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Opinion 91-18
… This opinion represents the views of the Office of the State Comptroller at the time it was … as his or her bookkeeper or confidential secretary) GENERAL MUNICIPAL LAW, §800(3); TOWN LAW, §29(15): A town … v Town Board of the Town of Onondaga , 61 AD2d 352, 402 NYS 677). We believe that the employment of relatives or …
https://www.osc.ny.gov/legal-opinions/opinion-91-18State Comptroller DiNapoli Releases Municipal & School Audits
… District officials did not always accurately calculate separation payments and did not ensure an independent review of separation payment calculations was performed. Therefore, … and missed payments. Of the 41 employees reviewed, 14 separation payments totaling $66,036 were not calculated …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsCity of New Rochelle - Elevator Inspections (2018M-62)
… are inspected and certificates are on display or available for inspection. City officials disagreed with certain aspects …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62Accounts Payable Advisory No. 49
… Update: The below sections of the Guide to Financial Operations (GFO) are either new or were updated to reflect changes in the Statewide Financial System (SFS) effective April 1, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/49-gfo-updates-basis-date-invoice-received-date-mir-date-and-paymentAfton Central School District – Fund Balance Management (2023M-18)
… $63,561 in unnecessary interest and other associated costs for the issuance of bond anticipation notes (BANs) to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Jamestown City School District – Fund Balance and Reserves (2022M-97)
… report - pdf] Audit Objective Determine whether the Jamestown City School District (District) Board of Education … to initiate corrective action. … Determine whether the Jamestown City School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Friendship Central School District – Fund Balance and Reserves (2022M-55)
… (8 percent) in the three fiscal years audited. This made it appear the District needed to use fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Norwood-Norfolk Central School District – Financial Management (2022M-129)
… which is enough to fund average retirement expenditures for 10 years. This balance exceeds the Board’s targeted …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Chittenango 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)
… training and implementing an IT contingency plan. Key Findings The Board and District officials did not … changing and disabling network user account access. Key Recommendations Periodically review network user accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83Selected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State as well as other outliers. As a result, we … we examined $121,697 in travel costs associated with this one employee. Key Findings Most of the expenses we …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-0Town of Western - Supervisor’s Records and Reports (2022M-184)
… bonding for a capital project. In addition, the highway fund owes the general fund $41,540, and bank reconciliation … the required annual update document (AUD) with New York State Office of the State Comptroller. As of August 11, 2022 the unfiled AUDs …
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)
… application and developed an information technology (IT) contingency plan. Key Findings Although District … not adequately secure access to the network or develop an IT contingency plan. As a result, there is an increased risk … a network disruption or disaster. In addition to sensitive IT control weaknesses that were confidentially communicated …
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)
… agreed with our findings and recommendations, except for certain issues. Appendix B includes our comment on issues …
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)
… Develop written procedures for tracking IT assets. Nine of 31 devices (laptops, desktops and tablets) we tested were … Enter into a service level agreement (SLA) with each of the District’s IT service providers to clearly identify the IT services and providers’ responsibilities. Over a half …
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
… are located or, for actions within New York State, by a Judge of the Court in which the action is placed on trial. …
https://www.osc.ny.gov/retirement/members/divorce/obtaining-information-about-members-benefitsCost-of-Living Adjustment – Divorce and Your Benefits
… still living. A DRO will be reviewed to determine whether it permits, forbids, or requires the ex-spouse to receive a …
https://www.osc.ny.gov/retirement/members/divorce/cost-living-adjustmentUncollected Penalties (Follow-Up)
… was to assess the extent of implementation, as of April 30, 2015, of the eight recommendations included in our … outstanding accounts routinely had no collection activity for two years or more and were often deemed uncollectible. This audit also found that there was a lack of a separation …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-followScio Central School District – Capital Assets (2024M-45)
… annually, the last physical inventory was conducted in 2017. The Superintendent of Schools (Superintendent) and …
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)
… Purpose To determine the extent of implementation of the three … substance abuse. Many of these programs are provided by not-for-profit organizations under contracts administered by … in our initial report. Key Findings OASAS officials have made progress in addressing the matters identified in …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/contract-daytop-village-inc-follow