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Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… Purpose of Audit The objective of our audit was to assess BOCES’ multiyear planning, including reserve funds, and software management for the period July 1, 2014 through July 5, 2016. Background … Educational Services is a public entity created to provide shared educational programs and services to 25 …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesMembership Milestones for Employees’ Retirement System (ERS) Members
… by certain job-related death and disability benefits. After 1 year of service credit, you are covered by a … for early retirement between age 55 and 62 are eliminated. After Retirement: If you retire directly from payroll, you will be covered by a post-retirement death benefit. After you retire and begin collecting a monthly benefit, you …
https://www.osc.ny.gov/retirement/members/membership-milestones-employees-retirement-system-ers-membersTown of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… made totaling $430,000. Multiyear financial and capital plans have not been developed. We also released T own of …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152Opinion 99-5
… system. The amount stated in the contract and approved as an appropriation for library purposes by the voters of the … p 731; 23 Opns St Comp, 1967, p 387). A review of the legislative history of the amendment to section 256 by L 1967, ch 136, …
https://www.osc.ny.gov/legal-opinions/opinion-99-5State Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … issued. Bethlehem Public Library – Selected Cash Receipts (Albany County) The board has established adequate internal … levy limit. Town of Edinburg – Justice Court Operations (Saratoga County) The town justice did not maintain complete …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-auditsResources for Local Officials
Resources for Local Officials
https://www.osc.ny.gov/local-government/resources/resources-local-officialsControls Over Cash Advance Accounts
… for petty cash expenses. SED does not routinely resolve old outstanding items or review any paid checks and … to update its records. Promptly investigate and resolve old outstanding items and resolve the five items on the March … Family Services: Controls Over Cash Advance Accounts (2013-S-52) Workers' Compensation Board: Controls Over Cash Advance …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsValley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… non-payroll checks. Key Findings The Board and Treasurer did not appropriately and securely execute check signatures … 2023. Although the checks we reviewed were disbursed for what appear to be legitimate District purposes, when the … Although the Board did not authorize the Treasurer to sign District checks with an electronic signature, the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… appropriately complete deposit and check request forms, sign checks as appropriate, maintain independent accounting …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mOpinion 93-17
… NOTES -- Permissible Uses (pre-payment of certain employer retirement contributions) -- Referendum Requirements (for pre-payment of certain employer retirement contributions) MUNICIPAL FUNDS -- Appropriations … when bonds may be issued) PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (authority to issue bonds to pre-pay …
https://www.osc.ny.gov/legal-opinions/opinion-93-17State Agencies Bulletin No. 953
To inform agencies of changes to the General Comments page
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/953-changes-general-comments-page-payservState Comptroller DiNapoli Releases Municipal & School Audits
… government and school audits were issued. Mattituck Fire District – Claims Audit (Suffolk County) The board did not … financial reports (AFRs) with the State Comptroller’s office. Additionally, district officials had no record of the … has partially implemented all four recommendations. Ridge Fire District – Audit Follow-Up (Suffolk County) This …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Security Over Critical Information Systems
… performance accountability system, oversees the licensing of numerous professions, certifies teachers, and administers a host of other educational programs. Its responsibilities include oversight of more than 700 school districts with 3.2 million students, …
https://www.osc.ny.gov/state-agencies/audits/2017/07/19/security-over-critical-information-systemsOffice of Temporary and Disability Assistance SSP Payments Made to State Employees
… Purpose The objective of our examination was to determine the appropriateness of New York State … to the files for the 3,000 recipients whose information was based on incorrect SSA data. For a complete copy of … The objective of our examination was to determine the appropriateness of New York State …
https://www.osc.ny.gov/state-agencies/audits/2018/01/09/office-temporary-and-disability-assistance-ssp-payments-made-state-employeesNational Directory of New Hires Data Security
… federal requirements for securing National Directory of New Hires data. Our audit covered the period from March 2020 … these programs, OTDA obtains National Directory of New Hires (Directory) data provided by the Office of Child … The Directory data is comprised of information on new hires, quarterly wage, and unemployment insurance. OTDA …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/national-directory-new-hires-data-securityNational Directory of New Hires Data Security
… requirements for securing National Directory of New Hires data. The audit covers the period June 2, 2016 to March 3, … Office obtains National Directory of New Hires (Directory) data provided by the Office of Child Support Enforcement … Human Services (Health and Human Services). The Directory data is composed of information on new hires, quarterly wage, …
https://www.osc.ny.gov/state-agencies/audits/2020/05/20/national-directory-new-hires-data-securityCalculating the Maximum Amount Eligible for Amortization or the Graded Payment – Contribution Stabilization Program
… rates are calculated based on a System average rate that does not include employer Group Term Life Insurance (GTLI) … minus employer’s normal contribution) $2,400,000 *Does not include payments for deficiencies, previous … minus employer’s graded contribution) $261,800 *Does not include payments for deficiencies, previous …
https://www.osc.ny.gov/retirement/employers/csp/calculating-maximum-amount-eligible-amortization-or-graded-paymentNational Directory of New Hires Data Security
… requirements for securing National Directory of New Hires data. The audit covers the period April 11, 2016 to June 2, … Office obtains National Directory of New Hires (Directory) data provided by the Office of Child Support Enforcement … Human Services (Health and Human Services). The Directory data is comprised of information on new hires, quarterly …
https://www.osc.ny.gov/state-agencies/audits/2016/07/18/national-directory-new-hires-data-securityEthics Oversight (2020-MS-1)
… complete report - pdf ] We also released 20 letter reports to the following 8 Counties: Albany [pdf] , Chautauqua [pdf] … Determine whether local governments used resources to implement certain ethics oversight standards. Key Findings … York State General Municipal Law (GML) and should do more to ensure proper ethics oversight. For the 20 local …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2020/12/30/ethics-oversight-2020-ms-1Intergovernmental and Community Affairs
… Patrick Kennedy Western NY Regional Director 295 Main St., Suite 881 Buffalo, NY 14203 (O) 716-847-7122 (C) 518-491-0896 … Joe Orlando Hudson Valley Regional Director 33 Airport Center Drive, Suite 103 New Windsor, NY 12553 (O) … Madden Hudson Valley Regional Representative 33 Airport Center Drive, Suite 103 New Windsor, NY 12553 (O) …
https://www.osc.ny.gov/igca