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State Comptroller DiNapoli Releases Municipal & School Audits
… has four subdivisions, each with its own treasurer, there is an increased risk of department funds being lost or … accounts lacking any accounting records. One additional account had an accounting ledger that recorded deposits but … not adequately manage nonstudent network and local user account access and develop an information technology (IT) …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 89-65
… INTEREST -- Legal Services (contract with town attorney's law firm) TOWN ATTORNEY -- Conflict of Interest (contract by town with town attorney's law firm for additional legal services) TOWN LAW, §§20(2)(a), … Whether a town without the adoption of a local law may engage the services of the town attorneys law firm to …
https://www.osc.ny.gov/legal-opinions/opinion-89-65Opinion 90-3
… that bear on the issues discussed in the opinion. SALES TAX -- Distribution (method of computing full valuation) REAL PROPERTY TAXES AND ASSESSMENTS -- County Taxes (method of computing full valuation) TAX LAW, … Whether the allocation of county sales tax revenue required by Tax Law 1262d should be …
https://www.osc.ny.gov/legal-opinions/opinion-90-3State Agencies Bulletin No. 1248
… State, Inc. (PBANYS) through The Standard Life Insurance Company of New York. Affected Employees Employees in … cancellations, and/or changes in a bi-weekly file. Agency update access is not available for this deduction. … To obtain authorization forms or eligibility information, contact The Standard Life Insurance Company of New York by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1248-new-deduction-code-552-pbanys-standard-insState Agencies Bulletin No. 1070
… Purpose To notify agencies of a new insurance deduction code. Affected Employees Employees in Bargaining Unit 06 who … process deduction transactions using the Deduction Code 548. NOTE: The vendor will submit all transactions using the Deduction Code 548. Agency update is not available for this deduction. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1070-new-deduction-code-548-omce-special-benefitsThe Common Retirement Fund – Employer Contributions and Rates
… The New York State Common Retirement Fund (the Fund) holds and invests the money used to pay NYSLRS benefits. As the trustee of the Fund, New York State Comptroller Thomas P. DiNapoli is … The New York State Common Retirement Fund holds and invests the money used to pay NYSLRS …
https://www.osc.ny.gov/retirement/employers/contributions/common-retirement-fundGloversville Public Library – Claims Processing (2014M-81)
… a school district public library from the State Board of Regents and is governed by an elected nine-member Board of …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Tompkins County Soil and Water Conservation District – Agriculture Environmental Management (2016M-306)
… May 4, 2016. Background The Tompkins County Soil and Water Conservation District provides services and fund projects related to the conservation of soil and water resources, the improvement of water quality, the control and prevention of soil erosion and … Tompkins County Soil and Water Conservation District Agriculture Environmental …
https://www.osc.ny.gov/local-government/audits/district/2016/11/25/tompkins-county-soil-and-water-conservation-district-agriculture-environmentalMaximum Reportable Days – Legacy Reporting
… you would report a maximum of 20 working days. When there are five weeks in a monthly report, 25 days would then be the maximum … maximum of 10 days worked per two-week period. When there are two biweekly payrolls paid in the month, report a maximum …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/maximum-reportable-daysPocatello Fire District - Audit Follow-Up (2016M-301-F)
The purpose of our review was to assess the Fire Districts progress in implementing our recommendations in the audit report released in January 2017
https://www.osc.ny.gov/local-government/audits/fire-district/2019/12/27/pocatello-fire-district-audit-follow-2016m-301-fDivision of Housing and Community Renewal Bulletin No. DH-109
… of this bulletin is to notify agencies of an automatic dues increase. Affected Employees Employees represented by … automatically increase the biweekly deduction for Union Dues (Code 224) based on the annual salary amounts as … salary amounts above exclude additional salary factors. Dues amounts for part-time, annual salaried employees are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-109-district-council-37-local-1359-dues-increaseNew York State Comptroller Thomas P. DiNapoli Statement on the Governor's Budget Proposal
… broader impact of these proposals. The Medicaid Redesign Team is faced with the challenge of identifying $2.5 billion …
https://www.osc.ny.gov/press/releases/2020/01/new-york-state-comptroller-thomas-p-dinapoli-statement-governors-budget-proposalOperational Advisory No. 7
… Subject: Update SFS – Agency Contact Data Guidance: The purpose of this advisory is … Update SFS Agency Contact Data …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/7-agency-contact-updateTown of Union Vale - Payroll (2018M-31)
… controls over payroll to ensure paycheck amounts are accurate and for documented hours. Review all individuals …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-union-vale-payroll-2018m-31Belleville-Henderson Central School District - Information Technology (2019M-128)
… Determine whether District officials ensured employees’ personal, private, and sensitive information (PPSI) was … and monitoring user accounts and permissions and securing personal, private and sensitive information. The District did … Determine whether District officials ensured employees personal private and sensitive information PPSI was …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/belleville-henderson-central-school-district-information-technology-2019mTown of Broadalbin - Records and Reports (2018M-63)
… timely, complete and accurate accounting records and reports to allow the Board to properly manage the Town’s … complete, accurate and up-to-date accounting records and reports. The bookkeeper did not record all cash transfers and … Town of Broadalbin Records and Reports 2018M63 …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63Forestville Central School District - Information Technology (2019M-170)
… individuals who used the District’s IT assets. Personal Internet use was found on computers assigned to employees who …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/forestville-central-school-district-information-technology-2019m-170Medina Central School District - Reserve Funds (2019M-165)
… a plan to use $5.4 million from four general fund reserves for a purpose for which they were not established. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165Jefferson Central School District – Procuring Services (2021M-42)
… without seeking competition. $6,410 to an employee’s private business for lawn care services without public written disclosure of his … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/jefferson-central-school-district-procuring-services-2021m-42Belleville-Henderson Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-23)
… did not provide mental health training to any staff for the 2020-21 school year by September 15, 2020 as required by New … address recognition of the warning signs, whom to turn to for assistance, and how to access appropriate services. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/belleville-henderson-central-school-district-mental-health-training