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Hamburg Central School District - Information Technology (2019M-10)
… used District IT assets. Personal Internet use was found on computers assigned to four employees who routinely … personal, private and sensitive information (PPSI). In addition, sensitive IT control weaknesses were … corrective action. Appendix B includes our comment on the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-information-technology-2019m-10State Agencies Bulletin No. 673
… the new Deduction Code 533 . Affected Employees Employees in Bargaining Unit 01 represented by New York State … all transactions for starts, cancellations, and/or changes on a weekly file. Agency update access is not available for this deduction code. Questions To obtain information on enrollment and benefits provided, or to cancel the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/673-new-deduction-code-533-nyscopba-legal-access-planFull- and Part-Time Service Credit – Article 14 Benefits
… Full-Time Employment If you join the Retirement System on the day you begin employment with a participating … you actually leave paid employment, as long as: You work on a full-time, continuous basis; and You earn at least the … New York State’s annual minimum wage for your full career in public service. “Full-time” is defined by your employer, …
https://www.osc.ny.gov/retirement/publications/1644/full-and-part-time-service-creditDiNapoli: State Education Employment Program For New Yorkers With Disabilities Falling Short
… “People with disabilities often face great obstacles in finding and keeping the jobs they want, and the pandemic … failure to monitor progress and by significant delays in implementing the individual plans for achieving … However, annual reviews are still not being conducted on time. Auditors also found the IPEs do not contain all the …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-state-education-employment-program-new-yorkers-disabilities-falling-shortCampbell-Savona Central School District – Financial Condition (2015M-42)
… The Campbell-Savona Central School District is located in Steuben County within the Towns of Addison, Bath, … budgets that include the District’s actual needs, based on available current information and historical data and make … to the tentative budgets based on recommendations included in the annual OSC budget review. Discontinue the practice of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… Background The Village of Westhampton Beach is located in the Town of Southampton, in Suffolk County, and has a population of approximately … disaster recovery plan. We found generic user accounts on the Village’s computer system and some users unnecessarily …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173Town of Butternuts – Highway Facility Capital Project (2021M-94)
… Key Findings The Board was not fully transparent in planning and could have improved its monitoring of the … change order, which should have been competitively bid in accordance with New York State General Municipal Law … a result, a contractor used less expensive roof material on the highway garage. Ensure the required annual financial …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94Port Jervis City School District – Financial Condition (2022M-152)
… another operating surplus of approximately $9.3 million in 2021-22 and will not need to use $903,000 in appropriated fund balance. Made unbudgeted year-end … funding of reserves and capital projects rather than rely on unbudgeted transfers of year-end operating surpluses. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… nine (20 percent) had calculation errors totaling $1,629. One former employee, as well as the estates of three …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolTown of Burke – Fiscal Oversight (2016M-277)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of selected financial operations for the period January 1, 2015 through June 30, 2016. … with the State Office of General Services (OGS) to receive State contract pricing for diesel and heating fuel …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-burke-fiscal-oversight-2016m-277Hoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… The Hoags Corners Volunteer Fire Company is located in Rensselaer County and provides fire protection services to … by-laws require timely deposits, "timely" is not defined in the by-laws. The Treasurer does not issue any receipts for … current Treasurer ensured that there were two signatures on checks. The Board established a "best practices" policy …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09South Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… and separate from the Town of Fallsburg and located in Sullivan County. The Board of Fire Commissioners consists … policies, it does not have certain financial procedures in place. The Board has not ensured that procedures … reporting. Provide the Board with budget status reports on a monthly basis. Ensure that the Annual Financial Report …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsLewis County – Court and Trust Funds (2024-C&T-1)
… money from foreclosures and contract disputes resulting in a mechanic’s lien (i.e., a security interest in property filed to ensure payment for contracted services rendered on the property). These actions are recorded in the County …
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1Lackawanna City School District – Financial Condition (2014M-119)
… Background The Lackawanna City School District is located in the City of Lackawanna, Erie County and is governed by the … its unexpended surplus funds, a slight timing difference in cash inflows and outflows could result in cash constraints forcing the District to rely on short-term borrowings. District officials do not prepare …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Westchester County – Court and Trust Funds (2024-C&T-3)
… money from foreclosures and contract disputes resulting in a mechanic’s lien (i.e., a security interest in property filed to ensure payment for contracted services rendered on the property). These actions are recorded in the County …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Village of New York Mills – Justice Court (S9-14-4)
… officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through … collected 810 payments totaling approximately $67,700 in fines, surcharges and fees from January 1, 2012 through … received. We found that the Court had an excess of $5,860 in unidentified revenue. We also found that the Court was …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4Accidental Disability – Article 14 Benefits
… the natural and proximate result of an accident sustained in the performance of duties not caused by your own willful … the natural and proximate result of an accident sustained in the performance of duties not caused by your own willful … service. Active service is defined as: Service while on your employer’s payroll; or When you are on an authorized …
https://www.osc.ny.gov/retirement/publications/1644/accidental-disabilityOpinion 2002-8
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. WATER DISTRICTS -- Dissolution (when no … requirements, if the town board determines it to be in the public interest. Certified copies of the board's …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Opinion 2005-8
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Fees (imposition of to generate revenue in excess of cost) CITIES -- Fees (for ambulance service) …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8Town of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… goals to taxpayers, residents and interested parties in a transparent manner. The District had five vehicles at or beyond their useful life estimates in 2025. We estimated that the total vehicle replacement cost … by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51