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Honeoye Central School District - Information Technology (2019M-9)
… not provide IT security awareness training for employees. In addition, sensitive IT control weaknesses were … action. Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9Suffern Central School District - Financial Condition (2019M-145)
… if they are necessary and reduce unneeded reserve funds in accordance with statutes. Approve a comprehensive … Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Green Island Union Free School District - Separation Payments (2019M-55)
… supported by employee contracts. Key Findings The former Business Manager’s separation payment was inadequately … supported, and he was overpaid by $16,700. The District paid the former Business Manager’s separation payment totaling $84,063 over a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55Restrictions – State Police Plan
… calculation is limited to 15 percent of earnings. Certain public safety overtime: Your employer reports pensionable … to NYSLRS. Generally, earnings for overtime worked for a private employer is not public service and cannot be included … directed and paid for by your employer and reimbursed by a private entity. …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/restrictionsRestrictions – Special 20- and 25-Year Plans
… calculation is limited to 15 percent of earnings. Certain public safety overtime: Your employer reports pensionable … to NYSLRS. Generally, earnings for overtime worked for a private employer is not public service and cannot be included … directed and paid for by your employer and reimbursed by a private entity. …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/restrictionsWalton Central School District - Fund Balance (2019M-209)
… whether the Board and District officials properly managed fund balance. Key Findings The Board appropriated over $1.9 million in fund balance from 2016-17 through 2018-19 and only used approximately $282,000. As of June 30, 2019, surplus fund balance totaled over $1.4 million, exceeding the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209Edmeston Central School District - Fund Balance (2020M-1)
… Key Findings The Board appropriated approximately $929,100 in fund balance from 2016-17 through 2018-19 and did not use … to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1Medina Central School District - Capital Projects (2019M-163)
… approve change orders. Include all itemized Project costs in monthly financial reports to the Board. District officials … action. Appendix B includes our comments on issues raised in the District’s response. … Determine whether the Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-capital-projects-2019m-163State Agencies Bulletin No. 1950
… NYCERS, PFRS, NYSTRS, or ERS are affected. Background In accordance with Senate Resolution No. 958 of Bill No. … reach the $250,000 limit. Contributions will resume in the first paycheck of the following plan year. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1950-maximum-salary-limit-tier-6-members-following-retirement-systemsIX.8 Federal Grant Refunds – IX. Federal Grants
… the State's Treasury pursuant to §121 of the State Finance Law. Such amounts are to be credited to the fund from which … made. Applying the refund reduces the expenditure balance on the appropriation/segregation and federal grant award, as … cognizant agency without first recording the refund in the SFS as described in these procedures. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8-federal-grant-refundsTown of Jefferson – Selected Financial Operations (2014M-332)
… July 15, 2014. Background The Town of Jefferson is located in Schoharie County and had a population as of the 2010 … the new Supervisor therefore hired a bookkeeping company in February 2014 to maintain the Town’s financial records. …
https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332Village of Suffern – Budget Review (B24-6-3)
… fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. … of The Village of Sufferns Village tentative budget for the 202425 fiscal year …
https://www.osc.ny.gov/local-government/audits/village/2024/04/12/village-suffern-budget-review-b24-6-3Village of Lindenhurst – Claims Processing (2016M-345)
… was to examine the Village’s claims processing procedures for the period March 1, 2015 through May 31, 2016. Background … Key Recommendations Ensure that the entire Board conducts a thorough and deliberate audit of all Village claims or formally appoint a claims auditor or a committee to fulfill the claims audit …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-lindenhurst-claims-processing-2016m-345Mount Morris Central School District – Online Banking (2022M-99)
… Central School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we found online banking transactions were appropriate, District officials did not secure access to online banking. In addition to sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/04/mount-morris-central-school-district-online-banking-2022m-99Your Membership Tier – Special 20- and 25-Year Plans
… When you join PFRS, you are assigned a tier based on your date of membership. You are in: If you joined: Tier 1 Before July 31, 1973 Tier 2 July 31, 1973, through …
https://www.osc.ny.gov/retirement/publications/1517/your-membership-tierState Comptroller DiNapoli Statement on the Governor's 2025 Executive Budget
… New York State Comptroller Thomas P. DiNapoli released the … needs to be prepared to assess any actions taken by the new administration in Washington and how they could affect …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-executive-budgetCity of Cohoes – Physical Accessibility to Programs and Services (S9-24-26)
… the Cohoes Public Library (Library), such as access aisles in accessible parking spaces. Three components at the Police … physical accessibility for the 49 components identified in this report. City officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/city/2025/02/14/city-cohoes-physical-accessibility-programs-and-services-s9-24-26Health Department Needs to Step-Up Oversight of Lead Poisoning Prevention Program
… Health (DOH) needs to improve its monitoring of New York’s Lead Poisoning Prevention Program on the local level to … “Lead poisoning poses a major health risk to children and can cause anemia, hearing loss, lower IQs or even death,” …
https://www.osc.ny.gov/press/releases/2019/08/health-department-needs-step-oversight-lead-poisoning-prevention-programDiNapoli: More Security Needed for Hazardous Materials at SUNY University Centers
… the employees who were issued keys or employees who are in possession of particular keys, leaving the school … Provide guidance and support to campus officials in designing and implementing a system of internal controls … the largest student and faculty population of any campus in the state, officials there were not open and responsive to …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-more-security-needed-hazardous-materials-suny-university-centersThe Survivor’s Benefit Program for Retired NYS Employees
… The Survivor’s Benefit Program is a financial protection plan that provides a minimum death benefit to the survivors of New York State retired employees. Your beneficiary may receive a …
https://www.osc.ny.gov/retirement/publications/survivors-benefit-program-retired-nys-employees