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Onteora Central School District – Information Technology (2015M-92)
… for security awareness training. The District’s service level agreement with the Ulster County Board of Cooperative … the District’s needs and expectations and specifies the level of service to be provided by the network support …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92DiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… Property tax levy growth for school districts and 10 of the state’s cities will be capped … applied to local governments (excluding New York City) and school districts in 2012, limits annual tax levy increases to … exceptions. The law also includes provisions that allow school districts and municipalities to override the cap. …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearOnTECH Charter High School - Information Technology (2023M-71)
… and protected against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71Copiague Union Free School District - Information Technology (2023M-150)
… – pdf] Audit Objective Determine whether Copiague Union Free School District (District) officials properly managed … Determine whether Copiague Union Free School District District officials properly managed …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150Cicero Fire District – Financial Condition (2023M-132)
… monitor and rebuild the District’s fund balance, there is a risk that the District may not have sufficient financial … Effectively monitor available fund balance, resulting in the unrestricted fund balance deficit increasing to as … years. Develop long-term financial and capital plans or a fund balance policy. Obtain an independent audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132Putnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… overtime calculation errors totaling $408 and paid $393 in overtime that was not approved. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeWest Webster Fire District – Financial Management (2023M-23)
… Reduce unrestricted fund balance and use excess funds in a manner more beneficial to taxpayers. Adopt realistic …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Village 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-14Town 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-184New York State Comptroller DiNapoli Statement on Governor Signing Legislation to Restore Contract Review Authority
… Public Funds Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/12/new-york-state-comptroller-dinapoli-statement-governor-signing-legislation-restore-contract-reviewVillage of East Hampton – Information Technology (2015M-187)
… 2015. Background The Village of East Hampton is located in the Town of East Hampton, Suffolk County, and has a …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Cost-of-Living Adjustment – Divorce and Your Benefits
… a COLA distribution. NYSLRS will interpret general terms in a DRO as intent to provide an ex-spouse with a share of …
https://www.osc.ny.gov/retirement/members/divorce/cost-living-adjustmentPartial Lump Sum Payment at Retirement – Divorce and Your Benefits
… portion of their retirement benefit as a Partial Lump Sum (PLS) payment at retirement, in exchange for a permanently … of their monthly benefit. Read about eligibility and how a PLS is calculated on our Partial Lump Sum Payment page . A member with a DRO can choose a PLS option. If the DRO addresses the PLS, NYSLRS will review …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementHolland Central School District – Claims Audit (2021M-210)
… the current claims auditor did not receive proper training to fulfill the Board’s claims audit responsibilities. As a … 47 claims totaling $596,495 lacked adequate documentation to demonstrate that officials complied with the procurement … Superintendent’s secretary as the Board’s claims auditor for 12 of 14 months. Key Recommendations Ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210IX.7.F M-Year Legislation – IX. Federal Grants
… awarding agency and the award is considered expired. In some instances, the life of a federal award may be more or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislationErie County Probation Department – Restitution Payments (S9-20-11)
… a maximum of $100 payment each year their probationer’s case was active. Key Recommendations Establish adequate …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11Ripley Central School District – Payroll and Leave Accruals (2021M-53)
… were not properly reviewed or approved, as required. In addition, the payroll clerk (clerk) did not deduct a total …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53Town of Saugerties – Information Technology (2015M-117)
… 28, 2015. Background The Town of Saugerties is located in Ulster County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117Eastchester Union Free School District – User Accounts and Information Technology Contingency Planning
… established an adequate information technology (IT) contingency plan. Key Findings District officials did not … use, access and loss nor did they establish an adequate IT contingency plan. Sensitive IT control weaknesses were also … IT contingency plan to minimize the risk of data loss or prevent a serious interruption of services. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-informationIndian River Central School District – Financial Condition Management (2022M-92)
Determine whether the Indian River Central School District District Board of Education Board and District officials adequately managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022m