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Village of Silver Springs – Water Accountability and Billing (2015M-139)
… The purpose of our audit was to evaluate the Village’s water billing and production operations for the period … officials do not have written procedures for reconciling water produced by the Village’s system to the amount billed and could not account for 41 percent of the water the system produced. The Village has not developed a …
https://www.osc.ny.gov/local-government/audits/village/2015/09/25/village-silver-springs-water-accountability-and-billing-2015m-139Town of Niskayuna – Water Operations (2013M-328)
… our audit was to review the Town’s internal controls over water operations for the period January 1, 2012 through March 31, 2013. … residents. The Town’s 2013 budgeted appropriations for the water fund totaled approximately $3.9 million. Key Findings … our audit was to review the Towns internal controls over water operations for the period January 1 2012 through March …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-niskayuna-water-operations-2013m-328Town of Berlin – Internal Controls Over Water District No. 2 Operations (2015M-51)
… controls over water operations for the period January 1, 2013 through November 30, 2014. Background The Town of Berlin is located Rensselaer County and has a population of approximately 1,880. The Town is governed by an elected five-member Town … controls over water operations for the period January 1 2013 through November 30 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-berlin-internal-controls-over-water-district-no-2-operations-2015m-51Town of Thompson - Board Oversight (2018M-69)
… and accurately, which ultimately cost the Town $7,955 in late fees and uncollected amounts. The Board did not … Comptroller’s duties and ensure that proper controls were in place over cash receipts and disbursements. The … agreed with our recommendations and indicated they are in the process of implementing corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… including payroll. Key Findings Although we did not find any significant errors in how cash receipts and disbursements were recorded and … reported, we found the following weaknesses: The Board did not require pre-numbered duplicate receipts or cancelled …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andOpinion 90-57
… Article 11-A has been challenged (see Caruso v State of New York , Supreme Court, Albany County). January 8, 1991 …
https://www.osc.ny.gov/legal-opinions/opinion-90-57Death Benefits
… the death certificate, we’ll mail information about death benefits, and any needed forms, to your beneficiaries. For … to your beneficiaries depend on your retirement plan and tier. Refer to your retirement plan publication for specific … Employees’ Retirement System (ERS) Tiers 2, 3, 4, 5 and 6 Your last year’s earnings multiplied by your years of …
https://www.osc.ny.gov/retirement/members/death-benefitsArea #1 – IT Policy – Information Technology Governance
… computing environment should dictate the content and number of policies necessary. A small entity with … of the security of the system” is generally defined as meaning unauthorized acquisition of computer data which … key that has also been acquired: (1) Social Security number; (2) driver’s license number or non-driver …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyDiNapoli: Identity Theft Cases Surged in New York in 2020
… fraud, including new identity theft scams. Although the full impact of the pandemic on the problem is not yet known, … numerous red flags that led DiNapoli’s office to launch a full audit. Identity thieves have also attempted to leverage …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-identity-theft-cases-surged-new-york-2020Comptroller DiNapoli Releases Municipal Audits
… was unaware of filing requirements. Town of Mooers – Payroll (Clinton County) The town supervisor’s secretary performed virtually all payroll functions without sufficient compensating controls in …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli and AG Schneiderman Announce Sentencing in Theft of Over $274,000 in State Pension Benefits
… to the crime of Grand Larceny in the Third Degree, a class D felony, in September 2015. “Mr. Eletz thought he could … was conducted by Investigators Christopher Bzduch and Mitchell Paurowski and Deputy Chief Antoine Karam. The …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-theft-over-274000-state-pension-benefitsAutomated Phone Service
… Below is a list of the phone menu options available to NYSLRS retirees. Many of the … correspond to the numbers you will need to press on your phone for information. In most cases, if you are a retiree or … and general retirement information quickly and easily by phone with the NYSLRS automated phone service …
https://www.osc.ny.gov/retirement/retirees/automated-phone-serviceII.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… prepared on a cash basis include: Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances … Selected Departmental Disbursements HCRA Resources Fund – Statement of Cash Receipts and Disbursements by Account … of Net Position (reporting government-wide) Statement of Activities (reporting government-wide) Balance Sheet – …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsDiNapoli and Orange County DA Hoovler Detail Guilty Plea in Pension Fraud Case
… in 2000, she elected to receive her pension benefits in full until her death. When White’s mother died in 2017, the …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-and-orange-county-da-hoovler-detail-guilty-plea-pension-fraud-caseState Agencies Bulletin No. 2117
… that OSC will be unable to print SFS checks for Payroll Check Reissues, Reversals, Exchanges, and Direct Deposit … deposit is reversed due to an overpayment, who request a check exchange, and who request a Payroll Check Reissue for any reason are affected. Background The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2117-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsMay 1998: Accounting Requirements and Program Information for Multi-Modal Transportation Program
… the ports of Albany, Ogdensburg, Oswego, and the gateway metro port in Buffalo: municipal airports, privately owned … only located in Albany, Ogdensburg, Oswego and the Gateway Metro Port in Buffalo, etc.) must be for public …
https://www.osc.ny.gov/local-government/publications/may-1998-accounting-requirements-and-program-information-multi-modal-transportation-programAccounts Payable Advisory No. 25
… (confidential information) should never be entered in any field in SFS that has not been designed to hold confidential … Business Units should not enter confidential information in the invoice number, invoice description, and comments …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/25-confidential-personal-and-private-informationVendor File Advisory No. 11
… important that agencies select the correct vendor Location for each transaction in SFS. This will ensure the State does business with the vendor according to the vendor’s logistical preferences, including purchase orders going to the correct address and voucher payments to the correct …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-locationMarlboro Central School District – Information Technology (2021M-33)
… accounts and settings. Key Findings District officials did not establish adequate controls over network user accounts and settings. Officials did not regularly review network user accounts and permissions to … accounts. Officials developed a data security plan in January 2010 that included password security and user …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33Nanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)
… did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses that we communicated confidentially to officials, we found that officials did not develop: … services. Key Recommendations Develop written procedures for managing network user account access. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-information