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Huntington Union Free School District – Financial Condition (2015M-356)
… September 30, 2015. Background The Huntington Union Free School District is located in the Town of Huntington in … Suffolk County. The District, which operates eight schools with approximately 4,650 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… Purpose of Audit The purpose of our audit was to determine if controls over the District’s cash receipts … 2015. Background The Hermon-DeKalb Central School District is located in the Towns of Canton, DeKalb, Hermon and Russell … which operates one school with approximately 400 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Applying for Previous or Military Service Credit – Career Plan
… Bureau. Please include as much information as you can about the period of employment for which you are seeking credit. We will determine your eligibility to receive the credit and any cost involved. Requesting credit for your …
https://www.osc.ny.gov/retirement/publications/1642/applying-previous-or-military-service-creditCost-of-Living Adjustment – Career Plan
… (COLAs) when you are: Age 62 or older and retired for five or more years; Age 55 or older and retired for ten or more years (generally applies to members in special plans that allow for retirement, regardless of age, after a specific number of …
https://www.osc.ny.gov/retirement/publications/1642/cost-living-adjustmentCost-of-Living Adjustment – New Career Plan
… Once you meet the eligibility requirements, including age and number of years retired, your retirement benefit will permanently increase each year. This adjustment, subject to pension caps and limitations, is 50 percent of the previous year’s annual …
https://www.osc.ny.gov/retirement/publications/1515/cost-living-adjustmentApplying for Previous or Military Service Credit – New Career Plan
… We will determine your eligibility to receive the credit and any cost involved. Requesting credit for your previous …
https://www.osc.ny.gov/retirement/publications/1515/applying-previous-or-military-service-creditAccounts Payable Advisory No. 21
… one invoice on each voucher. Prior to creating a voucher, the vendor must provide the Business Unit with a proper invoice. A proper invoice is … Contract IDs; instead, Business Units should request that the vendor provide the Business Unit with separate invoices …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/21-master-contractsTown of Chemung – Conflict of Interest (2022M-176)
… during our audit period. In accordance with New York State General Municipal Law Article 18, each invoice for … are familiar with and follow the requirements of New York State General Municipal Law Article 18, as they relate to …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176State Comptroller DiNapoli Statement on Signing of New Legislative Package on Gun Control
… legislative package addressing gun control: "Gun violence in our nation has gotten worse and hurts too many families. From a grocery store in Buffalo to an elementary school in Uvalde, Texas, this scourge knows no geographic boundaries. The gun …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-signing-new-legislative-package-gun-controlTown of Pulteney – Information Technology (2021M-28)
… assets and failed to implement the recommendations we made in 2013 to adopt comprehensive IT security policies and … agreement (SLA) with the Town’s IT service providers. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28Newfane Central School District – Financial Management (2020M-88)
… year by $8.1 million to $9 million, or 26 to 28 percentage points, which exceeded the 4 percent statutory limit. $13.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88City of Middletown - Information Technology (2018M-235)
… accounts were never used and one account was last used to logon to the network more than nine years ago. Financial … IT control weaknesses were communicated confidentially to City officials. Key Recommendations Adopt comprehensive …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Oysterponds Union Free School District - Financial Management (2019M-217)
… unassigned fund balance to comply with the statutory limit in a manner that benefits District taxpayers. Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… Key Findings Student treasurers and advisors failed to maintain pre-numbered tickets and receipts, statement of … resulting in inaccurate cash balances being reported to clubs and to the Board. Key Recommendations Ensure pre-numbered …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mTown of Alexandria - Redwood Water and Sewer District Charges (2019M-90)
… Audit Objective Determine whether the Town billed charges in the Redwood Water and Sewer Districts in accordance with Town ordinances. Key Findings Town officials did not bill water and sewer charges in accordance with Town ordinances. We found: The water …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90Amityville Union Free School District – Payroll (2016M-155)
… June 30, 2015. Background The Amityville Union Free School District is located in the Town of Oyster Bay in … implement compensating controls. … Amityville Union Free School District Payroll 2016M155 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155Village of Medina – Ambulance Service Billings (2014M-326)
… Purpose of Audit The purpose of our audit was to review ambulance service billing … budget for the 2014-15 fiscal year is approximately $5 million. Key Findings The Board did not adequately monitor …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-326East Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… did not develop a system to communicate when a network account was no longer necessary and should be deactivated. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkLivonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… If warranted, establish a capital reserve to accumulate funds for future capital equipment purchases. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97Arlington Central School District – Network User Accounts (2021M-110)
… ensured network user accounts were adequately configured and secured. Key Findings District officials did not ensure network user accounts were adequately configured and secured. In addition to sensitive information technology … five contractor accounts, one former employee account and one account the IT Director could not identify to whom it …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110