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Merrick Union Free School District – Financial Condition (2016M-240)

… The Merrick Union Free School District is located in the Town of Hempstead, Nassau County. The District, which …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240

Onteora Central School District – Information Technology (2015M-92)

… Purpose of Audit The purpose of our audit was to determine whether the District’s IT assets were adequately … The Board did not establish an acceptable use policy, a computer security plan, a disaster recovery plan, policies … Key Recommendations Adopt policies and procedures related to computer security, disaster recovery and disposal of …

https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92

OnTECH Charter High School - Information Technology (2023M-71)

… School’s Acceptable Use Policy (AUP). As a result, there is an increased the risk of School computers being exposed to …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71

Copiague Union Free School District - Information Technology (2023M-150)

… job functions. Provide IT security awareness and data privacy training annually to all officials and employees with … accounts and access for necessity. Provide periodic data privacy and IT security and awareness training to officials …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150

Cicero Fire District – Financial Condition (2023M-132)

… Effectively monitor available fund balance, resulting in the unrestricted fund balance deficit increasing to as …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132

Putnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)

… However, the BOCES Classified Employees’ Association collective bargaining agreement (CBA) supports a Tuesday …

https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtime

West Webster Fire District – Financial Management (2023M-23)

… provided adequate and accurate financial reports. As a result, the Board was not transparent with taxpayers and … 50 percent of the 2022 appropriations. The Board did not adopt realistic budgets. For example, revenues were underestimated by nearly $1.2 …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23

Village of Sidney – Financial Activities (2023M-14)

… were overstated by $288,510 and liabilities by $434,929 in fiscal year 2021-22. Two capital project funds and three …

https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14

Town of Western - Supervisor’s Records and Reports (2022M-184)

… has been unable to obtain bonding for a capital project. In addition, the highway fund owes the general fund $41,540, …

https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184

New York State Comptroller DiNapoli Statement on Governor Signing Legislation to Restore Contract Review Authority

… by State Sen. Elijah Reichlin-Melnick and Assemblyman Kenneth Zebrowski. “My office’s independent contract review …

https://www.osc.ny.gov/press/releases/2022/12/new-york-state-comptroller-dinapoli-statement-governor-signing-legislation-restore-contract-review

Village of East Hampton – Information Technology (2015M-187)

… through April 30, 2015. Background The Village of East Hampton is located in the Town of East Hampton, Suffolk County, and has a population of … Village of East Hampton Information Technology 2015M187 …

https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187

Cost-of-Living Adjustment – Divorce and Your Benefits

… directs NYSLRS to provide COLA increases. Retirement and Social Security Law Section 78-A (g) does not permit a … pension payment option benefit as a beneficiary, and even if COLA were previously awarded while the retiree …

https://www.osc.ny.gov/retirement/members/divorce/cost-living-adjustment

Partial Lump Sum Payment at Retirement – Divorce and Your Benefits

… benefit as a Partial Lump Sum (PLS) payment at retirement, in exchange for a permanently reduced monthly pension …

https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirement

Holland Central School District – Claims Audit (2021M-210)

… adequately supported and properly audited before payment. In addition, the current claims auditor did not receive … supporting documentation such as itemized invoices or detail of services provided. Further, the Board did not …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210

IX.7.F M-Year Legislation – IX. Federal Grants

… Most federal grant award funding has a limited period of availability. Some grant’s period of funds availability terminates on September 30 of the fifth federal fiscal year after the period of funds availability. These are considered M-Year grants. For … Most federal grant award funding has a limited period of availability …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislation

Erie County Probation Department – Restitution Payments (S9-20-11)

… report - pdf ] Audit Objective Determine whether the Erie County (County) Probation Department (Department) … Determine whether the Erie County County Probation Department Department officials …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11

Ripley Central School District – Payroll and Leave Accruals (2021M-53)

… developed any payroll policies or procedures. We reviewed 41 timecards and found: While not required by the District, more than 70 percent of the timecards (30 of 41) were not signed by a supervisor and none were signed by … the employee. More than 60 percent of the timecards (25 of 41) were incomplete as a result of missed punches totaling …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53

Town of Saugerties – Information Technology (2015M-117)

… The Town of Saugerties is located in Ulster County and has a population of approximately 20,000. The Town is … user access on an ongoing basis or restrict administrative rights to those who need them to perform their jobs. The … use policy. The Board has not developed computer security and disaster recovery plans, and has not established a breach …

https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117