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State Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits were issued. … and Wayne County) District officials did not ensure that the district’s network access controls were secure. Officials … officials. Protecting IT assets becomes more critical as the district moves to increased reliance on a remote learning …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases School District Audits
… following school district audits were issued. Briarcliff Manor Union Free School District (Westchester County) …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditsSpecial Accidental Death Benefit – New Career Plan
… If you die under circumstances that permit payment of the accidental death benefit, a special accidental death … of 23. The Benefit The special accidental death benefit is a pension equal to your salary reduced by: The accidental … reductions; and The Social Security benefit payable. For payments made before January 1, 2001, the salary used to …
https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefitState Comptroller DiNapoli Statement on Passage of Final State Budget
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-statement-passage-final-state-budgetOpinion 96-19
… -- Powers and Duties (joint purchase with town of real property and construction of building for use as town … to the individual undertaking and financing of such a project. You inquire whether, pursuant to article 5-G of the … or to provide by itself any facility, service, activity, project or undertaking or the financing thereof is, by any …
https://www.osc.ny.gov/legal-opinions/opinion-96-19DiNapoli: Springport Town Clerk Faces Criminal Charges
… Springport Town Clerk Deborah Waldron was arrested today for allegedly trespassing on a town computer to boost … Springport Town Clerk Deborah Waldron was arrested today for allegedly trespassing on a town computer to boost …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-springport-town-clerk-faces-criminal-chargesTioga County – Social Service Contracts (2023M-162)
… and firsthand observation of services, they could improve contract monitoring. Three of the 10 contracts we reviewed totaling $344,210 did not meet contract terms. Officials were either unaware that the … termination as follows: One agency provided monthly service records that indicated 51 percent of program …
https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162City of Amsterdam – Recreation Department (2023M-29)
… until it was brought to the Director’s home, over the weekend, before being deposited. $895 in cash was remitted …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29Rapids Fire Company – Credit Cards (2023M-86)
… whether the Rapids Volunteer Fire Company (Company) credit card purchases were made by authorized users, supported and … though the Company is tax-exempt. We could not locate a virtual reality headset ($299) to confirm it was in the … and conduct a thorough review of the purchases prior to payment. Officials agreed with our recommendations and have …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86School Districts’ Energy Performance Contracts (2015-MR-1)
… June 1, 2005 through November 10, 2014. Background An EPC is an agreement with an energy service company (ESCO) for energy services in which energy services are installed, maintained or managed to improve the energy … procedures to ensure the actual cost savings are verified. If the cost savings are not achieved, officials should seek …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1DiNapoli: School District Tax Levy Cap Below 2 Percent for Second Straight Year
… Property tax levy growth for school districts will be capped at 1.23 percent, down … a levy growth rate of 1.23 percent and below 2 percent for the second year in a row, means they must examine their … The 1.23 percent cap affects the tax cap calculations for 676 school districts and 10 cities with fiscal years …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-school-district-tax-levy-cap-below-2-percent-second-straight-yearAutomated Phone Service
… Below is a list of the phone menu options available to NYSLRS retirees. Many of the … correspond to the numbers you will need to press on your phone for information. In most cases, if you are a retiree or … and general retirement information quickly and easily by phone with the NYSLRS automated phone service …
https://www.osc.ny.gov/retirement/retirees/automated-phone-servicePutnam County - Department of Consumer Affairs - Misappropriation of Cash Receipts (2014M-310)
… is responsible for the registration and licensing of plumbing, electrical and home improvement contractors and for …
https://www.osc.ny.gov/local-government/audits/county/2016/05/06/putnam-county-department-consumer-affairs-misappropriation-cash-receipts-2014m-310Withdrawing Your Contributions and/or Your Membership – State Police Plan
… contributions) may withdraw them, plus interest, at any time before retirement, regardless of whether they are working. Withdrawing voluntary contributions does not terminate PFRS membership. To withdraw voluntary … review the application carefully before submitting, and speak to a tax advisor if you have questions. 1 Updated …
https://www.osc.ny.gov/retirement/publications/1518/withdrawing-your-contributions-andor-your-membershipVillage of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… - pdf ] Audit Objective Determine whether the Village of Canton (Village) Clerk-Treasurer maintained complete, … Determine whether the Village of Canton Village ClerkTreasurer maintained complete accurate …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) control … of these accounts (37 percent) have not been used in more than five years, with the oldest being last used more … user accounts and disable user accounts when access is no longer needed. District officials disagreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountJericho Union Free School District – Acceptable Use Policy (2022M-194)
… or contain code to compromise a user’s computer or prompt the user to perform activities that may result in malware … we found: All nine business office employees, including the Assistant Superintendent for Business Affairs (ASB), were … use. District officials did not periodically review web histories to determine whether any employee’s web …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… or sign the 155 checks. Properly sign checks; instead, a rubber signature stamp was used, which is not permitted. …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41Wayne County Court and Trust Funds (2022-C&T-1)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2018 through October 31, 2021. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1City of Newburgh – Budget Review (B6-15-24)
… minimal amounts for contingencies, which provided the City with minimal flexibility to address revenue shortfalls or … contracts are settled. The City’s proposed budget complies with the tax levy limit. Key Recommendations Adjust the …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24