Search

Peekskill City School District - Network User Accounts (2021M-195)

… manage and monitor network user accounts. In addition to sensitive information technology (IT) control weaknesses which we communicated confidentially to officials, we found District officials should have: … disabled. Provide periodic IT security awareness training to all users who use IT resources. District officials agreed …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/peekskill-city-school-district-network-user-accounts-2021m-195

Naples Central School District – Network Access Controls (2020M-82)

… District officials did not ensure that the District’s network access controls were secure. Officials did not … use their own network user accounts to access the District’s network. District officials agreed with our recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/naples-central-school-district-network-access-controls-2020m-82

Operational Advisory No. 24

… End 2025-26 the Office of the State Comptroller (OSC) has updated the Guide to Financial Operations Chapter XV – End … of Year should be read in its ENTIRETY, since it contains updated and/or new information on topics such as payroll, …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/24-fiscal-year-end-2025-26-important-dates

Town of Eagle – Wind Power Revenues (2014M-125)

… The purpose of our audit was to examine the Town’s use of and long-term plan for wind power revenues for the period … Background The Town of Eagle is located in Wyoming County and has approximately 1,200 residents. The Town Board (Board) … body, which comprises the Town Supervisor (Supervisor) and four council members. The Town’s general fund and highway …

https://www.osc.ny.gov/local-government/audits/town/2014/08/15/town-eagle-wind-power-revenues-2014m-125

Town of Brandon - Financial Condition (2019M-239)

… fund balance declining from $58,241 on January 1, 2017 to $5,714 as of December 31, 2019. The highway fund’s … in operating deficits. The Board does not have a policy to maintain a reasonable level of fund balance. The Board has … appropriations and appropriating unavailable fund balance to finance operations. Develop and adopt a fund balance …

https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239

Kent Fire District No. 1 - Financial Operations (2019M-37)

… budgeted. The Board was unable to provide documentation of four required permissive referendums and legal notices. … District officials disagreed with certain aspects of our findings and recommendations, but indicated they have initiated corrective action. Appendix B includes our comments on issues raised in the District’s response …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37

Town of Schroeppel - Financial Records and Reports (2019M-187)

… [read complete report - pdf] Audit Objective Determine whether the …

https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187

Village of Sackets Harbor – Budgeting and Financial Management (2020M-28)

… of fund balance during this period that was not needed to fund operations. The Board has not adopted a fund balance …

https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28

Town of Benson - Disbursements (2019M-54)

… Supervisor established adequate control procedures over check disbursements and bank account transfers. Key Findings … profile totaling $427,704. Town officials did not monitor check disbursements or bank account transfers. The Board … authorize all online bank account transfers. Monitor check disbursements and bank account transfers. Perform an …

https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54

Caledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)

… Purpose of Audit The purpose of our audit was to assess the Department Board of Directors’ oversight of the Department’s financial …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financial

West Seneca Fire District #6 – Financial Management (2013M-14)

… from the Town of West Seneca and the County of Erie in which it is located. The District is governed by an … managed. The District also failed to claim over $121,500 in grant money awarded to it by the Federal Emergency … properly monitored and that reimbursements are submitted in a timely manner. Contact FEMA to determine if the District …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14

Lakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)

… The Lakeville Volunteer Fire Department was established in 1921 and provides fire protection and rescue operations to … as contracted by the District. The Department is operated in accordance with its by-laws, and is governed by a … all the Department’s cash receipts and disbursements in the online computerized financial software and preparing …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-over

Operational Advisory No. 2

… be approved by the end of the Fiscal Year, will be deleted in accordance with the schedule provided in the Fiscal Year End guidance. For more information, see … lapsed, will be deleted according to the schedule provided in the Lapsing guidance. For more information see the GFO , …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/2-sfs-transaction-deadlines

Accidental Death Benefit – Article 14 Benefits

… 14 information for PFRS Tier 3 members Covers pension disability and death benefits …

https://www.osc.ny.gov/retirement/publications/1644/accidental-death-benefit

Contract Advisory No. 16

… OC number used to obtain OSC approval should be entered in the contract number field on the AC 3272-S Form B in addition to the centralized contract number. It is … including emailing and mailing information, can be found in the GFO section referenced below. [email protected] …

https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/16-state-consultant-services-contractors-annual-employment-reports-due-may-15th

CUNY Bulletin No. CU-568

… of New York amends the Retirement and Social Security Law in relation to the definition of wages earned from multiple … will be effective January 1st of each year starting in 2017. Effective Date(s) Institution Paychecks dated … OSC Actions OSC will update the Retirement Plans Table in PayServ to reflect the $15,721 pensionable overtime …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-568-2017-tier-6-ot-limit-and-plan-year-changes-nyc-retirement

Divorce – State University Police Plan

… If you divorce, your retirement benefits could be affected in any of the following ways: Your ex-spouse may be entitled … that provides a continuing benefit to your ex-spouse in the event of your death; and Your ex-spouse may be … adjustment. Any division of your benefits must be stated in the form of a Domestic Relations Order (DRO) — a legal …

https://www.osc.ny.gov/retirement/publications/1823/divorce

State Agencies Bulletin No. 1480

… blackout period ends. AC-230s to reverse the overpayment in PayServ will continue to be received and audited by OSC. … AC-230s will not be processed to reverse the paycheck in PayServ until the corresponding direct deposit reversal … out period, ensure the employee’s Direct Deposit Table in PayServ is updated immediately. Questions Questions …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1480-direct-deposit-returns-and-reversals-during-statewide-financial-system