-52
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … MUNICIPAL LAW, §35: Although the town clerk is required to record in the minutes of a town board meeting the name of … board who is present, the clerk is under no statutory duty to record the names of other persons attending the meeting. A …
https://www.osc.ny.gov/legal-opinions/opinion-90-52