Search
Roosevelt Union Free School District - Information Technology (2019M-193)
Determine whether District officials established adequate controls to help prevent and properly respond to a malicious attack
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193Overview – State Police Plan
… in your career. Your FAE can include, but is not limited to, the payments listed below. Payments must be earned in the …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/overviewAccounts Payable Advisory No. 13
… process provides important controls including: Prevention of duplicate payments and overpayments; Validation that goods …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/13-voucher-matching-process-required-sfsWindsor Central School District – Cafeteria Operations (2016M-130)
… to examine District officials’ management of the school lunch fund for the period July 1, 2014 through February 23, … Background The Windsor Central School District is located in the Towns of Colesville, Kirkwood, Sanford and Windsor in Broome County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/windsor-central-school-district-cafeteria-operations-2016m-130State Agencies Bulletin No. 2090
… earnings limit for Tier 6 ERS members for calendar year 2023 is $19,729.00. Affected Employees Tier 6 members of ERS … Effective in Administration paychecks dated January 4, 2023 and Institution paychecks dated January 12, 2023. OSC Actions OSC will update PayServ to reflect the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2090-tier-6-pensionable-overtime-ot-earnings-limit-calendar-year-20232022 Financial Condition Report – 2022 Financial Condition Report
… responded to the challenges of the COVID-19 pandemic and accompanying volatility in the State’s finances, New York … on stable ground. Historic federal financial assistance and improved tax revenues transformed an anticipated budget … better understand the impacts of the COVID-19 pandemic and the State and federal policy responses, the ongoing risks …
https://www.osc.ny.gov/reports/finance/2022-fcrLackawanna City School District - Contractual Services (2019M-23)
… provided. Perform a deliberate and thorough review of invoices to ensure claims for payment are in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-contractual-services-2019m-23Cost-Saving Ideas: Capital Planning for Local Governments and School Districts
… within your budget. By developing a structured approach for assessing and funding capital assets, you can help avoid … versus acquiring new assets; Develop a structured approach for making decisions to fund capital assets; Identify which … think about these questions: Who will be responsible for overseeing the plan's development and implementation? How …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-planning-local-governments-and-school-districtsComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Berne , Town of Broadalbin , Lakeview Public Library , Village of North … P DiNapoli today announced his office completed audits of the Town of Berne Town of Broadalbin Lakeview Public Library Village …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-0Opinion 2001-10
… or verification of claims) TOWN LAW §118: Vendors are not required to submit certified or verified claims to a town unless so required by town board resolution. You ask whether a town must require vendors to certify claims … see also, e.g., 1995 Opns St Comp No. 95-23, p 46). In so doing, the town board or town comptroller may require any …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10Romulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… District officials applied for all entitled State transportation aid for new bus purchases. Key Findings The … service payments. District officials did not apply for transportation aid in a timely manner. As a result, the … statutory requirements. Implement procedures to ensure transportation aid is applied for in a timely manner. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateNewburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
… Key Findings Appropriations were overestimated resulting in an operating surplus of $18.8 million in 2015-16. Reserves were not used as intended and were … monitor the electronic devices inventory resulting in items not being recorded. In addition, sensitive IT …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-andState Comptroller DiNapoli Releases Municipal Audits
… to collect water and sewer payments, but there is only one cash drawer, which limits the ability to identify …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… following local government audits has been issued. Town of Decatur – Town Clerk (Otsego County) Auditors determined … the board did not conduct or cause an annual audit of the clerk’s records and reports. Town of Decatur – Disbursement Oversight and Accounting Records …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-0City of Yonkers – Budget Review (B18-6-6)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and … a plan to maintain fund balance at a reasonable level. Review the revenue estimates for metered water sales and … City of Yonkers Budget Review B1866 …
https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6Opinion 88-3
… no longer represent those views if, among other things, there have been subsequent court cases or statutory … bear on the issues discussed in the opinion. FINES AND PENALTIES -- Distribution by State Comptroller (fines for … §52(2): Fines imposed under the Workers' Compensation Law are paid into the Uninsured Employers' Fund. You ask that we …
https://www.osc.ny.gov/legal-opinions/opinion-88-3Performance Incentive Program
… by far, even though it already compensates its executive team at levels that often exceed those of its peers. Based on …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/performance-incentive-programNew NY Broadband Program
… within that block has broadband availability. (The FCC only requires the minimum download speed of 25 Mbps to …
https://www.osc.ny.gov/state-agencies/audits/2022/07/01/new-ny-broadband-programAlbany Community Charter School – Financial Operations (2013M-185)
… related financial terms for the building space needed for school operations and the effectiveness of the School’s compact contract with the Foundation for the period July 1, 2011, to February 28, 2013. Background The School is located in the City of Albany. The School is …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/albany-community-charter-school-financial-operations-2013m-185Overtime Compensation – Legacy Reporting
… the annual limits below is not included in the definition of earnings, and we cannot use it in a final average earnings … any overtime amounts beyond the limit. At the beginning of each calendar year, resume reporting overtime and … Tier 5 PFRS Members: The overtime limit is 15 percent of a member’s pensionable, non-overtime earnings (regular …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overtime-compensation