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Liberty Central School District – Information Technology (2022M-73)
… data from unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were communicated confidentially to officials, officials did not: Disable unnecessary network … services. Ensure the IT contingency plan was kept up to date. As a result, in the event of a cyberattack or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73Clinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
… (FSA), dependent care assistance program (DCAP) and health reimbursement arrangement (HRA) in a timely … (97 percent) in forfeited funds from the FSA, DCAP and HRA for the 2014-15 through 2020-21 plan years to BOCES. As a … use of forfeited funds returned by the administrator. District officials generally agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employeeState Comptroller DiNapoli Releases Municipal & School Audits
… As a result, the district levied more taxes than needed to fund operations. The board and district officials … taxpayers, and the district levied more taxes than needed to fund operations. The board overestimated appropriations … years by an average of $1.4 million (14%) and planned to use fund balance to cover operating deficits when the …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 1869
… Purpose The purpose of this bulletin is to inform agencies of new Control D report NTAX723 which … employees who live in one of the five counties designated to be within the City of New York: Bronx County (Bronx) Kings … modified the New York City reportable program (NTAX702) to report New York City wages on the annual Form W-2s (Wage …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1869-new-control-d-report-employees-new-york-city-residency-tax-dataState Agencies Bulletin No. 1939
… Purpose The purpose of this bulletin is to inform agencies of the automatic processing of the October 2021 increase to the Security Services Hazardous Duty Pay annual amount, and to provide instructions for increases not processed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1939-october-2021-increase-hazardous-duty-pay-arbitration-eligible-bu01State Comptroller DiNapoli Releases Municipal & School Audits
… budgets that planned for using $228,000 of fund balance to offset projected operating deficits in the general fund. … limit per the town’s policy ranging from $464,000 to $709,000 in the general fund and $168,000 to $225,000 in the highway fund. Valley Stream Union Free …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli and Ulster County DA Nneji: Father and Son Arrested for Stealing $1.2 million in Medicaid Transportation Fraud Scheme
… billing Medicaid by inflating charges and billing for services never provided, State Comptroller Thomas P. … prior authorization, and approved providers can only bill for mileage once for a group. As part of the joint investigation, …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-and-ulster-county-da-nneji-father-and-son-arrested-stealing-12-million-medicaidCost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… a meeting, indicate who was there.) Additional Resources New York State Office of General Services (OGS) Procurement Services …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudCost-Saving Ideas: Capital Planning for Local Governments and School Districts
… within your budget. By developing a structured approach for assessing and funding capital assets, you can help avoid … versus acquiring new assets; Develop a structured approach for making decisions to fund capital assets; Identify which … think about these questions: Who will be responsible for overseeing the plan's development and implementation? How …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-planning-local-governments-and-school-districtsDiNapoli: 529 College Savings Program Lowers Fees
… making it easier for New Yorkers of all income levels to invest in their loved ones' futures as the cost of a college education continues to rise," DiNapoli said. "As our program has grown, we've … in the nation. On September 27, 2018, the NY 529 fee drops to 0.13 percent, meaning participants will pay $1.30 in …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-529-college-savings-program-lowers-feesDiNapoli: Property Tax Exemptions Top $450 Billion
… issued a report today highlighting recent trends in property tax exemptions in New York State outside of New York … by the state. The next largest categories of exemptions are for local government and school district exemptions … and refuse pick-up. They have also arranged for voluntary payments to defray the cost of other municipal services such …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-property-tax-exemptions-top-450-billionDiNapoli: Federal Data Shows New York's Losses in Fourth Grade Math and Reading Scores Are Double National Average
… to assess their plans for spending federal pandemic funds and to target funds towards children most in need. New York … with $14 billion from three rounds of the Elementary and Secondary School Relief Fund (ESSER) assistance. This aid was aimed at elementary and secondary schools and must be obligated by September …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-data-shows-new-yorks-losses-fourth-grade-math-and-reading-scores-are-double-nationalOpinion 89-13
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … another municipality of this State at an auction pursuant to the exception contained in General Municipal Law, §103(6). However, this exception does not apply to purchases from private sources. You ask whether …
https://www.osc.ny.gov/legal-opinions/opinion-89-13New York City Projecting Surplus of $2.7 Billion in Current Fiscal Year
… reserves ($1.1 billion) that are no longer needed in the current fiscal year given the strength of tax collections. … higher than the city’s forecast based on trends in the current fiscal year, the benefit may be offset by the …
https://www.osc.ny.gov/press/releases/2020/02/new-york-city-projecting-surplus-27-billion-current-fiscal-yearState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … (Clinton County) The town lacks effective procedures to ensure water and sewer charges are accurately billed, … on the annual operating budget. The sewer fund did not have sufficient cash to pay $296,000 of new debt service …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… budgets. As a result, unrestricted fund balances increased to levels between 85% and 182% of the 2024 appropriations, as … 30, 2024, officials did not seek or provide documentation to support the competition process for 44 providers that were … County) The tax collector did not remit collections to the town supervisor and Wyoming County treasurer within …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Get Your Money Back!
… New York State Comptroller Thomas P. DiNapoli’s Office of Unclaimed Funds (OUF) now returns, on average, over $2 million in lost …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-get-your-money-backNutritional Assistance – Federal Funding and New York
… afford nutritious food. In January 2025 , nearly 3 million New Yorkers received $655.9 million of SNAP benefits for the … the fight against hunger. As reported by the Office of the State Comptroller, 11.3 percent of New York households suffered from food insecurity in 2020 to …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/nutritional-assistanceNiagara Charter School - Information Technology (2018M-172)
… on three computers. PPSI was not classified and monitored to ensure protection from unauthorized access. In addition, … IT control weaknesses were communicated confidentially to School officials. Key Recommendations Provide IT cybersecurity awareness training to employees who use IT assets and periodically monitor their …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/12/21/niagara-charter-school-information-technology-2018m-172Special Accidental Death Benefit – Career Plan
… benefit, a special accidental death benefit will be paid to your surviving spouse. If the surviving spouse receiving … accidental death benefit dies, this benefit will be paid to your children who are under the age of 18 or, if they are … The special accidental death benefit is a pension equal to your salary reduced by: The accidental death benefit …
https://www.osc.ny.gov/retirement/publications/1642/special-accidental-death-benefit