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York Central School District – Network Access Controls (2022M-93)
… District officials did not comply with Board policy to ensure adequate network access control procedures were … the specific services the IT vendor was contracted to provide. In addition, sensitive network access control weaknesses were communicated confidentially to officials. Key Recommendations Ensure officials enforce …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93Town of Wappinger – Financial Condition (2013M-94)
… 31, 2012. Background The Town of Wappinger is located in Dutchess County and has a population of approximately … over several years, but has shown some improvement in 2012. Key Recommendations Develop realistic revenue and …
https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… did not: Disable 31 unneeded network user accounts (of the 225 enabled nonstudent accounts) including, but not … employed by the District. As a result, the District’s risk of unauthorized network access is increased. Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-andTown of Franklin – Financial Condition (2018M-8)
… Purpose of Audit The purpose of our audit was to determine whether the Town Board effectively monitored the … (TOV) Highway fund balance decreased by 59 percent to $87,500, or 13 percent of expenditures. The Town … timely AUD each year, file it with OSC and provide a copy to the Clerk and Board members. The Board should annually …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… were not in place for maintaining leave accrual records or to ensure that separation payments were made in accordance … or less leave days (143) than what they were entitled to. Three employees’ vacation accruals were not properly … The audit report includes six recommendations to help the Board and District officials improve their …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Town of Pendleton – Capital Projects (2024M-72)
… unaware of total project costs, and the Board could not effectively monitor the status of the projects or communicate …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72Town of Hector – Employee Compensation (2024M-85)
Determine whether Town of Hector Town employee compensation was authorized accurate and supported
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85State Comptroller DiNapoli Releases School District Audits
… board and district officials did not properly manage fund balance and reserves. As of June 30, 2021, the recalculated surplus fund balance was $3.3 million, which exceeds the 4% statutory … the debt reserve fund. Workers’ compensation reserves fund balance of $836,000 can fund the average workers’ …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Audits
… Medicaid fee-for-service claims for drugs that appear to be generic but were paid using brand name pricing methods. … claims were paid on behalf of ineligible members due to data transfer issues between the Civil Service and CVS … namely, Civil Service and CVS are working to develop a procedure for the recovery of these and future improper …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-auditsComparison of ERS Benefits
… State Correction Officers whose contributions are limited to 30 years. Uniformed Court and Peace Officers (UCPOs) … State Correction Officers whose contributions are limited to 30 years). See Tier 6 Member Contributions. Retirement Age … the three highest consecutive years of service, subject to limitations. FAE Limitation The earnings in any year …
https://www.osc.ny.gov/retirement/employers/comparison-ers-benefitsState Comptroller Thomas P. DiNapoli Statement on the Death of Chief Justice Kaye
… “New York lost one of our legal pioneers today. Former Chief Judge Judith Kaye led our state’s top court through difficult decisions and rightly pushed the …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-thomas-p-dinapoli-statement-death-chief-justice-kayeXII.6 Overview – XII. Expenditures
… This section provides Business Units with guidance on how to process certain payment situations where the type of … required by the Office of the State Comptroller. Guide to Financial Operations REV. 01/26/2015 …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii6-overviewState Comptroller DiNapoli Releases Municipal Audits
… Town of Brunswick – Justice Court (Rensselaer County) Case files were properly maintained with all supporting …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School District Audits
… with the school’s procurement policy or publicly advertise for capital improvement projects. A review of 74 purchases … school officials did not obtain quotes or use the request for proposals (RFP’s) process for 27 purchases totaling … should improve their accounting practices to accurately report fund balance. While the district’s unrestricted fund …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases School Audits
… announced his office completed audits of Central Valley School District , Harpursville Central School District , Southold Union Free School District and the Webster Central School District . "In an era of limited …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-school-audits-0Retirement System Membership – Special 20- and 25-Year Plans
… working for New York State or any municipal employer in the State, membership in the New York State and Local … Your plan is listed in your Member Annual Statement, or you can contact us to verify your plan coverage. Members who joined before July …
https://www.osc.ny.gov/retirement/publications/1517/retirement-system-membershipExamples – Article 14 Benefits
… not be reduced. However, the member could instead choose to begin receiving the benefit as early as age 55 with a … percent for each of the 5 years the benefit begins prior to his or her early retirement age of 60). Example: A member … Learn more about escalation. When you turn 62, the benefit is further reduced by 50 percent of your primary Social …
https://www.osc.ny.gov/retirement/publications/1644/examplesLimitations – Career Plan
… excluded from the computation of your FAS. Also, payment for up to 30 days of accumulated unused vacation will be … 36 months of earnings immediately preceding your date of retirement. Tiers 2 and 3 If the earnings in any year … is excluded from the computation of your FAS. Payment for accumulated vacation is not included in the calculation …
https://www.osc.ny.gov/retirement/publications/1642/limitationsLimitations – Regional State Park Police Plan
… from the computation of your FAS. Also, payment for up to 30 days of accumulated unused vacation will be included in … of overtime that can be included in your FAS is limited to 15 percent of your salary in any given year. Tier 6 If the … the Governor’s annual salary is excluded (please refer to our Overtime and Earnings Limits for Tier 6 page for more …
https://www.osc.ny.gov/retirement/publications/1867/limitationsLimitations – Police and Fire Plan
… excluded from the computation of your FAS. Also, payment for up to 30 days of accumulated unused vacation will be … 36 months of earnings immediately preceding your date of retirement. Tiers 2 and 3 If the earnings in any year … is excluded from the computation of your FAS. Payment for accumulated vacation is not included in the calculation …
https://www.osc.ny.gov/retirement/publications/1512/limitations