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Town of Hartwick – Water District Operations (2017M-250)

… July 27, 2017. Background The Town of Hartwick is located in Otsego County and has a population of approximately 2,100. …

https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250

Bedford Central School District - Information Technology (2018M-164)

… - pdf] Audit Objective Determine whether controls over information technology (IT) were properly designed and operating …

https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/bedford-central-school-district-information-technology-2018m-164

Central Valley School District – Claims Audit (2015M-129)

… Litchfield, Little Falls and Schuyler in Herkimer County. The District operates four schools and has … year totaled approximately $45 million. Key Finding The Treasurer does not oversee the application of her signature … to be signed by computer imprinted signature without the Treasurer’s direct supervision and compare final, original …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129

Urban Choice Charter School – Information Technology (2013M-53)

… Background The Urban Choice Charter School is located in the City of Rochester and is governed by the Board of …

https://www.osc.ny.gov/local-government/audits/charter-school/2013/05/17/urban-choice-charter-school-information-technology-2013m-53

Real Property Tax Exemptions Administration (2017-MR-4)

… whether town assessors were properly administering select real property tax exemptions for the period January 1, 2016 through December 31, 2016. Background All real property in New York is subject to taxation unless …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4

City of Yonkers – Budget Review (B6-15-15)

… the significant revenue and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt totaling $45 …

https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15

Discovery Charter School – Network and Financial Software Access Controls (2022M-156)

… and financial software access controls were adequate. As a result, data and personal, private and sensitive … at greater risk for unauthorized access, misuse, or loss. In addition to finding sensitive information technology (IT) … and three individuals unnecessarily shared access to a user account with administrative permissions. As a result, …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controls

XI-A.4 Procurement Card Use – XI-A. Purchasing

… to purchase goods and services less than $500.00 when a vendor accepts the PCard for payment. This facilitates a cost … drop down menu. Alternately, the agency may select these options on a requisition, which will be carried forward to …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a4-procurement-card-use

Town of Benson – Financial Condition (2013M-77)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition … 1, 2010, through December 31, 2012. Background The Town of Benson is located in Hamilton County and has a population …

https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77

DiNapoli's Auditors Halt $25 Million in Suspicious Tax Refunds

… “While most taxpayers are honest, there are some filers and preparers looking to cheat their fellow New Yorkers by … to. My office is stopping those suspicious refunds and ensuring that only legitimate refunds are paid.” … work cooperatively with the Department of Taxation and Finance to stop questionable refunds and to ensure timely …

https://www.osc.ny.gov/press/releases/2016/04/dinapolis-auditors-halt-25-million-suspicious-tax-refunds

Long Lake Central School District – Payroll (2016M-90)

… The purpose of our audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through … transfers between the District’s bank accounts for payroll purposes and preparing and executing the employees’ …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90

Real Property Tax Cap Information - Glossary

… in assessed value from the prior roll resulting from new construction, property annexed from another assessing …

https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossary

CUNY Bulletin No. CU-372

… York City Comptroller’s Consent Determination dated March 12, 2009. The new rates and other information are contained …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-372-retroactive-and-current-salary-rate-increases-auto

IV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions

… requirements. The following are the most notable statutes for account code usage in the SFS: State Finance Law §8 … system which accurately and systematically accounts for: A revenues, receipts, resources and property of the state and each of its agencies; for all advances to each agency; for all appropriations and …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutes

SUNY Bulletin No. SU-326

… Purpose The purpose of this bulletin is to provide agency instructions for processing the Downstate … Employees Union, provides for a location adjustment to employees whose work site is New York City, Suffolk, … Location Fund based on the number of employees in BU28 to be paid in Administration 1L. Employees who are part time …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-326-suny-downstate-location-stipend-gsnu-employees-represented

SUNY Bulletin No. SU-303

… Purpose The purpose of this bulletin is to provide agency instructions for processing the Downstate … Employees Union, provides for a location adjustment to employees whose work site is New York City, Suffolk, … Location Fund based on the number of employees in BU28 to be paid in Administration 1L. Employees who are part time …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-303-suny-downstate-location-stipend-gsnu-employees-represented

Refunds – Divorce and Your Benefits

… Occasionally, a member may be entitled to a refund of contributions due to tier reinstatement , … or withdrawal of excess member contributions . If there is a DRO on file, NYSLRS’ Matrimonial Unit will determine … be distributed to the ex-spouse. As a rule, if the DRO is silent on the issue of a refund of contributions, the …

https://www.osc.ny.gov/retirement/members/divorce/refunds

Quogue Union Free School District – Financial Condition Management (2017M-196)

… Purpose of Audit The purpose of our audit was to determine whether the Board and District … Quogue Union Free School District is located in the Town of Southampton in Suffolk County. The District, which is …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017m

Town of Frankfort - Board Oversight (2018M-58)

… controls to provide oversight. Ensure that claims are retained and include proper supporting documentation …

https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58

Town of Washington – Information Technology (2013M-164)

… Town of Washington is located in Dutchess County and has a population of approximately 4,800. The Town Board is … $1.17 million. Key Findings The Board did not adopt a comprehensive IT security plan or a disaster recovery plan. … risk that Town data, hardware and software systems may be lost or damaged by unauthorized access and use, or …

https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164