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Town of Union Vale - Payroll (2018M-31)
… payments. Key Findings The Town overpaid $134,658 in payroll, leave and health insurance payments. The health insurance overpayments identified included $19,400 for ineligible individuals. Direct supervisors did not always … over payroll to ensure paycheck amounts are accurate and for documented hours. Review all individuals on health …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-union-vale-payroll-2018m-31Forestville Central School District - Information Technology (2019M-170)
… Personal Internet use was found on computers assigned to employees who routinely accessed PPSI. Network and … control weaknesses were communicated confidentially to District officials. Key Recommendations Provide periodic … Develop and implement written administrative regulations to further define the District’s acceptable use policy …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/forestville-central-school-district-information-technology-2019m-170Division of Housing and Community Renewal Bulletin No. DH-109
… OSC will automatically increase the biweekly deduction for Union Dues (Code 224) based on the annual salary amounts … above exclude additional salary factors. Dues amounts for part-time, annual salaried employees are calculated based …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-109-district-council-37-local-1359-dues-increaseMedina Central School District - Reserve Funds (2019M-165)
… demonstrate the need to retain approximately $2.1 million in four reserves. While not adopted in the Board’s meeting minutes, District officials have … action. Appendix B includes our comments on issues raised in the District’s response. … Determine whether the Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165Pocatello Fire District - Audit Follow-Up (2016M-301-F)
… report - pdf] [read 2016 report - pdf] Purpose of Audit The purpose of our review was to assess the Fire District’s progress, as of September 2019, in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/12/27/pocatello-fire-district-audit-follow-2016m-301-fNew York State Comptroller Thomas P. DiNapoli Statement on the Governor's Budget Proposal
… "The state has to close a more than $6 billion budget gap and is … with a significant jump in Medicaid spending. Notably, the state's fiscal problems arise at a time when our economy is … long-term changes by April 1. “The best way to get the state back on solid financial footing is with recurring …
https://www.osc.ny.gov/press/releases/2020/01/new-york-state-comptroller-thomas-p-dinapoli-statement-governors-budget-proposalNorthern Adirondack Central School District – Leave Accruals (2020M-50)
Determine whether the District accurately maintains employee leave records
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-leave-accruals-2020m-50City of Syracuse – Water System Cybersecurity (2019M-173)
… properly managed. Officials did not establish a process for staying current on water system cybersecurity threats. … have service level agreements (SLAs) with its IT vendors. In addition, sensitive IT control weaknesses were … unneeded accounts in a timely manner. Establish a process for staying current on water system cybersecurity threats. …
https://www.osc.ny.gov/local-government/audits/city/2020/06/26/city-syracuse-water-system-cybersecurity-2019m-173Town of Westerlo - Information Technology (2020M-33)
… Key Recommendations Adopt policies and procedures for safeguarding IT resources. Implement strong access … to address the Town’s specific needs and expectations for IT services. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-westerlo-information-technology-2020m-33Maximum Reportable Days – Legacy Reporting
… be credited with a maximum of five working days per week. For monthly reports consisting of four weekly payments, you … a maximum of 22 days per month when the month has 31 days. For all other months, the maximum amount reportable is 21 …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/maximum-reportable-daysIthaca City School District – Financial Condition (2015M-318)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Ithaca City School District is located in the City of Ithaca and encompasses eight towns in Tompkins County and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/ithaca-city-school-district-financial-condition-2015m-318Honeoye Central School District – Payroll (2015M-277)
… of our audit was to examine the District’s payroll process for the period July 1, 2014 through October 1, 2015. … Board of Education. General fund budgeted appropriations for the 2015-16 fiscal year total approximately $17.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/honeoye-central-school-district-payroll-2015m-277DiNapoli: Energy Companies Agree to Report on Impact of Paris Agreement Goals
… target reduction of 80 percent. DiNapoli's Sustainable Investment Program Since taking office in 2007, DiNapoli has … At his direction, the Fund developed the Sustainable Investment Program. The low emissions index is one of the key … pieces of the program's multi-pronged approach to managing investment risk posed by climate change. Sustainable …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-energy-companies-agree-report-impact-paris-agreement-goalsOpinion 93-30
… on the issues discussed in the opinion. COUNTIES -- Powers and Duties (liability for the cost of transportation to county jail) COUNTY SHERIFF … arraignment) VILLAGES -- Powers and Duties (liability for the cost of transportation to county jail) CORRECTION …
https://www.osc.ny.gov/legal-opinions/opinion-93-30Opinion 97-1
… -- County Self-Insurance Plan (participation in by village housing authority) WORKERS' COMPENSATION LAW, … plan of the county in which it is located, unless excluded by the county's rules and regulations. To the extent costs … Compensation Law, article 5 (§60 et seq .), a county may, by local law, establish a plan of workers' compensation …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Opinion 2000-21
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … 22-A (§22-2210 et seq.) contain provisions relating to the establishment of joint fire districts in towns and … Villages of Harriman, Monroe and Kiryas Joel 1 We also have been asked whether that portion of a joint fire district …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21Opinion 88-45
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … corporations are not authorized by the Local Finance Law to borrow by the establishment of a line of credit with a … may incur debt (Local Finance Law, §176.00; N.Y.P.I.R.G. v City of Buffalo , 130 Misc 2d 448, 453, 496 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Area #2 – IT Security Training and Awareness – Information Technology Governance
… or financial losses. They may have been fooled via social engineering scams 8 into providing their passwords, opening … or caused harm to their systems. The success of social engineering, coupled with the never-ending flow of new and … Emerging trends in information theft and other social engineering reminders; Limiting the type of personal, private …
https://www.osc.ny.gov/local-government/publications/it-governance/area-2-it-security-training-and-awarenessRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… specifically related to climate adaptation to prepare for rising sea levels, storms, and severe weather events. … and another $34.2 billion in capital projects programmed for 2020 through 2024. This includes the major … and equipment is critical to ensure the system is prepared for future extreme weather events. Consequently, Transit is …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsDiNapoli: NYC Transit Should Improve Response to Safety-Related Defects
… safety defects in five categories. Most critical are the "A" defects which affect safety and security, and are revenue-related. According to the MTA, priority "A" … safe or repaired within 24 hours. Priority "B" defects are not deemed to pose a safety risk, and corrective action …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-nyc-transit-should-improve-response-safety-related-defects