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Horseheads 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 into a service level … were unable to determine exactly what services they paid for, if the District was appropriately billed or receiving …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127Western Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)
… employees that were assigned a take-home vehicle, except for the CEO, maintained mileage logs and reimbursed the Corporation for personal use of its vehicle in a timely manner. The CEO did not reimburse the Corporation …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-oversight-take-homeOpinion 89-24
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICT OF INTEREST -- Collective Bargaining … officers (see General Municipal Law, §800[4],[5]). For this purpose, a "contract" includes any express or … an interest in any contract between the school district for which he serves as a board member and his counselling and …
https://www.osc.ny.gov/legal-opinions/opinion-89-24Tuition Assistance Program – College of Westchester
… Education’s Rules and Regulations when certifying students for State financial aid. Background The College of Westchester, (Westchester) offers programs in business, computer, digital media, and health fields. Tuition for full-time students is $8,900 per semester and the …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/tuition-assistance-program-college-westchesterThe Domestic Relations Order – Divorce and Your Benefits
… determine that the member’s ex-spouse is entitled to share in the member’s benefit. Therefore, we will honor a properly … Relations Order (DRO) issued by a New York State court. (For information about a DRO issued by other states, see … of 1984 and the Internal Revenue Code (IRC) that provide for Qualified Domestic Relations Orders (QDROs) (see ERISA …
https://www.osc.ny.gov/retirement/members/divorce/domestic-relations-orderWage Theft Investigations
… timely and whether these efforts are successful in recovering funds for injured workers. Our audit covered the period April 1, … reports. Employers may be allowed a payment plan for restitution, but the Division has not established …
https://www.osc.ny.gov/state-agencies/audits/2014/06/06/wage-theft-investigationsDiNapoli Releases December State Cash Report
… P. DiNapoli. New York state also received $235 million in new monetary settlements during December. "Overall tax … December, $5 billion or 4.8 percent higher than last year for the same period. Significant increases include spending for Medicaid (up $2.7 billion, primarily from federal …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-releases-december-state-cash-reportComptroller DiNapoli Releases School District Audits
… approximately $1.6 million from 2016-17 through 2018-19. In addition, the district reported unassigned fund balance … In addition, 10 checks totaling $5,100 were written for petty cash use. The check amounts ranged from $300 to … District officials did not establish written procedures for password management, wireless security, remote access and …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-auditsCost-Saving Ideas: Legal Requirements
… Cash Management for Local Governments General Municipal Law (GML) Section 10 … designation of one or more "banks" or "trust companies" for deposit of public funds and for the securing of public … local government to authorize the receipt of check images in lieu of cancelled checks. Banking Law Section 96-d allows …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsAssertive Community Treatment Program
… of all New Yorkers. Its mission is to facilitate recovery for adults receiving treatment for serious mental illness; to support children and families in their social and emotional development and in the early …
https://www.osc.ny.gov/state-agencies/audits/2015/05/06/assertive-community-treatment-programOversight of Drug Disposal
… and controlled substances are particularly at high risk for diversion, misuse, abuse, and addiction. Therefore, … practice alternative, and further reinforced this policy in its updated 2017 Guidance for Proper Pharmaceutical Disposal . The disposal of unused …
https://www.osc.ny.gov/state-agencies/audits/2020/05/15/oversight-drug-disposalState Agencies Bulletin No. 1075
… by the Joint Committee on Health and Safety are eligible for a pilot Firearms Training and Safety Incentive Program … with State Fiscal Years. Incentive payment amount for training in State fiscal year 2010-11 is $250.00. To be eligible for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1075-pef-firearms-training-and-safety-incentive-programCompliance With Payment Card Industry Standards
… Background The Authority provides transportation services in Onondaga, Oswego, Cayuga, and Oneida counties. The Authority accepts credit cards as a method of payment for bus fares and parking. All organizations that accept … to improve the Authority’s information security program for cardholder data and to help ensure it meets PCI …
https://www.osc.ny.gov/state-agencies/audits/2017/02/06/compliance-payment-card-industry-standardsState Agencies Bulletin No. 1188
… by the Joint Committee on Health and Safety are eligible for a pilot Firearms Training and Safety Incentive Program … with State Fiscal Years. Incentive payment amount for training in State fiscal year 2011-12 is $250.00. To be eligible for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1188-pef-firearms-training-and-safety-incentive-programArgyle Central School District – Internal Controls Over Payroll (2014M-051)
… internal controls over payroll and leave accruals for the period July 1, 2012 through October 31, 2013. … The Argyle Central School District (District) is located in several towns in Washington County. The District is … 600 students and 110 employees. Budgeted appropriations for the 2013-14 fiscal year were $11.3 million, which were …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051Comptroller DiNapoli Releases Municipal Audits
… and the Orange County Department of Social Services . "In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … $100,000 of purchases that were not publicly advertised for bids or purchased through state or county contracts. In …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-0Town of Hamlin – Financial Oversight and Information Technology (2012M-197)
… functions and information technology to properly account for and safeguard Town assets for the period January 1, 2010, through August 9, 2012. Background The Town of Hamlin is located in Monroe County and had a population of 9,045. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197State Comptroller DiNapoli Releases School Audits
… District and the Stillwater Central School District . "In today's fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … that claims are sufficiently documented and supported, are for legitimate district purposes, and are audited and …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-1Summit Security Services, Inc. (Summit)
… Under the contract, OGS paid Summit nearly $2.8 million for security guard and fire safety director services provided … State Office Building; and the James A. Farley Building in New York City during the period January 1, 2017 through … Key Findings We found OGS paid Summit more than $867,000 for 40 individuals provided by Summit’s subcontractor, …
https://www.osc.ny.gov/state-agencies/audits/2020/08/03/summit-security-services-inc-summitState Comptroller DiNapoli Releases School Audits
… and the Remsenburg-Speonk Union Free School District . "In an era of limited resources and increased accountability, … clubs did not maintain adequate supporting documentation for 28 remittances totaling $36,079. District officials are … reviewed, totaling $7,098, did not have requisition forms. For access to state and local government spending, public …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits