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Pelham Union Free School District – Information Technology (2021M-134)
… user accounts. Three generic accounts were not needed for District operations. Four user accounts had unnecessary … services. Key Recommendations Develop written procedures for managing network and financial application user account …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134Town of Throop – Highway Department (2021M-115)
… Determine whether the Town of Throop (Town) Board (Board) and the Highway Superintendent (Superintendent) provided … financial activities. Key Findings The Board and Superintendent did not provide adequate oversight of the Department’s financial activities. The Board and Superintendent did not: Prior to 2021, agree, in …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Chappaqua Central School District - Fixed Assets (2022M-186)
… procedures. 25 disposed assets that we examined were not removed from the District’s original asset list. Also, officials … assets are tagged. Ensure that all disposed assets are removed from the District’s new asset list. Update the fixed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Red Hook Central School District – Inventories (2023M-133)
… and E-Z Pass tags, these assets could have been misused, lost and/or stolen. We found that officials did not: …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133City of Rensselaer – Accounting Records and Reports (2023M-26)
… report – pdf] Audit Objective Determine whether City of Rensselaer (City) officials maintained complete, accurate … Determine whether the City of Rensselaer City officials maintained complete accurate and …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… has an increased risk that it could suffer a serious interruption to operations since the District’s ability to … or disaster will affect the timely processing of its business functions. Key Recommendations Develop written …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andCity of Amsterdam – Treasurer’s Office Collections (2022M-203)
… Objective Determine whether the City of Amsterdam (City) Controller (Controller) effectively managed the Treasurer’s office cash … accounts receivable were reconciled. Key Findings The Controller did not effectively manage the Treasurer’s office …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… 5,600 residents. The Town Board comprises the Town Supervisor and four Council members. The Town’s budgeted … real property taxes for fire protection. Key Findings The Supervisor does not maintain timely or accurate accounting … accounting records do not support the AUDs filed by the Supervisor for 2010 and 2011. Because the majority of the …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Town of Palermo – Procurement and Fuel Inventory (2020M-100)
… gallons of fuel on hand to records showing the beginning inventory and gallons delivered, dispensed and on hand. Town …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Border City Fire District – Board Oversight (2024M-137)
… report – pdf] Audit Objective Determine whether the Border City Fire District (District) Board of Fire Commissioners … Chief (Chief), who was also a Director of the Border City Hose Company (Company), entered into an unauthorized … Determine whether the Border City Fire District District Board of Fire Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137Essex Fire District No. 2 – Cash Disbursements (2015M-167)
… January 1, 2014 through April 30, 2015. Background The Essex Fire District No. 2 is a district corporation of the State, separate and distinct from the Town of Essex in Essex County. The District is governed by an elected … Essex Fire District No 2 Cash Disbursements 2015M167 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Clyde Fire Company – Controls Over Financial Activity (2015M-072)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the Company’s financial … President did not appoint a three-member audit committee to review the Treasurer’s work during the audit period. The … Ensure that the President appoints three individuals to the audit committee to review and approve bills prior to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072Life Changes: Why Should I Designate a Beneficiary?
… Comptroller Thomas P. DiNapoli When you became a member of the New York State and Local Retirement System (NYSLRS), … is the person who receives your death benefit. If you name more than one primary beneficiary, each will share the … or contingent beneficiary. Include the organization’s full name and address. (Return to Top) Guidelines to Keep …
https://www.osc.ny.gov/retirement/publications/life-changes-why-should-i-designate-beneficiaryX.4.A Identifying Information – X. Guide to Vendor/Customer Management
… Veterans, Gold Star Parent, Master Teacher, receivers of loan forgiveness monies, receivers of settlements or awards) … (e.g., Refund, Debt Service, Cash Advance, Payroll, Land Claims) Yes Vendors already in the vendor file in April … government program associated with the certification. (See chart below for current certifications.) Current …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4a-identifying-informationState Agencies Bulletin No. 1366
… instructions for using new action/reason codes to report workers’ compensation transactions for employees on workers’ compensation Leave. Affected Employees All employees on an approved paid workers’ compensation leave effective on or after the … instructions for using new actionreason codes to report workers compensation transactions for employees on workers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1366-new-payserv-actionreason-codes-and-procedures-reporting-workersMilitary Service Credit
… from a participating employer and are otherwise eligible to receive military service credit under Section 242 or 243. … (Return to Top) Federal Legislation Members may be able to receive credit for military service based on federal … 90 days from the date of discharge. (Return to Top) How to Apply Regardless of what section of the law applies to …
https://www.osc.ny.gov/retirement/members/military-service-creditComptroller DiNapoli, U.S. Attorney Hartunian & New York A.G. Schneiderman Announce Guilty Pleas on State and Federal Charges By Former Assemblymember William Scarborough
… and Andrew W. Vale, Special Agent in Charge of the Albany Division of the Federal Bureau of Investigation, today … to plead guilty to state charges at 12:30 p.m. in Albany County Court. Appearing in federal court before Senior … sentenced on Monday, September 14, 2015, at 11:30 a.m., in Albany, New York. He faces up to 20 years in prison on the …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-us-attorney-hartunian-new-york-ag-schneiderman-announce-guilty-pleas-state-andComptroller DiNapoli and A.G. Schneiderman Announce Indictment of NYC Councilman Ruben Wills In Public Corruption Scheme
… the indictment of New York City Council Member Ruben Wills for allegedly pocketing both public campaign funds and charitable grant money for personal benefit. Mr. Wills and a member of his family … funds intended to help people were allegedly used instead for shopping trips to high-end stores. Charges such as these …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-and-ag-schneiderman-announce-indictment-nyc-councilman-ruben-wills-publicState Agencies Bulletin No. 868
… To provide agencies with content information for the 2008 Form W-2 Background According to IRS Publication 15, Circular E for 2008, and the Instructions for Form W-2, employers are required to furnish each employee with a Form W-2 Wage and Tax Statement by February 2, 2009. As the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/868-form-w-2-calendar-year-2008Partial Lump Sum (PLS) Payment at Retirement — For Eligible NYSLRS Members
… Lump Sum (PLS) distribution is a single payment equal to a percentage of the value of your pension benefit at … to Top) How Much Will I Receive? A PLS payment is a percentage of the value of your retirement benefit at the … you’ve been eligible to retire PLS payment options, as a percentage of your retirement benefit 1 5% 2 5 or 10% 3 5, 10 …
https://www.osc.ny.gov/retirement/members/partial-lump-sum-payment