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Oneida City School District – Information Technology (2020M-80)
… increasing the likelihood of the District’s network being exposed to malicious software. A written disaster recovery …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/oneida-city-school-district-information-technology-2020m-80Liverpool Central School District – Information Technology Assets (2020M-59)
… three of the 48 IT items we tested: a laptop and two cameras, totaling $1,444. The last comprehensive physical …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59Putnam Central School District – Fund Balance Management (2020M-27)
… all of the fund balance appropriated to finance operations for fiscal years 2016-17 through 2018-19. The Board has not … review and update the District’s multiyear financial plan for actual operating results. Except as specified in Appendix …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Village of Hilton - Financial Management (2020M-31)
… plan that included the need and optimal funding level for each reserve. Key Recommendations Adopt budgets with realistic estimates for revenues and expenditures, and which appropriate a …
https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31Village of Port Chester - Dual Employment (2018M-91)
Determine whether certain fulltime Village employees who simultaneously worked another fulltime municipal job worked the hours the Village compensated them fo
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91Huntington Union Free School District – Financial Condition (2015M-356)
… Purpose of Audit The purpose of our audit was to evaluate the … July 1, 2014 through September 30, 2015. Background The Huntington Union Free School District is located in the Town …
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)
… cash receipts and nonpayroll disbursements were adequate for the period July 1, 2014 through August 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9.2 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Town of Waterloo – Financial Management (2022M-7)
… procedures, records and reports. Conduct, or contract for, an annual audit of the Supervisor’s records. Establish … balance. Key Recommendations Establish written policies for financial operations, develop written multiyear financial …
https://www.osc.ny.gov/local-government/audits/town/2022/07/29/town-waterloo-financial-management-2022m-7Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… and adopt a comprehensive written IT contingency plan or store back-up data off site. Key Recommendations Develop and … and adopt a comprehensive written IT contingency plan and store back-ups off site. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-andTown of Greenville – Tax Collector (2020M-81)
… Tax Collector properly recorded, deposited and remitted money in a timely manner. Key Findings The Tax Collector did not properly record or remit money in a timely manner. The Tax Collector’s records were … the unidentified outstanding bank balance, properly account for all money received, and ensure that all …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81Accounts Payable Advisory No. 22
… Subject: Importance of Referencing a Contract Number on a Purchase Order or Voucher Guidance: All Business … on a purchase order or voucher provides accurate year-to-date and life-to-date expenditure information. This … information on referencing a contract on a voucher, please see Guide to Financial Operations (GFO), Chapter XII, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/22-referencing-contract-numberState Agencies Bulletin No. 1334
… to 16.75%. Note: There will be a “catch-up” rate of 19.2% for the remainder of 2014 to include amounts under-withheld for the period January 1, 2014 through July 31, 2014. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1334-yonkers-withholding-tax-changeHammondsport Central School District – Investment Program (2024M-63)
… bearing bank accounts and 27 certificates of deposits (CDs). Had officials considered alternative legally … the District’s investment program. Except as noted in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Southampton Union Free School District – Financial Management (2024M-43)
… accounts in the annual budgets. Did not have support for the establishment of six reserves, overfunded two … Ensure adopted budgets include realistic estimates for revenues and appropriations. Ensure reserve fund balances …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Your Pension Pay Stub
… the year, you’ll be able to track year-to-date totals for your pension and any deductions made for health … union dues, tax withholding or disbursements under a domestic relations order. View Your Pension Pay Stub in … a description. GO (Return to Top) Rev. 1/25 … Retirees can sign in to Retirement Online to view pension payment pay …
https://www.osc.ny.gov/retirement/retirees/your-pension-pay-stubTown of Trenton – Physical Accessibility to Programs and Services (S9-24-28)
… Nine components located in restrooms, such as accessible stall doors with automatic closers and pipes under lavatories …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-trenton-physical-accessibility-programs-and-services-s9-24-28DiNapoli: Too Many Subway Stations Need Repairs
… repair program is progressing too slowly, according to a report issued today by New York State Comptroller Thomas P. … which determines station conditions by surveying “structural” components — such as stairs, columns and platform …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-too-many-subway-stations-need-repairsOpinion 95-18
… -- Fees (authority to impose one-time maintenance fee in connection with operation of village-owned cemetery) VILLAGES … Duties (authority to impose one-time maintenance fee in connection with operation of village-owned cemetery) LOCAL … one-time maintenance fee in lieu of annual assessment in connection with operation of village-owned cemetery) -- Fees …
https://www.osc.ny.gov/legal-opinions/opinion-95-18Opinion 88-71
… waive the imposition of penalties arising from a property owner's nonpayment of water rents in the context of compromising a claim asserted by the property owner relative to the accuracy of his water bill. This is in … from forms filed by property owners. You state that an owner of an apartment complex in the city has challenged the …
https://www.osc.ny.gov/legal-opinions/opinion-88-71Opinion 88-9
… WATER DISTRICTS -- Improvement of Facilities (procedure for acquisition of real property by district governed by … board) IMPROVEMENT DISTRICTS -- Property (procedure for acquisition of real property by district governed by … of the district. You state that the parcel is needed for an anticipated enlargement of the district's pumping, …
https://www.osc.ny.gov/legal-opinions/opinion-88-9