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City of Norwich – Information Technology (2012M-254)
… Key Findings The City’s servers are not placed in secure locations. System users were granted administrative …
https://www.osc.ny.gov/local-government/audits/city/2013/02/22/city-norwich-information-technology-2012m-254Honeoye 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. …
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)
… officials effectively managed the District’s general fund financial condition. Key Findings Over the last five years, … The District does not have a comprehensive multiyear financial plan. Key Recommendations Adopt budgets that … with statutes. Approve a comprehensive multiyear financial plan. District officials disagreed with certain …
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)
… District’s legal counsel and take appropriate action to recover funds. Discontinue paying separation payments prior … generally agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes …
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 overtime … earnings for overtime worked for a private employer is not public service and cannot be included in your pensionable …
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 overtime … earnings for overtime worked for a private employer is not public service and cannot be included in your pensionable …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/restrictionsWalton Central School District - Fund Balance (2019M-209)
… Key Findings The Board appropriated over $1.9 million in fund balance from 2016-17 through 2018-19 and only used … 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/2020/01/17/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)
… complete report - pdf] Audit Objective Determine whether the Board and District officials properly managed the 2016 capital project (Project). Key Findings The Board and District officials could have improved their … Determine whether the Board and District officials properly managed the 2016 …
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
… NYSTRS, or ERS are affected. Background In accordance with Senate Resolution No. 958 of Bill No. C00243, approved on 04/01/2019, which provides for …
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
… Amounts received by state agencies that represent a return of monies paid from state appropriated funds are to be immediately documented and transmitted to the State's … award amount. Under no circumstances should a state agency return such refunds directly to the U.S. Treasury or the …
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)
… by law. Key Recommendation Be mindful of the legal requirement to maintain the tax levy increase to no more than …
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)
… is located in the Town of Babylon, Suffolk County, and has approximately 27,000 residents. The Village is … Ensure that the entire Board conducts a thorough and deliberate audit of all Village claims or formally … claims auditor or a committee to fulfill the claims audit function. Ensure that each claim contains sufficient …
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)
… officials did not secure access to online banking. In addition to sensitive information technology (IT) control … Appendix B includes our comments on certain issues raised in the District’s response. …
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 June 30, 2009 Tier 3 July 1, … Special 20 and 25Year Plan information for PFRS Tier 2 3 Article 11 5 and 6 members under Sections 384 384d …
https://www.osc.ny.gov/retirement/publications/1517/your-membership-tierState Comptroller DiNapoli Statement on the Governor's 2025 Executive Budget
… finances and maintaining a commitment to increasing statutory reserves is necessary. “My office will release a more detailed analysis of the Executive Budget in …
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)
… accessible parking spaces. Three components at the Police Station, such as signs with raised lettering and Braille. …
https://www.osc.ny.gov/local-government/audits/city/2025/02/14/city-cohoes-physical-accessibility-programs-and-services-s9-24-26Town of Seneca Falls - Information Technology (2018M-218)
… backups. Provide users with security awareness training to help ensure their understanding in security measures to … the network. Town officials did not: Ensure user accounts for former personnel were disabled or removed in a timely manner. Sensitive IT control …
https://www.osc.ny.gov/local-government/audits/town/2019/03/29/town-seneca-falls-information-technology-2018m-218DiNapoli: More Security Needed for Hazardous Materials at SUNY University Centers
… University of New York’s (SUNY) flagship campuses, Buffalo and Stony Brook, did not properly monitor or restrict access … of hazardous materials could jeopardize the health and safety of students and campus communities. SUNY needs to do a better job to … University of New Yorks SUNY flagship campuses Buffalo and Stony Brook did not properly monitor or restrict access …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-more-security-needed-hazardous-materials-suny-university-centers