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Town of Schaghticoke – Water Operations (2016M-390)
… The Board did not approve water billings and customer account adjustments. The Board did not perform an annual …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-schaghticoke-water-operations-2016m-390Commack Union Free School District - Information Technology Assets Inventory (2020M-15)
… technology (IT) assets. Key Findings At the time of our initial visits to nine District buildings, we were unable to locate 146 of 475 IT assets tested (31 percent). It took between 11 and … for officials to locate 80 additional IT assets. Because of inaccurate inventory records, District officials were …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsMarlboro Central School District – Information Technology (2021M-33)
… in January 2010 that included password security and user account management policies and procedures; however, the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33Town of Cairo - Fuel Management (2019M-150)
… gallons (29 percent), valued at $23,325. The fuel access keys were not kept locked or in a controlled environment. Nine of the 26 fuel keys were unsecured inside the vehicles assigned. Key … to ensure fuel is used for Town purposes. Ensure fuel keys are kept locked in a secure environment. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-cairo-fuel-management-2019m-150Lake Pleasant Volunteer Fire Department, Inc. - Financial Activities (2019M-157)
… properly reported and money was safeguarded. Key Findings The Treasurer did not provide sufficient oversight of the … Forty-four credit card charges totaling $5,087 were paid without sufficient supporting documentation. … agreed with our recommendations and have initiated, or indicated they planned to initiate, corrective action. … …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/06/lake-pleasant-volunteer-fire-department-inc-financialNorthville Public Library – Cash Disbursements (2015M-53)
… to automatically deduct funds directly from the Library’s checking account. Not all cash disbursements were properly …
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53Town of Rosendale – Financial Operations (2015M-38)
… reconciliations were not performed. The Town could not account for approximately 55 percent of its water. Key …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-rosendale-financial-operations-2015m-38Town of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)
… payroll bank account. Department heads are not required to sign time cards showing their approval. The Town does not …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365Town of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)
… Town of Plymouth (Town) officials adequately accounted for, secured and properly procured fuel and motor oil inventories. Key Findings Officials did not adequately … account for, secure or properly procure fuel and motor oil inventories. Had officials properly administered these …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16Lansing Fire District – Investment Program (2023M-62)
… totaling approximately $9,000 from the District’s savings account, which had an average daily balance of approximately …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62Preparing and Applying for Retirement
… Retirement is a big step, and we want to make sure you’re ready when the time comes. Below you’ll find guidance … take. When you’re ready to apply for retirement, you can do everything online. Learn about what you’ll need to submit, … more information about the types of benefits available and how to apply, visit our Disability Benefits page . Preparing …
https://www.osc.ny.gov/retirement/members/preparing-and-applying-for-retirementState Agencies Bulletin No. 1256
… the investments in their accounts throughout their careers, thus each participant needs to select available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1256-new-tier-vi-voluntary-defined-contribution-retirement-programState Comptroller DiNapoli Releases Audits
… DASNY contract. Department of State: Implementation of the Security Guard Act (2019-S-42) The department generally complies with … cards, and maintaining an accurate registry of security guard applicants. However, the department lacks …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-auditsMay 1998: Accounting Requirements and Program Information for Multi-Modal Transportation Program
… in subsidiary revenue account code 3505 - Multi-Modal Program and expenditures will be classified by functional … assets and recognize revenue using account 3505. Program Information The following overview is based on …
https://www.osc.ny.gov/local-government/publications/may-1998-accounting-requirements-and-program-information-multi-modal-transportation-programComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … claims before they are paid from the administrative checking account. The board authorized the library director … sufficient compensating controls in place. As a result, employees received compensation at pay rates that were not …
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
… was sentenced in Albany County Court to 5 months in jail, $200,000 in restitution and signed a confession of … Judge Peter A. Lynch in Albany County Court to 5 months in jail. In addition to incarceration, Eletz has paid $200,000 … was sentenced in Albany County Court to 5 months in jail $200000 in restitution and signed a confession of …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-theft-over-274000-state-pension-benefitsII.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… Selected Departmental Disbursements HCRA Resources Fund – Statement of Cash Receipts and Disbursements by Account … The basic financial statements consist of the following: Statement of Net Position (reporting government-wide) Statement of Activities (reporting government-wide) Balance …
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
… 58, of Middletown, pled guilty in Orange County Court to Grand Larceny in the Third Degree. Under the plea … defendant would be held accountable for her actions.” The case is prosecuted by Assistant District Attorney Tanja Beemer. A criminal charge is merely an allegation by the police that a …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-and-orange-county-da-hoovler-detail-guilty-plea-pension-fraud-caseAutomated Phone Service
… available to NYSLRS retirees. Many of the options allow you to access your records, find general information and request forms 24 hours a day, seven days a week. Toll-free: … Social Security number and your date of birth so that we can locate your account information.) #3 Death of a Member or …
https://www.osc.ny.gov/retirement/retirees/automated-phone-serviceArea #1 – IT Policy – Information Technology Governance
… user behavior, describe the tools and procedures used to help protect data and IT systems, assign key responsibilities and explain the consequences of policy violations. The governing board should provide … computing environment should dictate the content and number of policies necessary. A small entity with …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policy