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Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… Purpose of Audit The purpose of our audit was to determine if controls over the District’s cash receipts … comply with the District’s written regulations relating to cash receipts and nonpayroll disbursements procedures. The Business Manager has the ability to control all phases of nonpayroll transactions. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Applying for Previous or Military Service Credit – Career Plan
… To receive credit for any type of previous or military service, send a written request (which must be …
https://www.osc.ny.gov/retirement/publications/1642/applying-previous-or-military-service-creditCost-of-Living Adjustment – Career Plan
… annual rate of inflation, but never less than 1 percent or more than 3 percent of your benefit. The adjustment … percentage is applied only to the first $18,000 of your Single Life Allowance, even if you selected a different … cost-of-living-adjustments (COLAs) when you are: Age 62 or older and retired for five or more years; Age 55 or older …
https://www.osc.ny.gov/retirement/publications/1642/cost-living-adjustmentCost-of-Living Adjustment – New Career Plan
… annual rate of inflation, but never less than 1 percent or more than 3 percent of your benefit. The adjustment … percentage is applied only to the first $18,000 of your Single Life Allowance, even if you selected a different … cost-of-living adjustments (COLAs) when you are: Age 62 or older and retired for five or more years; Age 55 or older …
https://www.osc.ny.gov/retirement/publications/1515/cost-living-adjustmentApplying for Previous or Military Service Credit – New Career Plan
… To receive credit for any type of previous or military service, send a written request (which must be …
https://www.osc.ny.gov/retirement/publications/1515/applying-previous-or-military-service-creditAccounts Payable Advisory No. 21
… Guidance: This advisory is to inform Business Units of new guidelines for referencing a Master Contract ID on a …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/21-master-contractsTown of Chemung – Conflict of Interest (2022M-176)
… Town of Chemung (Town) officials had prohibited interests in Town contracts. Key Findings Two Board members are the … auto service corporations which provided automotive work to the Town, totaling $5,931, during our audit period. In … service corporations, the Board members were deemed to have an interest in each of the contracts. As no statutory …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176State Comptroller DiNapoli Statement on Signing of New Legislative Package on Gun Control
… gun control: "Gun violence in our nation has gotten worse and hurts too many families. From a grocery store in Buffalo to an elementary school in Uvalde, Texas, this scourge knows no geographic … to guns. The Governor and lawmakers should be commended for responding so quickly after the horrific massacre at Tops …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-signing-new-legislative-package-gun-controlTown of Pulteney – Information Technology (2021M-28)
… Enter into an SLA with the IT service providers for all services to be provided. Town officials agreed with …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28Newfane Central School District – Financial Management (2020M-88)
… can better manage fund balance and reserves. The practice of annually appropriating fund balance that is not needed to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88City of Middletown - Information Technology (2018M-235)
… corrective action. Appendix B includes our comments on issues raised in the City’s response letter. … Determine …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Oysterponds Union Free School District - Financial Management (2019M-217)
… revenues, expenditures and unassigned fund balance based on historical data and known trends. Discontinue the practice …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… Key Findings Student treasurers and advisors failed to maintain pre-numbered tickets and receipts, statement of … resulting in inaccurate cash balances being reported to clubs and to the Board. Key Recommendations Ensure pre-numbered …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mTown of Alexandria - Redwood Water and Sewer District Charges (2019M-90)
… a clear, consistent and equitable basis for billing property owners. In addition, certain charges stipulated in … water and sewer ordinances did not conform to applicable State law. We reviewed water and sewer billings totaling $82,649 for 70 property owners and identified about $10,339 in charges that …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90Amityville Union Free School District – Payroll (2016M-155)
… period July 1, 2014 through June 30, 2015. Background The Amityville Union Free School District is located in the Town … clerk’s duties or implement compensating controls. … Amityville Union Free School District Payroll 2016M155 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155Village of Medina – Ambulance Service Billings (2014M-326)
… records to ensure that the correct rates are charged based on service provided. … Village of Medina Ambulance Service …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-326East Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… user accounts and disable user accounts when access is no longer needed. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkLivonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… appropriations to accumulate more than $1.1 million in fund balance to purchase a fire truck costing more than …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97Arlington Central School District – Network User Accounts (2021M-110)
… were adequately configured and secured. In addition to sensitive information technology (IT) control weaknesses which we communicated confidentially to officials, we found District officials should have: … account and one account the IT Director could not identify to whom it belonged. These accounts have been unnecessarily …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110Town of Orange – Former Highway Superintendent’s Records (2019M-30)
… The former Superintendent submitted five inaccurate claims to the New York State Consolidated Local Street and Highway … in the Town receiving $86,000 more than it was entitled to. Based upon our audit and investigation, the former … records. In December 2020, the Superintendent pled guilty to Attempted Obstruction of Governmental Administration and …
https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30