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State Comptroller DiNapoli Releases School Audits
… County) The board has not established threshold values for tagging and inventorying assets for departmental inventory control purposes, such as … the assistant superintendent to be the person responsible for fixed assets but there have been no annual physical …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-1Fishers Island Ferry District – Financial Operations (2016M-156)
… adhere to the purchasing policy and competitive bid laws when purchasing goods or entering into public works contracts …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156Making Adjustments to Earnings and Days Worked – Legacy Reporting
… If you need to correct a member’s salary (earnings) or days … Online ( here is a sample adjustment report file ). Do not send payments with your adjustment reports. You will be …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/making-adjustmentsSecurity Self-Assessment – Information Technology Governance
… follow-up questions that will elicit information helpful for evaluating the answers. For example, one of the questions is, “Were all computer … ago, the governing board may want to consider arranging for additional training or a refresher in the near future. …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessmentLump Sum Payments – Legacy Reporting
… a lump sum payment for up to 30 unused vacation days in the calculation of a three-year final average salary. We … of earnings. We cannot include lump sum vacation payments in the calculation of a one-year final average salary. Tier … and Leave Credits Form (RS6221) , which you complete in connection with the calculation of a retirement benefit. …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/lump-sum-paymentsOpinion 92-31
… or statutory amendments that bear on the issues discussed in the opinion. ADVERTISING -- Municipal Advertising (no authority to sell in newsletter) VILLAGES -- Powers and Duties (publication of … The current Village Law, which became effective in 1973, does not provide similar express statutory authority for a …
https://www.osc.ny.gov/legal-opinions/opinion-92-31Comptroller DiNapoli Releases Municipal Audits
… – Financial Management (Allegany County) The board relied on fund balance to finance part of the town’s operations, … Activities (Erie County) The supervisor relied on a certified public accounting firm to maintain town … finance yearly appropriations. The adopted budget relies on a 16 percent property tax increase to finance the general …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-2DiNapoli Appoints Top Retirement System Staff
… capable of running one of the largest retirement systems in the nation,” DiNapoli said. “Their combined knowledge of … Crawford Gardner has held several leadership positions in government and labor organizations. Most recently, she … Crawford Gardner joined the State Comptroller’s office in 2014 and held the position of Special Assistant to the …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-appoints-top-retirement-system-staffPublic Officers – Membership and Enrollment
… Public officers are eligible for membership in NYSLRS. This applies regardless of whether individuals are … voucher. Incumbents of the position generally must reside in the jurisdiction they are serving. Section 10 of the … official duties. Public officers are authorized to act in their capacity as an officer for their established term. …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/public-officersState Comptroller DiNapoli Releases Municipal Audits
… than budgeted. The village’s tentative budget includes a tax levy of $12,238,192, which is $40,928 above the limit …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-1Reporting and Utilization of Bias Incident Data
… Purpose To determine whether the New York City Police Department (NYPD) is accurately … and reporting bias incident statistics and utilizing the data for management decisions. We also determined whether … and handle all possible bias incidents. Background With the passage of the Hate Crimes Act of 2000 (Act), the New …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/reporting-and-utilization-bias-incident-dataState Agencies Bulletin No. 1970
… Purpose The purpose of this bulletin is to provide agencies with information regarding the outreach … year. Abandoned Property Law §1422 requires State agencies to perform certain payee notification requirements: An initial outreach letter has been sent to all employees with a 2020 uncashed payroll check greater …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1970-outreach-and-escheatment-2020-uncashed-payroll-checksSelected Aspects of Discretionary Spending
… Fund (Fund) was created in 1962 to expedite the completion of the $700 million master plan for the State University of New York (SUNY). This master plan enabled SUNY to accommodate twice the number of students enrolled (from 53,000 to 106,000). The Fund was …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/selected-aspects-discretionary-spendingAccess Controls Over Student Information Systems (2014-MR-1)
… [pdf] , Westhill Central School District [pdf] . Purpose of Audit The purpose of our audit was to determine if school districts have … rights than needed for their job duties. 90 users out of 229 tested (39 percent) had access to one or more …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/19/access-controls-over-student-information-systems-2014-mr-1State Comptroller DiNapoli Releases Municipal Audits
… the FFI tax money. The fire chief was solely responsible for disbursing, recording and reporting all transactions … transactions. In addition, a dedicated computer was used for online banking but authorized users were not provided … County) The Justice Court did not properly account for court funds. The Justice was unaware that in August …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1825
The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2020 Security Performance Advances and provide instructions
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1825-april-2020-security-performance-advancesSelected Safety and Security Equipment at Train Stations
… they are near the turnstiles – Automated Fare Collection pay areas. The video from the new system is reviewed about …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-train-stationsArea #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… records for all computer hardware, software and data. The information maintained for each piece of computer hardware should include a description of the item including the make, model and serial number; the name of the employee …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesState Comptroller DiNapoli Releases Municipal & School Audits
… oversight North Babylon Union Free School District – Online Banking (Suffolk County) Auditors determined that online banking transactions were appropriate, but the board … requirements of state law and must improve controls over online banking to ensure these transactions are secure. In …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0Ithaca City School District – Financial Condition (2015M-318)
… Background The Ithaca City School District is located in the City of Ithaca and encompasses eight towns in Tompkins County and two towns in Tioga County. Governed by an elected nine-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/ithaca-city-school-district-financial-condition-2015m-318