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Hastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… ensured that unneeded network user accounts were disabled in a timely manner. Key Findings District officials did not … ensure that unneeded network user accounts were disabled in a timely manner. As a result, 21 percent of the District’s … control over other information technology (IT) functions. In addition to sensitive IT control weaknesses we …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mWillsboro Central School District – Student State Aid (2023M-119)
… aid for special education students who received services in summer placements. Key Findings District officials did … aid for special education students who received services in summer placements. As a result, as of June 30, 2023, the District had not claimed $55,771 in State aid to which it was entitled, of which $52,640 would …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/02/willsboro-central-school-district-student-state-aid-2023m-119Morley Volunteer Fire Company – Misappropriation of Funds (2023M-154)
… to herself and receiving cash from Company funds presented for deposit. Make 178 personal purchases totaling $19,572 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154Village of Hunter – Financial Operations (2023M-164)
Determine whether the Village of Hunter Village Board of Trustees Board and ClerkTreasurer properly managed Village financial operations
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Center Moriches Union Free School District – Payroll (2024M-155)
… employees for tutoring, covering classes, chaperoning and sports scorekeeping. Key Findings Officials did not make … employees for tutoring, covering classes, chaperoning and sports scorekeeping. Time sheets for 13 employees with 1,096 tutoring hours and 724 chaperone and sports scorekeeping events were not adequately supported to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/center-moriches-union-free-school-district-payroll-2024m-155Town of Deerpark – Budget Review (B6-16-18)
… reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling $868,000 to liquidate the …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-deerpark-budget-review-b6-16-18Ballston Area Recreation Commission – Board Oversight (2015M-269)
… recreational and educational programs to children residing in the Towns of Milton, Malta and Ballston, the Village of … Ballston Spa and the Ballston Spa Central School District, in Saratoga County. The Commission is governed by a … structure that includes adequate segregation of duties in the cash receipts process and recover from the Director …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269Town of Ellicott – Fiscal Stress (2013M-269)
… general town-wide fund’s unexpended surplus funds declined from $169,198 as of January 1, 2010, to a deficit of $28,226 … highway part-town fund’s unexpended surplus funds declined from $63,773 to a deficit of $29,228 for the same period. The …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269Village of Clayville – Board Oversight (2015M-115)
… Board’s oversight of the Village’s financial operations for the period June 1, 2013 through December 31, 2014. … elected five-member Village Board. Budgeted appropriations for the 2014-15 fiscal year were approximately $491,000. Key … accounts. Annual financial reports were not filed with OSC for the 2011-12 through 2013-14 fiscal years. The Board did …
https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115Town of Deerpark – Budget Review (B6-15-23)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town's general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/town/2015/11/06/town-deerpark-budget-review-b6-15-23State Comptroller DiNapoli Releases School District Audits
… user accounts with unnecessary administrative permissions. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… five professional service providers totaling $658,164. In addition, officials did not obtain verbal and written … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditsMember Contributions
… 30 years of service. Exceptions for PFRS: Members enrolled in a retirement plan limiting the amount of creditable … to offer a non-contributory 20- or 25-year plan was in effect on January 9, 2010, any new employees who joined while that agreement was in place and elected the special plan are not required to …
https://www.osc.ny.gov/retirement/employers/member-contributionsComptroller DiNapoli Releases Municipal Audits
… , Village of Port Dickinson and the Town of Schuyler . “In today’s fiscal climate, budget transparency and … timesheet, prior to payroll checks being printed. In addition, the village does not have policies and procedures in place to safeguard IT assets. Clinton Volunteer Fire …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-auditsAvoiding a Rejected DRO – Divorce and Your Benefits
… for members and ex-spouses. NYSLRS assets are held for investment purposes in the Common Retirement Fund. Upon … — The beneficiary under a pop-up pension payment option election may not renounce their beneficiary status to … the retiree’s pension benefit to the Single Life Allowance Option. Option Elections — If a member is already retired at …
https://www.osc.ny.gov/retirement/members/divorce/avoiding-rejected-droComptroller DiNapoli Releases Municipal Audits
… procedures for depositing cash that exceeds the policy’s overnight cash level. Cash receipt duties were not adequately …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-1XI-A.7 Electronic Purchase Order Authorization and Purchase Order Dispatch – XI-A. Purchasing
… sending it to a vendor. Instead, POs created and approved in the SFS will include “Authorized Electronically” on the … should ensure users are mapped to appropriate roles in the SFS. The PO Approver will approve POs for the agency. … meeting specific criteria will be auto-sourced to a PO in an approved status without entering PO workflow. As a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a7-electronic-purchase-order-authorization-and-purchase-order-dispatchDiNapoli: 59 School Districts in Fiscal Stress
… Fiscal Stress Monitoring System. This is a decrease from 82 districts that were listed in stress last year and 90 …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-59-school-districts-fiscal-stressState Agencies Bulletin No. 2305
… of the processing requirements for employees who claim exempt from Federal, State, and/or Local tax withholding in … tax year 2025. Affected Employees: Employees who claimed exempt from Federal, State, and/or Local tax withholding in … and employees who submit withholding certificates claiming exempt in 2025 are affected. Background: According to IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2305-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2025Enforcement of Commission Orders and Other Agreements (Follow-Up)
… affordable, safe, secure, and reliable access to electric, gas, steam, telecommunications, and water services for New … penalties against utilities pursuant to Public Service Law. Between January 1, 2019 and February 28, 2021, the … million settlement with National Grid to lift the natural gas moratorium in Long Island, Queens, and Brooklyn. For …
https://www.osc.ny.gov/state-agencies/audits/2021/09/01/enforcement-commission-orders-and-other-agreements-follow