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CUNY Bulletin No. CU-332
… Affected Employees CUNY employees who elect to participate in the Health Benefits Buy Out Waiver Program and are also … Benefits Office Effective Date(s) Payment will be included in the employee’s regular paycheck or direct deposit advice …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-332-cuny-health-benefits-buy-out-waiver-program-payment-cycleApplying for Previous or Military Service Credit – Article 14 Benefits
… To receive credit for previous or military service, send a written … is a cost, it will be less expensive than if you wait to purchase it at a later date. You will stop making the 3 …
https://www.osc.ny.gov/retirement/publications/1644/applying-previous-or-military-service-creditUtica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
… the sale of three properties, which officials plan to sell in 2022. However, the Board has not developed alternative … action. Appendix B includes our comments on issues raised in the Corporation’s response letter. … Determine whether …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-andState Comptroller DiNapoli Statement on MTA 2023 Budget
… adopted by the MTA today is balanced using $600 million in undetermined funding or MTA actions. Using as-yet … also shows the uncertainties that cloud larger budget gaps in the outyears, which my office has repeatedly raised . …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-statement-mta-2023-budgetWheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)
… did not maintain IT asset inventory records and, as a result, were unable to conduct necessary physical … obsolete unused IT equipment that had not been sanitized of data prior to storage. We were unable to identify 354 … We identified 70 unused IT assets that were at high risk of potential theft and misuse of personal, private …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/wheelerville-union-free-school-district-unused-it-asset-inventory-2022m-2Town of Pulteney – Financial Condition (2021M-24)
… 2013 audit recommendation to appropriate fund balance only in amounts that are actually available, after retaining a … for the next year. Appropriated more fund balance to finance operations than was available, resulting in the general and highway funds and water district beginning …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Town of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… 14, 2013. Background The Town of Grand Island is located in Erie County and has a population of approximately 20,400 … by authorized employees. There were no procedures in place to regularly monitor fuel transactions for …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182Village of Mount Morris – Treasurer’s Office (2013M-65)
… 2013. Background The Village of Mount Morris is located in the Town of Mount Morris in Livingston County, and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Town of Fort Ann – Lake Hadlock Dam Collapse (2013M-60)
… 10, 2012. Background The Town of Fort Ann is located in Washington County and has a population of approximately … Key Finding The Lake Hadlock Dam, which is located in the Lake Hadlock Park District, was under repair from …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-fort-ann-lake-hadlock-dam-collapse-2013m-60State Agencies Bulletin No. 142
… must change the dues amount if the employee's percentage of time worked changes to part-time, goes on sick leave at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/142-csea-dues-and-agency-shop-fee-increasePrattsburgh Central School District – Financial Management (2020M-108)
… surplus fund balance legal limit and use the excess funds in a manner that benefits taxpayers. Develop comprehensive … B includes our comment on an issue that was raised in the District’s response letter. … Determine if the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108State Agencies Bulletin No. 297
… must change the dues amount if the employee's percentage of time worked changes to part-time, goes on sick leave at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/297-csea-dues-and-agency-shop-fee-increase-deduction-codes-201-and-212Erie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)
… Properly monitor hours worked by PTEs . Two PTEs worked in excess of the total Board-authorized time and were therefore paid in excess of their Board-authorized salaries. Ensure …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/17/erie-1-board-cooperative-educational-services-part-time-temporary-employee-payrollVillage of Washingtonville – Village Hall Building Project and Board Oversight (2015M-37)
… 2013. Background The Village of Washingtonville is located in the Town of Blooming Grove, Orange County, and has a … appropriately segregated or that mitigating controls are in place. Consult the Village’s attorney to determine whether …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-washingtonville-village-hall-building-project-and-board-oversight-2015mHorseheads Central School District – Network Access Controls (2021M-127)
… were secure. Officials: Paid BOCES more than $2 million in the 2019-20 fiscal year for IT services but did not enter … Appendix B includes our comments on issues raised in the District’s response. … Determine whether Horseheads …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127New Hartford Central School District – Payroll (2021M-149)
… District officials to strengthen internal controls over payroll. Officials did not: Adequately segregate the duties … of or establish adequate compensating controls over the payroll clerk who could add new employees to the financial … adding and changing salaries and pay rates, processing the payroll, and signing and distributing payroll checks. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149Pompey Hill Fire District – Financial Management (2021M-136)
… our office within 60 days after the close of the fiscal year and annual independent audits are performed. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Brighton Fire District – Non-Payroll Disbursements (2020M-133)
… were properly procured, approved or adequately supported. Of 97 disbursements tested totaling $1.13 million, seven … or not required, itemized receipts or documentation of prior approval. Of 19 professional service providers paid $769,931 in 2019, …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133State Comptroller DiNapoli Releases School District Audits
… needed to be disabled. Sensitive information technology (IT) control weaknesses were communicated confidentially to … and resulted in higher tax levies than necessary. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0Hunter-Tannersville Central School District - School District Website (S9-19-33)
… School District (District) used its resources to maintain a website that provided the public with transparent and … financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in … Posting a prepared plan further enhances the transparency of the District’s fiscal decisions. Key Recommendations Post …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/hunter-tannersville-central-school-district-school-district-website-s9-19