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Town of Union Vale - Payroll (2018M-31)
… established adequate policies and procedures over payroll, leave and health insurance payments. Key Findings The Town overpaid $134,658 in payroll, leave and health insurance payments. The health … contributions. Implement supervisory controls over payroll to ensure paycheck amounts are accurate and for …
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)
… did not provide formalized IT security awareness training for individuals who used the District’s IT assets. Personal … guidelines. Develop comprehensive written procedures for managing network and application user accounts. District …
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
… this bulletin is to notify agencies of an automatic dues increase. Affected Employees Employees represented by District Council 37 (DC37), Local 1359, in Bargaining Unit 67 are affected. … deduction for Union Dues (Code 224) based on the annual salary amounts as follows: Annual Salary Deduction Amount …
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)
… Findings District officials have not performed an analysis of the reserves, as the District’s reserve policy requires. As a result, they could not demonstrate the need to retain … Board’s meeting minutes, District officials have developed a plan to use $5.4 million from four general fund reserves …
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)
… is composed of five elected members and is responsible for the District’s overall financial management. The Board … a Treasurer and a Secretary. Budgeted appropriations for 2016 totaled approximately $300,000. Results of Review …
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
… state has to close a more than $6 billion budget gap and is contending with a significant jump in Medicaid spending. … the state's fiscal problems arise at a time when our economy is relatively strong and tax collections are more than $1 …
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)
… contracts. Errors occurred in the leave records maintained for 24 of the 33 (73 percent) employees tested. The District overpaid seven employees $29,686 for unused leave accruals. Key Recommendations Ensure …
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)
… for staying current on water system cybersecurity threats. The City did not have service level agreements (SLAs) with …
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)
… services to be provided by the Town’s third-party IT vendor. In addition, we communicated sensitive IT control … Develop a service level agreement with the third-party vendor to address the Town’s specific needs and expectations …
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)
… 1, 2013 through May 8, 2015. Background The Ithaca City School District is located in the City of Ithaca and … expenditures with recurring revenues. … Ithaca City School District Financial Condition 2015M318 …
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)
… Background The Honeoye Central School District is located in the Towns of Richmond, Canadice, Bristol, South Bristol and West Bloomfield in Ontario County and the Town of Livonia in Livingston County. The District, which operates two school …
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
… change, addressing material risks and opportunities for the Fund's investments. At his direction, the Fund … the Fund's investment decisions, including: $4 billion for the low emissions index; $3 billion in sustainable … of a wind farm in Western New York; ESG risk assessments for all new investments; and annual reviews of ESG oversight …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-energy-companies-agree-report-impact-paris-agreement-goalsOpinion 93-30
… 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 … it is well-established that a sheriff is responsible for transporting prisoners lawfully committed to the …
https://www.osc.ny.gov/legal-opinions/opinion-93-30Opinion 97-1
… corporations (i.e., town, village, county, city or school district); (b) district corporations; and (c) those public benefit …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Opinion 2000-21
… or towns and village or villages a joint fire district for the purposes hereinafter stated and in the manner … town or towns. This language suggests that, in order for a village to be included within a joint fire district, … 4 of Town Law §189-a, which establishes a procedure for extension of a joint fire district by "each town and … …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21Opinion 88-45
… types of obligations a municipality is authorized to issue for any object or purpose. It further directs that the … finance all or part of the cost of any object or purpose for which serial or sinking fund bonds may be issued. That … to the date of the adoption of the annual budget for the next succeeding fiscal year. Finally, section 28.00 …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Area #2 – IT Security Training and Awareness – Information Technology Governance
… protect the confidentiality, integrity and availability of their data and systems without ensuring that the people … cover the federal and State laws governing confidentiality of student, teacher or principal PII, and how employees can … important to update the training material periodically to address new technologies, threats and any changes to your …
https://www.osc.ny.gov/local-government/publications/it-governance/area-2-it-security-training-and-awarenessDiNapoli: NYC Transit Should Improve Response to Safety-Related Defects
… cracks; and an oil leak on the station platform. Several of the defects involved water conditions (water leaks and … defect. The MTA's New York City Transit, Division of Station Environment and Operations is charged with taking … to inspect subway stations every 72 hours. However, 20 of the 21 priority "A" defects found by DiNapoli's auditors …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-nyc-transit-should-improve-response-safety-related-defectsDiNapoli: New York's Public and Private Colleges and Universities Face Significant Challenges in Years Ahead
… education sector that attracts students and investment to our colleges and universities, which benefits our state … of several public and private institutions, forcing a few to downsize or close their doors. New York’s future depends … Enrollment and Looming Enrollment Cliff In large part due to demographic changes, attracting potential students has …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-new-yorks-public-and-private-colleges-and-universities-face-significant-challenges-years