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Columbia-Greene Community College – Information Technology (2017M-213)
… and protected against unauthorized use, access and loss for the period September 1, 2015 through July 31, 2017. … safeguarded. Key Recommendations Adopt procedures for managing system access. Adopt a breach notification …
https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213Riverhead Central School District – Vendor Master File (2017M-139)
… have any procedures in place to determine whether a vendor name is already included in the master file before creating a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Dutchess County – Financial Condition (2013M-370)
… Key Finding The County enterprise funds users’ charges have not been sufficient to cover their respective expenses. … make the funds are more self-sufficient and less reliant on general fund subsidies. …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370Galway Central School District - Fund Balance Management (2017M-267)
… Recommendations Ensure that the District’s fund balance is in compliance with statutory limits and use surplus funds as …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267Poughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)
… Purpose of Audit The purpose of our audit was to determine whether Authority officials … The Poughkeepsie Housing Authority is located in the City of Poughkeepsie, in Dutchess County. The Authority, which …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technologyBolton Fire District – Credit Cards (2017M-180)
Bolton Fire District Credit Cards 2017M180
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/10/bolton-fire-district-credit-cards-2017m-180XII.6.A Paying Another State Agency – XII. Expenditures
… This section informs New York State Business Units how to process vouchers to another Business Unit in the … processes are billing scenarios with explanations as to how Business Units will use the SFS to create transactions … - Requesting a Special Use Vendor ID for instructions on how to request a Special Use Vendor ID. Refer to Section 5 - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6a-paying-another-state-agencySex Offender Registration (2014-MS-2)
… report - pdf] We also released 15 letter reports to county sheriff’s offices in Broome [pdf] , Cayuga [pdf] , … [pdf] and Utica [pdf] ; and a county police department in Suffolk [pdf] County. Purpose of Audit The purpose of our … must comply with DCJS registration requirements including address verification, notification of change of address, and …
https://www.osc.ny.gov/local-government/audits/city/2014/09/17/sex-offender-registration-2014-ms-2Withdrawing Your Contributions and/or Your Membership – Special 20- and 25-Year Plans
… submit an Application for Refund of Excess Contributions (RS5195) . For all members , withdrawing contributions may …
https://www.osc.ny.gov/retirement/publications/1517/withdrawing-your-contributions-andor-your-membershipState Comptroller DiNapoli Releases Municipal & School Audits
… property tax collections within required timeframes or in a timely manner; remit real property tax collections … for sufficient budget appropriations, which could result in budget lines being overspent; 58 totaling $1.6 million did … sufficient supporting documentation, which could result in paying a claim that is not valid and legal; and 11 lists …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Bradford Fire Company Treasurer Pleads Guilty to Stealing $8,500 in Public Funds
… treasurer Sherry Hamilton pleaded guilty to Grand Larceny in the Fourth Degree after an audit and investigation found she misappropriated approximately $8,500 in fire company funds, State Comptroller Thomas P. DiNapoli … treasurer Sherry Hamilton pleaded guilty to Grand Larceny in the Fourth Degree after an audit and investigation found …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-bradford-fire-company-treasurer-pleads-guilty-stealing-8500-public-fundsMandatory Service Credit Purchase Payments – Enhanced Reporting
… Service credit purchase (SCP) payments for mandatory member … (or insufficient) contributions were made. If the member is in a contributory plan, they must purchase this service credit to avoid a reduction in their retirement … A NYSLRS members mandatory service credit purchase is covered under Section 414h and is …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-service-credit-purchase-paymentsState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School District Audits
… ensure that computers were free from malicious software. In fact, two malicious software applications were installed … annual budget. Some appropriations were overestimated in previous budgets and continued to be overestimated. … the statutory surplus fund balance limit and resulted in a lack of transparency because the taxpayers were not …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: Tax Cap Below Two Percent
… P. DiNapoli. This figure affects tax cap calculations for all counties, towns, fire districts, 44 cities and 11 …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-tax-cap-below-two-percentWayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… (District) officials properly managed and monitored building access accounts and badges. Key Findings District officials did not properly manage and monitor building access accounts and badges used to access District … and remain active can potentially result in unauthorized building access. District officials: Did not establish …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andRetirement System Membership – State Police Plan
… For police officers and paid firefighters working for New York State or any municipal employer in the State, membership in the New York State Police and Fire Retirement System (PFRS) is mandatory. Employers are responsible for enrolling new employees into PFRS when their employment begins. This …
https://www.osc.ny.gov/retirement/publications/1518/retirement-system-membershipRetirement System Membership – Regional State Park Police Plan
… (PFRS) must become members of the Retirement System. When you become a member, you must complete and file a … application with the Office of the State Comptroller. Special Plan Coverage If you are employed as a regional state … Recreation and Historical Preservation, coverage in this special plan is automatic. …
https://www.osc.ny.gov/retirement/publications/1867/retirement-system-membershipTier 1 Death Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Benefit This benefit is equal to 1/12th (8.33 percent) of your last year’s earnings, multiplied by your years of service credit up to 36 years. Alternative Death Benefit … to pay your pension if you had retired on the date of your death. This benefit frequently is larger than the …
https://www.osc.ny.gov/retirement/publications/1511/tier-1-death-benefitsAccounts Payable Advisory No. 39
… Subject Submitting vouchers to OSC for Eminent Domain Judgments Reference Guide to Financial … Operations (GFO), Chapter XII, Section 6.B - Paying for the Purchase of Land Guidance Effective August 1, 2014, … voucher must be processed in SFS using the Unique Coding for the Purchase of Land and all necessary documentation …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/39-eminent-domain-judgments