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Montauk Union Free School District – Information Technology (2022M-137)
… or develop an IT contingency plan. As a result, there is an increased risk that the network may be accessed by … the plan and could not provide a reasonable explanation for failing to do so. Key Recommendations Periodically review … IT contingency plan. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Partial Lump Sum Payment at Retirement – Divorce and Your Benefits
… Eligible members can choose to receive a portion of their retirement benefit as a Partial Lump Sum (PLS) … must also elect a pension payment option for the payment of their monthly benefit. Read about eligibility and how a … If the DRO addresses the PLS, NYSLRS will review the terms of the DRO and comply with the Order. If the DRO does not …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementCortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… users within the financial software, and Business Office staff performed incompatible duties without management’s … District officials failed to ensure that Business Office staff were billing for various reimbursements due to the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsCohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… Authority’s financial affairs. Key Findings Due to limited staffing at the Authority, there was no segregation of … payroll to the extent possible given the limited staffing. Establish adequate oversight procedures for payroll …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373State Comptroller DiNapoli Announces New Cybersecurity Training Webinars for Local Governments
… new “10-minute Tech Talk” cybersecurity training webinars for local government officials with weekly releases planned throughout October in … sophisticated and commonplace, the importance of training for the "people" part of a cyberdefense has grown even more …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-announces-new-cybersecurity-training-webinars-local-governmentsXIII.2.D Expense Report Payment – XIII. Employee Expense Reimbursement
… employee’s payroll information in the SFS. OSC’s Bureau of Payroll Services issues periodic guidance to payroll officers on the establishment and maintenance of payment information. When employees are employed by … agencies or when an agency is reimbursing the expenses of an employee from a different agency, the submitting agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2d-expense-report-paymentDiNapoli: City Property Tax Assessments Show Return to Pre-Pandemic Levels Ahead of Schedule
… finances entering fiscal year (FY) 2023, amid uncertainty in the city's economic recovery and its impact on city … are office buildings , are expected to increase by 11.7% in FY 2023, reaching levels just short of the peak in FY 2021. Multi-family residential (Class II) market value …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-city-property-tax-assessments-show-return-pre-pandemic-levels-ahead-scheduleChenango Valley Central School District – Budget Review (B4-13-11)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … lunch fund as of June 30, 2008. Local Finance Law requires all local governments that have been authorized to issue … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Village of Nichols – Financial Condition (2013M-50)
… the Town of Nichols, Tioga County. The Village is governed by a Board of Trustees which comprises five elected members … of $89,500 for increased water costs and major flood damage. Because the Village has a very small tax base, …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50State Comptroller DiNapoli Releases School District Audits
… appropriately sought competition through requests for proposals or quotes for professional services totaling approximately $4.3 million … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1Operational Advisory No. 31
… with the Statewide Financial System (SFS), the Office of the State Comptroller (OSC) removed agency dollar … Approval and Budget Check, it runs against the Bureau of State Accounting Operations’ (BSAO) established risk … must attach all supporting documentation at the time of transaction submittal or posting in SFS (i.e. bulkload …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changePort Jefferson Union Free School District - Claims Processing (2018M-055)
… Objective Determine whether the Board had established and properly implemented an adequate system to audit vouchers … We reviewed 60 general fund claims totaling $298,123 and 10 extra-classroom activity claims totaling $2,705 to … place had verified they were properly supported, audited and approved before payment. We found the claims audit …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/port-jefferson-union-free-school-district-claims-processing-2018m-055Wyoming County - Hospital Cafeteria Cash Receipts (2018M-70)
… County Hospital and Skilled Nursing Facility (Hospital) cafeteria sales were properly collected, deposited and recorded. Key Findings Cash from cafeteria sales was not always deposited. The cafeteria manager did not ensure documentation to support the … Wyoming County Hospital Cafeteria Cash Receipts 2018M70 …
https://www.osc.ny.gov/local-government/audits/county/2018/08/31/wyoming-county-hospital-cafeteria-cash-receipts-2018m-70New York State Comptroller Thomas P. DiNapoli Offers Christmas Greetings
… “At this special time of year when we come together to celebrate Christmas we … are exciting, but our health and the health and happiness of our loved ones are the ultimate gifts any of us could receive. Let’s also remember the many individuals … At this special time of year when we come together to celebrate Christmas we …
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-offers-christmas-greetingsTown of Skaneateles - Real Property Tax Exemption Administration (2018M-173)
… Town of Skaneateles Real Property Tax Exemption Administration …
https://www.osc.ny.gov/local-government/audits/town/2018/11/16/town-skaneateles-real-property-tax-exemption-administration-2018m-173Dover Union Free School District - Information Technology (2018M-112)
… individuals have access. District officials agreed with our recommendations and indicated they have begun to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/dover-union-free-school-district-information-technology-2018m-112Retirees Contribute to New York State's Economy
… helping to create jobs and paying their fair share of taxes, NYSLRS retirees contribute to the economic health of our communities. And because NYSLRS provides a lifetime … a stronger New York. During 2024, approximately 79 percent of NYSLRS retirees and beneficiaries lived in NY and were …
https://www.osc.ny.gov/retirement/retirees/retirees-contribute-new-york-states-economyOnondaga County – Sexual Harassment Prevention Training (S9-23-8)
… (County) employees and elected officials completed annual sexual harassment prevention training (SHP Training). Key …
https://www.osc.ny.gov/local-government/audits/county/2023/09/08/onondaga-county-sexual-harassment-prevention-training-s9-23-8Thurston Fire District – Financial Activity (2016M-430)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … The Thurston Fire District is a district corporation of the State, distinct and separate from the Town of Thurston …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/08/thurston-fire-district-financial-activity-2016m-430State Agencies Bulletin No. 1927
… Purpose The purpose of this bulletin is to inform agencies of the automatic processing of the April 2020 M/C Performance Advances and provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1927-april-2020-managementconfidential-mc-performance-advances