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State Comptroller Thomas P. DiNapoli Statement on IDA Reform Legislaton (S.5867/A.7915)
… “My thanks to Assemblyman Magnarelli and Senator Marchione for encouraging New York to adopt meaningful oversight and … to recognize the New York Economic Development Council for its partnership in creating sensible legislation to that … local communities. My thanks also to Governor Cuomo for recognizing the value of this proposal and signing the …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-thomas-p-dinapoli-statement-ida-reform-legislaton-s5867a7915State Agencies Bulletin No. 1450
… Retirement System (ERS) members for calendar year 2016 is $17,910.78. Background In accordance with Chapter 504 of the Laws of 2009, Legislation established an annual, … and Local Retirement System. Affected Employees Employees who are Tier 5 members of ERS Plan Type 7Y Effective Dates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1450-tier-5-pensionable-overtime-earnings-limit-calendar-year-2016-employeesSaranac Central School District – Investment Program (2023M-89)
… the 22-month audit period, the District had an average of $12.4 million in operating and debt service funds … have earned $356,452, or $202,353 more than the $154,099 of investment earnings during our audit period. Officials did … monthly cash flow forecasts that estimate the amount of funds available for investment. Consider all four …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89Accounts Payable Advisory No. 25
… Personal and Private Information Guidance: This advisory is intended to remind Business Units that confidential … invoice number, invoice description, and comments fields of a voucher. Examples of confidential information include: Social Security numbers; …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/25-confidential-personal-and-private-informationLowville Academy and Central School District – In-School Internet Conntectivity (S9-22-3)
… bandwidth totaled 1.0 Gigabits per second (Gbps) for Internet service. Overall, of the 20 teachers surveyed … District monitored bandwidth usage and provided a system for users to submit Internet connectivity issues for resolution. Our audit focused on the Internet …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/lowville-academy-and-central-school-district-school-internetCato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)
… not proper. As a result: $14.1 million of (97 percent) salary and wage payments were disbursed without authorization. For four of nine employees that had separation payments, … Develop and implement procedures for monitoring salary and wage payments. Seek recovery of any amounts …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefitsHauppauge Union Free School District – Leave Accruals (2022M-150)
… School District (District) officials properly accounted for employees’ leave accruals and accurately calculated payments for unused leave accruals. Key Findings District officials did not properly account for leave accruals for 19 of the 49 employees’ accrual …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150Loans – Divorce and Your Benefits
… loan balance at retirement, the pension will be reduced for each loan, taking into consideration the member’s age at … see the Tiers 3, 4, 5 & 6 Loan Application (RS5025-A) for approximate annual reductions. Unless the DRO provides … their full equitable share of the pension if the reduction for a member’s outstanding loan at retirement is …
https://www.osc.ny.gov/retirement/members/divorce/loansCarle Place Union Free School District – Network User Account Controls (2022M-121)
… 25 unneeded service accounts. Establish written procedures for granting, verifying, changing and disabling network user … access. Key Recommendations Establish written procedures for granting, verifying, changing and disabling network user …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/carle-place-union-free-school-district-network-user-account-controlsComptroller DiNapoli Statement on New Immigration Ban
… In another report , DiNapoli found immigrants accounted for $257 billion in economic activity in New York City in …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-statement-new-immigration-banEast Moriches Union Free School District – Budget Review (B7-14-3)
… year are reasonable. Background The East Moriches Union Free School District, located in Suffolk County, issued debt … in this budget review letter. … East Moriches Union Free School District Budget Review B7143 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/01/east-moriches-union-free-school-district-budget-review-b7-14-3Chenango Valley Central School District – Budget Review (B4-14-8)
… expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/chenango-valley-central-school-district-budget-review-b4-14-8True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… in the contractual agreement are received and pay only for those stipulated services. School officials disagreed …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mCommack Union Free School District - Information Technology Assets Inventory (2020M-15)
… It took between 11 and 55 days from our initial visits for officials to locate 80 additional IT assets. Because of … Implement policies and procedures to properly account for all electronic devices throughout the District. Ensure … location of asset. Designate staff to be responsible for accounting for inventory, and updating the records to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsState Agencies Bulletin No. 1980
… Purpose The purpose of this bulletin is to notify agencies that the pensionable … plan year is $18,233.00. Affected Employees Tier 6 members of NYCTRS, NYCBERS, and NYCERS are affected. Background OT … each year based on the Consumer Price Index on December 31 of the previous year. This year (2022) the OT limit is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1980-2022-tier-6-overtime-limit-nyc-retirement-systems-nycers-nyctrs-andState Agencies Bulletin No. 1978
… of this bulletin is to notify agencies of the 2022 maximum salary limit for ORP and VDC in Tier 6 plan members. Affected Employees … OSC Actions OSC will update PayServ to reflect the Maximum Salary Limit for calendar year 2022. PayServ will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1978-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedFranklin-Treadwell Fire District – Disbursements (2021M-16)
… to ensure disbursements were authorized, supported and for appropriate District purposes. Key Findings Although … officials, disbursements were authorized, supported and for appropriate District purposes. However, the failure to review disbursement activities increases the risk for unauthorized and inappropriate transactions. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16Herricks Union Free School District – Overtime (2019M-127)
… to 10 custodial employees totaling $35,017 or 43 percent of total overtime paid to these employees, primarily for … non-emergencies. However, with appropriate scheduling some of these overtime payments could have been avoided or reduced. Paid $29,135 in overtime to employees who substituted for other employees absent on their scheduled …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127Poughkeepsie City School District - Budgeting (2018M-226)
… limit. Surplus funds can be used as a financing source for funding one-time expenditures, funding needed reserves, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226East Moriches Union Free School District – Budget Review (B7-13-3)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3