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Irvington Union Free School District – Information Technology (2016M-266)

… examine internal controls over information technology (IT) for the period July 1, 2014 through February 22, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $57.7 … computer users who do not use the District’s computers for instructional purposes or the inappropriate use of IT …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266

Estimate Your Pension

… how much you can expect to receive is an important part of retirement planning .   Use Retirement Online to Estimate Your Pension  Most members can … you can contact us for an estimate .   (Return to Top) Other Ways to Estimate Your Pension Most members can use …

https://www.osc.ny.gov/retirement/members/estimate-your-pension

Death Benefits – Divorce and Your Benefits

… death benefit; Post-retirement death benefit; Cash Refund Initial Value pension payment option (Tier 1); Cash Refund Contributions pension payment option (Tiers 1 and 2); Five and Ten Year …

https://www.osc.ny.gov/retirement/members/divorce/death-benefits

State Comptroller DiNapoli Delivers Inaugural Address

… During his inaugural address today, New York State Comptroller Thomas P. DiNapoli pledged to drive an … VIDEO of the speech is available on the Comptroller’s Facebook page . PHOTOS will be available on the  …

https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-delivers-inaugural-address

CUNY Bulletin No. CU-161

… Purpose New Earns Codes for Employees with Non Resident Alien Tax Status Affected … must use the attached earns code Listing (Attachment A) for all earnings for all employees with Non Resident Alien Tax Status. These …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-161-new-earns-codes-employees-non-resident-alien-tax-status

State Comptroller DiNapoli Releases Municipal Audits

… Operations (Schuyler County) Justices did not ensure all fines and fees were properly collected, recorded, deposited, …

https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits

DiNapoli: Improvements at NYS Parks Needed to Remove Barriers for People With Disabilities

… obstacles on access trails and paths, and limited parking for people with disabilities, according to an audit released … (Parks) oversees more than 250 parks and historic sites and works to ensure compliance with the Americans with … to offer, and this includes our state parks and historic sites,” said New York State Comptroller Thomas P. DiNapoli. …

https://www.osc.ny.gov/press/releases/2023/08/dinapoli-improvements-nys-parks-needed-remove-barriers-people-disabilities

Galen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)

… to protect the District’s information technology assets. Key Recommendations Adopt policies and procedures to …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technology

Contract Advisory No. 24

… Contract Purchases Guidance: As referenced in the Guide to Financial Operations (GFO), Chapter XI, Section 11.H - … (OSC) Bureau of Contracts (BOC), encourages State agencies to request Early Pay Discounts from contract vendors when feasible. Early Pay Discounts have the ability to save the State money and can benefit the vendor community …

https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/24-early-pay-discounts-procurement-contract-purchases

Tuckahoe Common School District - Purchasing (2018M-228)

… Determine whether the District sought competition for its professional service providers and for purchases that were under the bidding threshold, and … $422,677 and found the District did not seek competition for eight providers paid $309,300. The District paid an …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-purchasing-2018m-228

Bolton Central School District - Fund Balance Management (2018M-249)

… 13 percent from 2015-16 through 2018-19. The unemployment insurance reserve was overfunded and the retirement …

https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249

Heuvelton Central School District – Procurement (2023M-55)

… District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory … that the District is procuring goods and services in the most prudent and economical manner. Officials: Could …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/heuvelton-central-school-district-procurement-2023m-55

Bayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)

… access. As a result, the District has an increased risk of unauthorized access to and use of the District network and potential loss of important data. In addition to sensitive information technology (IT) control … action. Appendix B includes our comments on issues raised in the District’s response letter. … school BayportBlue Point …

https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-user

Northern Adirondack Central School District – Financial Condition (2020M-51)

… and District officials effectively manage the District’s financial condition. Key Findings Expenditures have exceeded … the end of 2018-19. The Board has not adopted a multiyear financial plan or a plan to address the declining fund … modifications as needed. Develop a comprehensive multiyear financial plan that addresses the declining fund balance. …

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51

Rhinebeck Central School District – Extra-Classroom Activities (2017M-135)

… officials’ management of extra-classroom activities for the period July 1, 2015 through April 30, 2017. … with approximately 1,100 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $33 … did not maintain adequate supporting documentation for cash receipts. The Board did not adopt an adequate …

https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135

Red Flags – Improving the Effectiveness of Your Claims Auditing Process

… amounts from the same vendor Multiple remittance addresses for the same vendor Inconsistent, vague or implausible … Payments to a vendor that have increased dramatically for no apparent reason Payments to vendors for construction work not certified as completed by your …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flags

Ordinary Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)

… of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income tax. … of absence (with or without pay); While you are receiving Workers’ Compensation or other employer-funded benefits, for … on an authorized medical leave of absence or receiving Workers’ Compensation or other employer-funded benefits, …

https://www.osc.ny.gov/retirement/publications/1511/ordinary-death-benefit

Ordinary Death Benefit – Career Plan

… of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income tax. … of absence (with or without pay); While you are receiving Workers’ Compensation or other employer-funded benefits, for … on an authorized medical leave of absence or receiving Workers’ Compensation or other employer-funded benefits, …

https://www.osc.ny.gov/retirement/publications/1642/ordinary-death-benefit

Ordinary Death Benefit – Non-Contributory Plan with Guaranteed Benefits

… of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income tax. … of absence (with or without pay); While you are receiving Workers’ Compensation or other employer-funded benefits, for … on an authorized medical leave of absence, or receiving Workers’ Compensation or other employer-funded benefits, …

https://www.osc.ny.gov/retirement/publications/1513/ordinary-death-benefit

Industrial Development Agency Board Governance (2017-MS-1)

… prosperity and economic welfare of the people of the State. An IDA’s Board is responsible for the IDA’s general management and control. In June 2016, new legislation became effective to increase the … the efficiency and transparency of IDA operations 1 . For new projects, the law requires standard application forms for …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1