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Village of Mayville – Online Banking (2020M-150)
… ensured online banking transactions were appropriate and secure. Key Findings Online banking transactions we reviewed were appropriate, properly supported and authorized, however the Board needs to ensure … banking policy or implement adequate procedures to monitor and control online banking transactions. A dedicated computer …
https://www.osc.ny.gov/local-government/audits/village/2021/03/05/village-mayville-online-banking-2020m-150Lyncourt Union Free School District – Information Technology (2020M-121)
… in operations. District officials should have: Disabled 17 of the 113 network user accounts we examined. The 17 user … former employee accounts. Revoked permissions for eight of the 12 network user accounts with administrative …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121Rivendell School – Compliance With the Reimbursable Cost Manual
… question did not work sufficient hours to earn extra pay, or the hours worked did not pertain to the SEIT Program. …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/rivendell-school-compliance-reimbursable-cost-manualOpinion 2002-3
… Districts (expansion of activities to include maintenance and operation of recreational facilities) LOCAL LAWS -- … of a public dock district to include maintenance and operation of recreational facilities such as a playground and swimming pool. You ask whether a town board may expand …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3Opinion 2003-7
… or recreational facilities to meet the needs generated by new subdivisions (see, e.g., 1991 Opns St Comp No. 91-36, p …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7State Agencies Bulletin No. 955
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase pursuant to Article 4 of the … 1000 in Bargaining Units 02, 03, 04, 41, 42, 47, 79, 87 and 97 Effective Date(s) Administration paychecks dated … increase the biweekly deduction for Dues (Code 201) and Agency Shop Fee (Code 212) based on the annual salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/955-civil-service-employees-association-csea-dues-and-agency-shop-feeState Agencies Bulletin No. 954
… inform agencies of the new Additional Pay Earnings codes and to provide instructions to pay the Mentoring Premium. … Employees PEF represented employees in Agencies 11260 and 11270 who take part as mentors in the Mentoring Program … of Understanding between the NYS Education Department and PEF, certain PEF represented employees of the Schools for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/954-mentoring-premium-nys-schools-deaf-and-blindState Agencies Bulletin No. 943
… and Clothing Allowances dated 12/3/09 (Institution) or 12/9/09 (Administration) Background Pursuant to Chapter … bargaining unit and have a status of Active, Paid Leave or Leave of Absence with a reason of Military Stipend on the … leave. Eligible employees on Military Stipend Leave (paid or unpaid) on the eligibility date are entitled to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/943-2009-uniform-allowance-and-uniform-clothing-allowance-security-employeesSelected Aspects of Discretionary Spending
… discretionary spending complied with its guidelines and expenses were reasonable, adequately supported, and properly approved. Our audit covers from April 1, 2010 … State of New York (RIOC) is a public benefit corporation and a political subdivision of the State of New York. RIOC …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-3Opinion 2006-9
… to a county) TOWN LAW §198(12): The transfer of property and facilities of a town sewer district to a county on behalf … issued to finance the cost of the town district property and facilities, is subject to referendum. You state that the … constitute a “sale” for purposes of Town Law §198(12) and, therefore, be subject to the referendum requirements of …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9New York State Business Owners
… … An interactive chart showing New York State business owner information like education income …
https://www.osc.ny.gov/dashboards/business-ownersInlet Common School District – Claims Processing (2023M-180)
… and District officials did not provide effective oversight of claim processing and payment. Board members did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/inlet-common-school-district-claims-processing-2023m-180State Agencies Bulletin No. 2249
… is to notify agencies of an automatic dues increase and a one-time retroactive dues adjustment. Affected … Affected employees are members of NYSCOPBA, Inc. and are currently in, or were previously in, Bargaining Units (BU) 01 and 21 at any time since April 1, 2023, with union dues …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2249-new-york-state-correctional-officers-and-police-benevolent-associationComptroller Authority to Audit Local Development Corporations (LDCs)
… certain organizations controlled by municipal corporations and certain other government entities. Memo Bill Text Status … certain organizations controlled by municipal corporations and certain other government entities …
https://www.osc.ny.gov/legislation/comptroller-authority-audit-local-development-corporations-ldcs-0State Agencies Bulletin No. 1334
… Finance . Agency Actions Notify affected employees of the increase in the Yonkers withholding rate. Questions Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1334-yonkers-withholding-tax-changeState Agencies Bulletin No. 914
… specified that income paid as a military stipend is exempt from Social Security and Medicare taxes and must be reported …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/914-change-taxation-military-stipendsCaledonia-Mumford Central School District – Financial Management (2024M-101)
… School District (District) Board of Education (Board) and District officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage fund balance, the difference between revenues and expenditures accumulated over time. As a result, the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Lyme Central School District – Financial Management (2024M-87)
… School District (District) Board of Education (Board) and District officials properly managed fund balance. Key Findings The Board and District officials did not properly manage the District’s … they levied more taxes than needed to fund operations and were not transparent with taxpayers. The Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87Town of Butler – Financial Management (2024M-119)
… balance in the townwide and TOV funds. As of December 31, 2023, the funds had a combined total of $1.5 million, … for the town-wide and TOV funds from 2021 through 2023. Furthermore, the Board did not adopt a comprehensive … not recorded in the accounting records or reported on the 2023 Annual Financial Report (AFR), required to be filed with …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Locust Valley Central School District – Information Technology Equipment Management (2024M-134)
… School District (District) officials maintained a complete and accurate inventory of information technology (IT) … Key Findings District officials did not maintain complete and accurate IT inventory records. As a result, officials … all IT equipment is safeguarded, adequately accounted for and would be detected if lost, stolen or misused. The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipment