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Jericho Union Free School District – Acceptable Use Policy (2022M-194)
… may be malicious or contain code to compromise a user’s computer or prompt the user to perform activities that may result in malware infection or PPSI exposure. In addition to … office staff who utilize computers are adequately informed of the regulations. District officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… The Village of Riverside is located in Steuben County and has a population of approximately 500 residents. The … is the elected legislative body, which comprises the Mayor and four Trustees. The Village’s 2013-14 budget … The Board has not established written financial policies and procedures to safeguard assets, which allowed the …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Afton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… payment presented to it, through a resolution noted in the minutes, there is no process in place to verify that all …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialPort Jefferson Union Free School District – Information Technology (2014M-039)
… our audit was to evaluate the District’s IT infrastructure for the period July 1, 2012 through August 31, 2013. … is governed by an elected seven-member Board of Education. For the 2012-13 fiscal year, the District’s actual … The Board has not established a computer use policy for employees to define appropriate user behavior or …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mPoughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… Purpose of Audit The purpose of our audit was to examine internal controls over claims processing and purchasing for the period July 1, 2010, to March 31, 2012. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andVillage of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… April 30, 2012. Background The Village of Huntington Bay is located in the Town of Huntington, in Suffolk County … Village of Huntington Bay Compensation of Officials and Credit Cards 2012M198 …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198Town of Otto – Town Clerk and Tax Collector (2012M-214)
… Otto is a rural community located in Cattaraugus County, with a population of 800 residents. The Town Board consists … have not been refunded to the appropriate taxpayers or banks. The Board failed to provide oversight including … penalties on taxpayers making payment after the penalty free period. Ensure all duplicate payments are refunded to …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214Educators for Children, Youth and Families, Inc. – Use of Contract Funds (Follow-Up)
… been partially implemented. Key Recommen dation Officials at SED and OCFS are given 30 days after the issuance of the …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/educators-children-youth-and-families-inc-use-contract-funds-followOpinion 88-4
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … COUNTIES -- Powers and Duties (providing refreshments to trainees at foster parent training session) MUNICIPAL … by the certifying agency will be met." (18 NYCRR §443.3[i]). In addition, authorized agencies are required to seek to …
https://www.osc.ny.gov/legal-opinions/opinion-88-4NYSLRS Announces Employer Contribution Rates for SFY 2026-27
… in ERS and PFRS, and more than 300 different retirement plan combinations. In the SFY that ended March 31, 2025, NYSLRS paid out nearly $16.8 billion in benefits. … return assumption for public pension funds was 7% in July 2025, according to the National Association of State …
https://www.osc.ny.gov/press/releases/2025/09/nyslrs-announces-employer-contribution-rates-sfy-2026-27Opinion 95-5
… surplus surcharge funds for that purpose. March 1, 1995 Louis E. Wolfe, Esq., County Attorney County of Clinton 1 …
https://www.osc.ny.gov/legal-opinions/opinion-95-5State Contract and Payment Actions in September
… of Civil Service $3 million with OpAD Media Solutions LLC to provide media buying services for continuous recruitment … Consulting Group Inc. for management consulting services to support the New York State Commission on the Future of … State University of New York to establish the Innovation Hub to promote economic development in Western New York. $5 …
https://www.osc.ny.gov/press/releases/2024/10/state-contract-and-payment-actions-septemberVII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… Agencies receive revenue payments for a variety of reasons. The recording of a cash receipt is the recognition of moneys received from internal or external sources. Most … Agencies receive revenue for a variety of reasons …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts-overviewComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … County) Officials are projecting operating deficits for the 2014 fiscal year totaling $269,904 in the general … personal cell phones were made without the required cell phone bills. As a result, district taxpayers do not have …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2City of Newburgh – Budget Review (B22-6-10)
… review was to determine whether the significant revenue and expenditure projections in the City’s 2023 proposed … City has also appropriated approximately $3.2 million of sewer fund balance and appropriated $587,250 of fund balance for the water fund. The water fund only has $261,871 of fund balance …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10Contributing Toward Your Retirement – Regional State Park Police Plan
… an annuity when you retire. There will be some exceptions. For example, PFRS members covered by a collective bargaining … 5.75% More than $100,000 6% There will be some exceptions. For example, PFRS members covered by a collective bargaining … Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a …
https://www.osc.ny.gov/retirement/publications/1867/contributing-toward-your-retirementHyde Park Central School District – Financial Management Practices (2012M-172)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … a tax certiorari reserve fund are appropriately used, and do not exceed the amounts reasonably deemed necessary to pay …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mMarch 2000: Handicapped Parking Education Program
… The purpose of the disability awareness program is to train local law enforcement personnel to recognize and …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programCamillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… Purpose of Audit The purpose of our audit was to examine the Department’s internal controls over financial … Onondaga County. The Department provides fire protection to the Village of Camillus and to the Town through a fire protection contract. From January …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072Additional Service Credit for Sick Leave (Section 341[j]) – Career Plan
… to offer this benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. To be … your unused sick leave at retirement cannot be used to: Qualify for vesting. For example, if you have four years and … sick leave credit cannot be used to reach the five years. Qualify for a better retirement benefit calculation. For …
https://www.osc.ny.gov/retirement/publications/1642/additional-service-credit-sick-leave-section-341j