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Pittsford Central School District – Security of Personal, Private and Sensitive Information (PPSI) on Mobile Computing Devices and Extracurricular Cash Records and Collections (2016M-92)
… Purpose of Audit The objectives of our audit were to determine if District officials adequately safeguarded … totaled $122.6 million. Key Findings District officials have not adopted policies and procedures for staff use of … if PPSI is allowed on these devices, and did not have an inventory prepared evaluating where PPSI data …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/pittsford-central-school-district-security-personal-private-and-sensitiveSkaneateles Central School District – Records and Reports (2015M-154)
… of our audit was to examine the District’s financial records and reports for the period July 1, 2013 through … reports to the Board and did not reconcile the records to the bank statements for the first 5 months of the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Town of Lincoln - Town Clerk (2023M-31)
… accurately and promptly recorded or deposited, officials do not have assurance that all collections are accounted for, and … unrecorded receipts and voids enabled the former Clerk to conceal cash collections that were recorded but not …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Jefferson County – Court and Trust Funds (2022-C&T-6)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, … and consistently, provide a system of internal controls to account for and safeguard these funds. Key Findings We found …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6Putnam County – Court and Trust Funds (2024-C&T-2)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, … and consistently, provide a system of internal controls to account for and safeguard these funds. Key Finding The …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2Town of Butler – Highway Asset Accountability (2024M-115)
… Findings Town officials did not adequately safeguard and account for Department assets. As a result, there is an … maintain or review adequate fuel records to safeguard and account for the Town’s fuel. We noted at least 278 gallons of …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115Yates County – Court and Trust Funds (2025-C&T-1)
… [read complete report - pdf] Purpose of Review Our objective was to … established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022 through December 31, 2024. …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1Haverstraw-Stony Point Central School District – Information Technology (2021M-108)
… Officials did not establish adequate controls over the District’s user accounts to protect against unauthorized … 130 unneeded generic and nonemployee network user accounts of the 475 network user accounts examined. Provide information …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/haverstraw-stony-point-central-school-district-information-technologyForms
… please go to the Retiree and Beneficiary Forms section. Retirement Online now offers more services and time-saving … active members only. If you are retired and receiving a pension (and have retired under payment option ½, 1, 5-Year …
https://www.osc.ny.gov/retirement/formsOpinion 89-42
… States Treasury bills issued in book-entry form, which are registered in the name of the village, under the … from the above-quoted provision that obligations which are registered in the name of the municipal corporation need … bills purchased under the "Treasury Direct" program are registered in the name of the village, a village may …
https://www.osc.ny.gov/legal-opinions/opinion-89-42State Agencies Bulletin No. 315
… the employer shall not make contributions to the optional retirement program on behalf of the employee until … You will, however, receive the message "Elect Date differs from existing information; verify data and contact OSC if … 366 Day Completion Date and the Check Date Escrow Money Sent fields. The Check Date Escrow Money Sent field and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/315-changes-processing-suspense-period-and-7-year-period-tiaacref-membersFixed Income
… Current Strategies U.S. TIPS Mortgages Program Guidelines Life-Cycle …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/fixed-incomeDiNapoli: Former Morley Fire Company Treasurer Ordered to Pay $50,000 for Theft of Public Funds
… New York State Comptroller Thomas P. DiNapoli today announced … made unauthorized cash withdrawals at ATMs in the Del Lago Resort & Casino and the Turning Stone Resort Casino. She also … encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-former-morley-fire-company-treasurer-ordered-pay-50000-theft-public-fundsOptional Service Credit Purchase Payments – Enhanced Reporting
… a direct trustee-to-trustee transfer from an eligible retirement tax-sheltered plan or account; or Payroll … will provide a link to the Loan/SCP Deductions page in Retirement Online , which will list the member’s service … amount of each deduction taken. For Social Security and State and local income taxes, use the full earnings before …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/optional-service-credit-purchase-paymentsXII.8.F Changes to Vouchers After Submission to OSC – XII. Expenditures
… by ACH, this is the date that funds are made available in the vendor’s bank account, which is two business days …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8f-changes-vouchers-after-submission-oscXII.6.C Paying Prompt Contract Interest – XII. Expenditures
… AND POLICIES This section explains the process for paying interest pursuant to the Prompt Contract Law once an Agency … the event that the Agency does owe interest, the interest rate used in the late contract interest calculation is based on the overpayment rate established by the Commissioner of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6c-paying-prompt-contract-interestComptroller DiNapoli Releases Municipal Audits
… In addition, 19 of these accounts were never used and one account was last used to log on to the network more than nine … contracted payroll vendor has access to the YCIDA’s bank account to withdraw funds for payroll and processing fees. …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-auditsCayuga County – Court and Trust Funds (2024-C&T-5)
… Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, 2 … estates are entrusted to the Commissioner for safekeeping by order of the Surrogate’s Court. Together, the Treasurer, … court and trust register is maintained as required by law. 1 Security interest in property filed to ensure …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Wayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… accounts and badges. Key Findings District officials did not properly manage and monitor building access accounts and badges used to access District buildings. Accounts and badges that are … process, including background checks, the District did not have an adequate process for granting access to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-and