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St. Lawrence County Industrial Development Agency and Local Development Corporation – Disbursements (2021M-174)
… [ read complete report - pdf ] Audit Objective Determine whether the St. Lawrence … perform supervisory reviews of canceled check images and journal entries. Paid $300,000 during our audit period … Key Recommendations Review canceled check images and journal entries to provide additional oversight of the CFO’s …
https://www.osc.ny.gov/local-government/audits/county/2022/01/21/st-lawrence-county-industrial-development-agency-and-local-development-corporationEast Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… school district to educate 428 students who attend Grades 7 through 12. Budgeted expenditures for the 2013-14 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andTown of Vestal – Former Police Chief’s Separation Agreement (2023M-58)
… chief’s (former chief) separation agreement and related “severance” payments were supported and accurately paid. Key … We determined that Town officials accurately paid severance payments totaling $229,251 to the former chief … a severance payment within a separation agreement, which in turn helps promote transparency. Town officials agreed …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-vestal-former-police-chiefs-separation-agreement-2023m-58Auburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
… The Auburn Enlarged City School District is located in the City of Auburn and Towns of Aurelius, Fleming, Owasco and Sennett in Cayuga County. The District, which operates seven schools …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefitsBenefits
… while maintaining work-life balance. A Full-Range of Insurance Options Comprehensive health, dental and vision insurance packages (including prescription drug coverage) … eligible employees, who have other employer-sponsored group health insurance, to opt-out of their insurance …
https://www.osc.ny.gov/jobs/benefitsXVIII.1 Capital Projects – XVIII. Capital Projects
… agencies, and public authorities on an enterprise-wide initiative called the Project Costing Improvement Project (PCIP). PCIP is a Statewide initiative that requires State agencies and public …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xviii/xviii2-project-costing-changes-pcipConflicts of Interest of Municipal Officers and Employees
… government, is provided in poster format [pdf - 2019] . What is a conflict of interest? You may have heard of the … relationships with your municipality are prohibited. Who does the law apply to? If you are an officer or employee of a … an interest in a municipal contract does not necessarily mean that your interest is prohibited. In order for the …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesOpinion 91-17
… a physician or, in the case of a dental clinic or dental dispensary, of a dentist, for the prevention, diagnosis or …
https://www.osc.ny.gov/legal-opinions/opinion-91-17DiNapoli: Former Ulster County BOCES Criminal Justice Teacher Arrested for Defrauding the NYS Pension System Out of Over $157,000
… Ulster County District Attorney David J. Clegg and the New York State Police today announced the arrest of … Sciacca, a retired Westchester County Police Officer, for allegedly swindling the New York State and Local … type of act will not be tolerated. The State Police stands ready to assist in investigating and apprehending individuals …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-former-ulster-county-boces-criminal-justice-teacher-arrested-defrauding-nys-pension-systemState Agencies Bulletin No. 1867
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2020 CSEA … Employees in the following bargaining units who have opted to participate in the Over40 Comp Time II program are … Scientific & Technical Services BU05 Background Pursuant to a side letter contained in the 2016-2021 Agreements …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1867-2020-csea-and-pef-over40-comp-time-ii-cash-outState Agencies Bulletin No. 1951
… the Tax and Compliance mailbox. … State Agencies Bulletin No 1951 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1951-2021-csea-and-pef-over40-comp-time-ii-cash-outDiNapoli: Former Village of Chatham Clerk-Treasurer Arrested for Stealing Funds From the Village
… a joint investigation for unlawfully waiving her own health insurance premiums. This is the second arrest of a village … “Henry was entrusted to protect the village’s funds, instead she allegedly used that position for her …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-village-chatham-clerk-treasurer-arrested-stealing-funds-villageSecurity Self-Assessment – Information Technology Governance
… staff working on laptop computers, you may want to ask a follow-up question about the apparent omission from the … employed by the local government or school, you could ask appropriate follow-up questions. In addition, questions … the IT manager or IT vendor (if applicable) in person and ask follow-up questions or obtain additional information for …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessmentState Comptroller DiNapoli Releases Municipal & School Audits
… not complete the annual training. Burnt Hills – Ballston Lake Central School District – Employee Benefit Plan … were not needed or logged in to for at least six months. South Kortright Central School District – Claims Audit …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 89-32
… treasurer has a prohibited conflict of interest in a lease pursuant to which the county rents a gravel pit from a … the treasurer does not have a prohibited interest in the lease, the treasurer's interest must be disclosed. You ask … of interest by virtue of the county's renewal of a lease of a gravel pit from a corporation of which the …
https://www.osc.ny.gov/legal-opinions/opinion-89-32Monroe County – Golf Course Contract Management (2014M-111)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of … action to address audit deficiencies. The County did not enforce the contractual provision requiring daily … receipts and revenue records and require the operator to make daily deposits into a County-designated bank account. …
https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111Town of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… - pdf] Purpose of Audit The purpose of our audit was to evaluate the Town’s IT controls, financial condition and … 2017. Key Findings The Board has not adopted IT policies to sufficiently protect its IT assets and did not ensure the … the Town's procurement policy to provide guidance as to how competition should be solicited for professional …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137Vested Retirement Benefit – Career Plan
… … Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members covered by Article 11 Sections 375h and 375i Vested Retirement Benefit …
https://www.osc.ny.gov/retirement/publications/1642/vested-retirement-benefitCredit for Previous or Military Service – Police and Fire Plan
… You may be able to obtain credit for your previous public employment or military … Service is any period of time you received salary from a participating employer before that employer elected to …
https://www.osc.ny.gov/retirement/publications/1512/credit-previous-or-military-serviceVested Retirement Benefit – Non-Contributory Plan with Guaranteed Benefits
… provisions of the retirement plan that you were covered by in your last public employment determine the vested benefit. …
https://www.osc.ny.gov/retirement/publications/1513/vested-retirement-benefit