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Jefferson County Probation Department – Restitution Payments (S9-20-10)
… Department (Department) officials enforced restitution orders, notified the court when a probationer violated the … officials did not always properly enforce restitution orders or notify the court when a probationer violated the … that could have been used to pay victims with unsatisfied orders: some of the money was collected between seven and 27 …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/jefferson-county-probation-department-restitution-payments-s9-20-10Wyoming County Probation Department – Restitution Payments (S9-20-4)
… Department (Department) officials enforced restitution orders, notified the court when a probationer violated the … officials did not always properly enforce restitution orders, notify the court when a probationer violated the … monitor restitution obligations. Six of the 24 restitution orders reviewed had uncollected restitution totaling $1,946. …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wyoming-county-probation-department-restitution-payments-s9-20-4Seneca County Probation Department – Restitution Payments (S9-20-7)
… Department (Department) officials enforced restitution orders, notified the court when a probationer violated the … officials did not always properly enforce restitution orders or notify the court when a probationer violated the … restitution obligations. Nine of the 13 restitution orders reviewed had uncollected payments totaling $63,805. …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/seneca-county-probation-department-restitution-payments-s9-20-7State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Harrisville Central School District – Transportation State Aid and Debt for Bus … expense on the surplus debt proceeds. Poughkeepsie City School District – Information Technology (2019M-166) …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0North Babylon Union Free School District – Online Banking (2023M-156)
… Free School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board of Education … (GML) Section 5-a and must improve controls over online banking to ensure these transactions are secure. In addition …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Farmingdale Union Free School District – Payroll (2024M-22)
… (District) officials properly monitored, approved and controlled overtime. Key Findings District officials did … District officials properly monitored approved and controlled overtime …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22Windsor Central School District – Fuel Controls (2022M-133)
… over fuel credit card purchases and fuel inventory to help ensure fuel was used for District purposes and … not accounted for. Employees used District credit cards to purchase fuel, but records were not always maintained to report who used the credit cards or what District vehicle …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133East Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… which allowed them to potentially control all phases of financial transactions. Officials paid BOCES $539,644 for … for services. As a result, the roles and responsibilities of each party may not be understood by all parties resulting …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareState Comptroller DiNapoli Statement on New York City Preliminary Budget
… following statement on New York City's Fiscal Year (FY) 2026 Preliminary Budget: New York City’s Fiscal Year (FY) … allocated but not spent on asylum seekers through June 30, 2026 will be used to fund additional spending in FY 2025 and balance the budget in FY 2026. More resources will also be used to fund relatively …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetReal Property Tax Cap - School Districts
… File property tax cap form online [Accessible only to filing entities] … [pdf] Inflation and Allowable Levy Growth Factors [pdf] Tax Base Growth Factors for School Districts Important Dates for Property Tax Cap Filers [pdf] Guidance Official Guidance from the …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districtsOrchard Park Central School District - Financial Management and Payroll (2018M-89)
… the tax levy by a total of $4.4 million from 2014-15 to 2017-18. Three teachers were paid stipends at rates not … appropriations and fund balance that will be used to fund operations. Adopt a more comprehensive reserve policy and review reserve fund balances to determine whether the amounts are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollChallenging a Determination – Special 20- and 25-Year Plans
… Special 20 and 25Year Plan information for PFRS Tier 2 3 Article 11 5 and 6 members under Sections …
https://www.osc.ny.gov/retirement/publications/1517/challenging-determinationResponsibility for IT Internal Controls – Information Technology Governance
… and monitoring IT internal controls. An important way that governing boards fulfill their oversight … board’s questions might be directed to the CEO, IT manager, department head(s) or an IT vendor. Asking the right questions is not only an effective way to exercise oversight, it can be done at little or no …
https://www.osc.ny.gov/local-government/publications/it-governance/responsibility-it-internal-controlsMama Program, LLC – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Mama Program LLC on its Consolidated Fiscal Reports were reasonable necessary directly related to the special education program and sufficiently documented pursuant to the State Education Departments Reimbursable Cost Manual
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/mama-program-llc-compliance-reimbursable-cost-manualSUNY Bulletin No. SU-144
… the Fall and Spring semesters are due a lump sum payment of $347.32. Employees employed for the Fall or Spring semester only are due a lump sum payment of $173.66. Eligible employees on Military Stipend Leave are … in an e-mail message sent to campuses by SUNY’s Director of University-Wide Human Resources. Additional questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-144-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2007SUNY Bulletin No. SU-132
… Lump Sum Payments. Affected Employees Active employees in Bargaining Units 08 and 41 with the following Pay Basis … Payments for the Fall Semester may be made beginning in Administration Pay Period 18L, paychecks dated December … Payments for the Spring Semester may be made beginning in Administration Pay Period 23L, paychecks dated March 7, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-132-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2006State Agencies Bulletin No. 1106
… amount will appear on the employee’s paycheck or direct deposit advice statement. The CLEFR amount will be reported on the employee’s Form W-2 in box 14 using FRB . Communication to Affected Employees A letter will be sent by the Governor’s Office of Employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1106-certification-licensure-and-exam-fee-reimbursement-clefr-2011State Agencies Bulletin No. 1200
… process taxable fringe benefit CLEFR transactions for 2012 and explain how it will affect employee’s taxable income and withholdings Legal Reference Pursuant to Internal Revenue … fringe benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1200-certification-licensure-and-exam-fee-reimbursement-clefr-2012Eastchester Union Free School District – User Accounts and Information Technology Contingency Planning
… established an adequate information technology (IT) contingency plan. Key Findings District officials did not … use, access and loss nor did they establish an adequate IT contingency plan. Sensitive IT control weaknesses were also … employment between 2016 and 2021. Adopt a comprehensive IT contingency plan to minimize the risk of data loss or prevent …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-informationGeneseo Central School District – IT Asset Management (S9-22-11)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 55 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 12 percent of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11