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Monticello Central School District - Fund Balance Management (2020M-2)
… complete report - pdf] Audit Objective Determine whether the Board and District officials properly managed the general fund’s … surplus fund balance exceeded the statutory limit each of the last three fiscal years by 12.3 to 16.3 percentage …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2Town of Yorktown - Information Technology (2020M-16)
… four who routinely accessed personal, private and sensitive information (PPSI). Town officials did not … The Board did not develop a disaster recovery plan. Sensitive information technology (IT) control weaknesses were …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-yorktown-information-technology-2020m-16Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)
… and reported financial activities. Key Findings The Board’s budgets were incomplete because the real property tax levy and a schedule of other estimated revenues were not included. The Board did not adopt a fund balance policy or establish targeted funding levels for its …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26State Police Bulletin No. SP-221
… Purpose The purpose of this bulletin is to notify agencies of a modification to Deduction Code 302. Affected Employees Employees in … routine for Deduction Code 302 will change from .685 to .658 percent of the enrollee’s gross earnings. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-221-modification-deduction-code-302-pba-disability-insuranceTown of Patterson - Information Technology (2020M-37)
… did not provide IT security awareness training to staff. Sensitive IT control weaknesses were communicated … confidentiality and protection of personal, private and sensitive information (PPSI). Provide periodic IT security …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37Altona Fire District – Claims Auditing (2016M-162)
… Purpose of Audit The purpose of our audit was to examine the District's claims auditing process for the … Not all claims contained supporting documentation to show that they were audited and approved prior to payment. Key Recommendations Ensure that all claims are …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162Mount Morris Central School District – Online Banking (2022M-99)
… Central School District (District) officials ensured online banking transactions were appropriate and secure. Key … officials did not secure access to online banking. In addition to sensitive information technology (IT) control … Appendix B includes our comments on certain issues raised in the District’s response. … Determine whether the Mount …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/04/mount-morris-central-school-district-online-banking-2022m-99State Comptroller DiNapoli Statement on the Governor's 2025 Executive Budget
… New York State Comptroller Thomas P. DiNapoli released the following statement on Governor Hochul’s Executive Budget … to increasing statutory reserves is necessary. “My office will release a more detailed analysis of the Executive Budget in …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-executive-budgetCUNY Bulletin No. CU-584
… Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. … This bulletin notifies agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-584-district-council-37-local-1087-nyc-prevailing-rateCUNY Bulletin No. CU-198
… Purpose To notify agencies of a change in eligibility for Deduction Code 382 (DC37 … this bulletin may be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. … This bulletin notifies agencies of a change in eligibility for Deduction Code 382 DC37 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-198-change-eligibility-voluntary-insurance-program-dc-37Accounts Payable Advisory No. 75
… from agency-specific contracts or Purchase Authorizations (PA) because the Statewide Financial System is unable to capture year-to-date or life-to-date PCard …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/75-limits-procurement-card-use-agency-specific-contracts-0Barnard Fire Department – Financial Controls (2015M-134)
… to establish internal controls over cash receipts. The President did not appoint a Finance Committee to perform the … reports. No Board or Committee members audited bills before they were paid. Key Recommendations Monitor and … audits, all bills and claims against the Department before they are paid. … Barnard Fire Department Financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… January 1, 2011 through December 19, 2013. Background The Clinton Volunteer Fire Department, Inc. is a tax-exempt, not-for-profit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialCity of New Rochelle – Financial Condition (2014M-158)
… 1, 2013 through March 18, 2014. Background The City of New Rochelle is located in Westchester County and has … 77,000 residents. The City Council is the legislative body responsible for establishing policies and the City …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158DiNapoli Statement on Sentencing of Special Education Provider
… “Today’s sentencing of Morton Kramer, the former executive director of IncludED Educational Services, shows that those who abuse … audits by my office have continued to find patterns of mismanagement and abuse in the preschool special education …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-providerRotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … established some controls, they lacked some key components to ensure that financial activity was properly recorded and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialComptroller DiNapoli Releases Municipal Audits
… and the Upper Mohawk Valley Regional Water Board . “In today’s fiscal climate, budget transparency and … or make regular bank deposits for money collected from the soccer concession stand. Longwood Public Library – Bank … the amount of water sold to customers on a monthly basis. In 2014, however, 43 percent of the water produced was …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0West Niles Fire Company – Financial Activities (2017M-205)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of Company operations to ensure financial activity was …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205Ordinary Death Benefit – New Career Plan
… first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income tax. …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefitOrdinary Death Benefit – Police and Fire Plan
… Your beneficiary may be entitled to an ordinary death benefit if your death is not attributable to an on-the-job accident. The … terminated by resignation, employer action or any other means while receiving those benefits; or Within 12 months of …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-death-benefit