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Full- and Part-Time Service Credit – State Police Plan
… equals the total time worked from your date of membership to the day you leave paid employment. Part-Time Employment For Tier 2, 5 and 6 members, one year of part-time employment …
https://www.osc.ny.gov/retirement/publications/1518/full-and-part-time-service-creditXIX.2.D Update a Project using the Project Guide – XIX. Project Costing (PCIP)
… at any time by that agency through the use of the Project Guide in SFS. SFS navigation is as follows: Project Costing > Utilities > Project Guide. The following SFS Coach Training Material is available … Adding an Activity to a Contract Line using the Project Guide JAA-PPM101-040 Update Status using the Project Guide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2d-update-project-using-project-guideWashington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Procurement (2016M-33)
… our audit was to evaluate the BOCES’ procurement practices for the period July 1, 2014 through August 31, 2015. …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesFranklin Central School District – Information Technology (2022M-19)
… adequately managed network and local user accounts and software and developed an information technology (IT) … network user accounts, periodically compare installed software to an authorized software inventory or develop an IT contingency plan. In … adequately managed network and local user accounts and software and developed an information technology IT …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19State Comptroller DiNapoli Releases School District Audits
… officials did not establish adequate internal controls to safeguard the district’s user accounts. Specifically, … Sensitive IT control weaknesses, including issues related to software updates, were communicated confidentially to … District officials did not claim Medicaid reimbursements for 12 students that auditors identified were likely …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-audits-0Port Byron Central School District – Network User Accounts (2021M-119)
… officials did not establish written policies or procedures to add or disable user accounts. The District had a total of … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Establish written policies or procedures for managing network user accounts. Regularly review network …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/24/port-byron-central-school-district-network-user-accounts-2021m-119Town of Randolph – Justice Court Operations (2021M-76)
… manner. However, the Justice did not ensure computerized case records were updated in an accurate and timely manner or … review pending cases reports and compare computerized case information to manual case file information. Ensure that the clerk reports all …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/08/27/town-randolph-justice-court-operations-2021m-76Town of LaGrange – Financial Management (2023M-139)
… limit by more than $725,000. As a result, it is difficult for the Board to assess alternative approaches to financial needs without a multiyear financial plan and …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139Suffern Central School District - Financial Condition (2019M-145)
… five years, budgeted expenditures were overestimated by a total of $16.4 million leading to $13.1 million of the … based on past settlement rates. The District does not have a comprehensive multiyear financial plan. Key Recommendations … if they are necessary and reduce unneeded reserve funds in accordance with statutes. Approve a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… access to the undeposited funds, and the risk of loss, diversion or theft of School funds was increased. Key …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsVictor Central School District - Financial Management (2019M-62)
Determine whether the Board and District officials adopted realistic budgets and effectively managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Alfred-Almond Central School District - Financial Management (2019M-131)
… by a total of $2.3 million from 2015-16 through 2017-18 and annually appropriated an average of $495,000 of fund … balance that was not used to finance operations. As of June 30, 2018, surplus fund balance totaled $1.7 million and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131State Comptroller DiNapoli Statement on 2025 State of the City Address
… DiNapoli released the following statement on New York City Mayor Eric Adams' 2025 State of the City address: “New York … storms. We’ll be monitoring the proposals closely as the Mayor presents his budget, and we’ll issue an analysis.” … DiNapoli released the following statement on New York City Mayor Eric Adams 2025 State of the City address …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-2025-state-city-addressWest Islip Union Free School District – Financial Management (2022M-40)
… The Board appropriated fund balance that was not needed to fund operations and was not transparent when funding … Annually appropriated fund balance that was not needed to pay operational expenses and made year-end unbudgeted … having enough money to pay the average annual expenses for eight and 51 years respectively. The Board and officials’ …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40Town of Vestal – Former Police Chief’s Separation Agreement (2023M-58)
… included severance payments, due to concerns of potential litigation against the Town. The severance payments included … details, such as written evidence of concerns of potential litigation or a cost-benefit analysis, surrounding the …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-vestal-former-police-chiefs-separation-agreement-2023m-58Village of Hastings-on-Hudson - Board Oversight (2018M-92)
… Determine whether the Board provided adequate oversight to ensure that Village resources are safeguarded. Key Findings The Board did not: Appoint a Treasurer to oversee financial operations as required by New York State Village Law, Section 3-301. Seek competition for six professional services totaling approximately …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92Minerva Central School District – Financial Condition Management (2020M-60)
… condition. Key Findings District officials can do more to effectively manage the District’s financial condition. … and annually appropriated fund balance that was not used to finance operations. Unrestricted fund balance ranged … and adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60Greater Johnstown School District - Payroll (2018M-267)
… paid their approved salaries and wages. We reviewed all payroll records for 35 employees who were paid approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/greater-johnstown-school-district-payroll-2018m-267Lake Champlain-Lake George Regional Planning Board - Governance Over Loan Operations (2019M-25)
… the Board provided adequate oversight of the revolving loan program. Key Findings The Lake Champlain-Lake George Regional Planning Board (RPB) did not monitor its loan program. Delinquent loans were not properly enforced. Key Recommendations Ensure that the Director and Loan Committee prepare loan status reports for the Board. …
https://www.osc.ny.gov/local-government/audits/joint-activity/2019/09/13/lake-champlain-lake-george-regional-planning-board-governance-over-loanThree Village Central School District – Financial Operations (2021M-141)
… not: Properly assign administrative and user access rights to the financial software. Establish an electronic banking … duties or provide adequate oversight. Present all claims to the claims auditor for review and approval prior to payment. At least $37.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141