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Port Washington Union Free School District – Payroll (2025M-38)
… pdf] Audit Objective Did Port Washington Union Free School District (District) officials accurately pay clerical, … examined compensation totaling $449,510 that was paid to 40 of the District’s 239 clerical, custodial, maintenance, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Opinion 2008-2
… General Municipal Law § 802 (1) (h) provides an exception for a contract in which a municipal officer or employee has … involved an expenditure below the monetary threshold for competitive bidding under General Municipal Law § 103. In … proposals or quotations will be secured by requests for proposals, written or verbal quotations, or other methods …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2Opinion 88-31
… be deposited in the same manner as may be by law provided for the deposit of money generally received by such court, … to compensate the treasurer or finance commissioner for receiving, keeping and paying out the bail (see 1972 Opns … to deposit the money in the same manner provided by law for the deposit of money generally by that official (see, …
https://www.osc.ny.gov/legal-opinions/opinion-88-31DiNapoli: Problems Plague State's Rent Relief Program; Federal Funds To Help Renters at Risk
… Rental Assistance Fund, reflecting payments and support for the program. With unemployment in New York City close to … evictions. New York’s Congressional delegation has pushed for more efficient distribution of funds, while lawmakers … groups not caught up on rent payments. Rent arrears for Black households have grown fastest in the period since …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-problems-plague-states-rent-relief-program-federal-funds-help-renters-riskAccounts Payable Advisory No. 49
… Financial System (SFS) effective April 1, 2018: Chapter Name Description of Change XII.5.F.1 Basis Date New section …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/49-gfo-updates-basis-date-invoice-received-date-mir-date-and-paymentOutstanding Violations (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our initial audit … We further found that when inspections did take place, almost half of the time (47 percent) inspectors found the …
https://www.osc.ny.gov/state-agencies/audits/2014/10/15/outstanding-violations-followCity of New Rochelle - Elevator Inspections (2018M-62)
… Although the City’s Elevator Master List included 226 properties with 308 elevators and related equipment, our visits to 58 properties disclosed 140 elevators and related equipment that …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62Andover Central School District - Financial Management (2018M-145)
… by a total of approximately $3 million (13 percent) from 2014-15 through 2016-17. District officials improperly … $1.2 million in a debt reserve in the debt service fund from 2014-15 through 2016-17, which made it appear that …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Uncollected Penalties (Follow-Up)
… of April 30, 2015, of the eight recommendations included in our initial audit report, Uncollected Penalties (Report … and two were not implemented. Key Recommendation Officials are given 30 days after the issuance of the follow-up review … (2013-S-27) Department of Agriculture and Markets, Dairy Inspections (2014-S-16) … The objective of our followup …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-followTown 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-184Montauk Union Free School District – Information Technology (2022M-137)
… needed. Two unknown individuals had an active network user account. IT security awareness training was not provided. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Silver Creek Central School District – Financial Management (2022M-153)
… 2021, maintained a surplus fund balance that exceeded the legal limit of 4 percent by approximately $7.1 million, or 27 … with our findings and recommendations, except for certain issues. Appendix B includes our comment on issues District officials raised in their response. … …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
… establish adequate IT controls over network user accounts. In addition to sensitive IT weaknesses communicated … a half million dollars was paid to IT service providers. In addition, because officials did not develop a written IT … action. Appendix B includes our comment on an issue raised in the District’s response letter. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assetsObtaining Information about a Member’s Benefits – Divorce and Your Benefits
… the information may be obtained by subpoena. In accordance with New York State Civil Practice Law and … New York must be “So Ordered” by a Justice of the Supreme Court in the district where the records are located or, for … by a Judge of the Court in which the action is placed on trial. NYSLRS will reject an attorney-issued subpoena . …
https://www.osc.ny.gov/retirement/members/divorce/obtaining-information-about-members-benefitsCost-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-adjustmentChittenango Central School District – Information Technology (2023M-155)
… are no longer needed and periodically review user accounts for necessity. Develop and adopt a written IT contingency …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155Brentwood Union Free School District – Information Technology (2023M-83)
… and officials ensured computerized data was safeguarded by monitoring network user accounts, providing network users … provide IT security awareness training as required by a Board-adopted policy or implement an IT contingency … has an increased risk that the network may be accessed by unauthorized individuals, data will be lost and the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83Scio Central School District – Capital Assets (2024M-45)
… and accurate capital asset records. As a result, of the 100 capital assets with a total recorded replacement cost … annually, the last physical inventory was conducted in 2017. The Superintendent of Schools (Superintendent) and … agreed with our recommendations and indicated they intend to initiate corrective action. … Determine whether Scio …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45Contract with Daytop Village, Inc. (Follow-Up)
… its fiscal responsibilities under the contract and as a result, OASAS paid Daytop $11.5 million more than it was … prior audit recommendations, one was implemented, and two have been partially implemented. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/contract-daytop-village-inc-followChemical Dependency Program Payments to Selected Contractors in New York City (Follow-Up)
… Palladia Inc, and the Queens Child Guidance Center by the Office of Alcoholism and Substance Abuse Services (OASAS) for … in this review. Other Related Audit/Report of Interest Office of Alcoholism and Substance Abuse Services: Contract … Dependency Program Payments to Selected Contractors in NYC 2007S60 …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/chemical-dependency-program-payments-selected-contractors-new-york-city-follow