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Montauk Union Free School District – Information Technology (2022M-137)
… to officials, we found: Twenty-five percent, or 140, of the District’s network user accounts were not needed. Two …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
… District officials did not: Develop written procedures for tracking IT assets. Nine of 31 devices (laptops, desktops …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assetsObtaining Information about a Member’s Benefits – Divorce and Your Benefits
… without a signed authorization and release from the member. The authorization must: Specifically be addressed … identify the information to be released. NYSLRS will not accept a general release. Alternatively, the … Duces Tecum to be served on a bureau or department of the State of New York must be “So Ordered” by a Justice of …
https://www.osc.ny.gov/retirement/members/divorce/obtaining-information-about-members-benefitsPartial Lump Sum Payment at Retirement – Divorce and Your Benefits
… benefit as a Partial Lump Sum (PLS) payment at retirement, in exchange for a permanently reduced monthly pension …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementLyndonville Central School District – Procurement and Claims Audit (2022M-144)
… officials did not ensure goods and services were procured in accordance with applicable statutes and/or District policy … Key Recommendations Ensure goods and services are procured in compliance with competitive bidding requirements and the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/lyndonville-central-school-district-procurement-and-claims-audit-2022mValhalla Union Free School District – Financial Condition (2015M-333)
… operates four school with approximately 1,520 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Cicero Fire District – Financial Condition (2023M-132)
… financial condition and fund balance. If the Board does not adequately control expenditures and monitor and rebuild the District’s fund balance, there is a risk that the District may not have sufficient financial … years. Develop long-term financial and capital plans or a fund balance policy. Obtain an independent audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132DiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… cap, which first applied to local governments (excluding New York City) and school districts in 2012, limits annual tax … the inflation factor at 4.12% for those with a June 30, 2025 fiscal year end. “While inflation continues to decline …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearNorth Tonawanda City School District – Information Technology (2023M-102)
… School District (District) officials properly secured user account access to the network and managed user account … the student information application . As a result, there is a significant risk that network resources and student … student information application by ensuring accounts were locked or disabled when an employee separated from the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102Dobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… during the 21-month audit period. Approximately $186,330 of overtime work to be performed was not properly approved. Officials paid 10 employees a total of $36,734 in overtime to conduct 270 building checks. … for the audit period examined accounted for 24 percent of Department employees’ total compensation, officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimePutnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… Services (BOCES) officials ensured non-instructional employee overtime was properly monitored, approved and … Education (Board) did not always ensure non-instructional employee overtime was properly monitored, approved or … Services BOCES officials ensured noninstructional employee overtime was properly monitored approved and …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeSelected Aspects of Discretionary Spending
… Authority (Authority) was created in 1969. Its mission is to provide and continuously improve public transportation …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0Comptroller DiNapoli Releases School Audits
… provided to employees. In addition, many duties within the payroll process have been segregated. For example, computer access levels to various payroll-related accounting functions have been limited to …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 306
… Employees Agency PaySR users with access to create and/or run PS Queries. Effective Date Immediately Background Information New York State Payroll Users Group, has designed new generic queries and … Overtime Payments Position Management Agency Actions Payroll officers should distribute this bulletin to users …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/306-new-generic-public-queries-ps-query-databaseContract with Daytop Village, Inc. (Follow-Up)
… included in our initial audit report, Contract with Daytop Village, Inc. (Report 2008-R-1). Background The … contracts administered by OASAS. One such contract is with Daytop Village, Inc. (Daytop), under which OASAS paid … and Substance Abuse Services: Chemical Dependency Program Payments to Selected Contractors in New York City …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/contract-daytop-village-inc-followVillage of Sidney – Financial Activities (2023M-14)
… were overstated by $288,510 and liabilities by $434,929 in fiscal year 2021-22. Two capital project funds and three …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14Town of New Albion – Town Supervisor's Financial Duties (2023M-46)
… on behalf of the Supervisor and performed the Supervisor’s payroll duties with limited oversight . The bookkeeper …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… a written agreement with a detailed list and explanation of services and responsibilities. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7Lansing Central School District – Procurement (2021M-213)
… may have saved at least $3,700 on fuel costs by using a State contract. Key Recommendations Update the procurement … Periodically compare prices for goods and services to State contracts and contracts bid by other governments. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213Pride 2022
… As Trustee of one of the nation’s largest public pension funds, Comptroller DiNapoli seeks disclosure of corporate …
https://www.osc.ny.gov/pride-2022