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Islip Fire District – Financial Condition (2020M-25)
… the audit period. Did not properly plan for the funding of and spending from reserves. In addition, the Board … Adopt a fund balance policy that addresses the level of fund balance to be maintained in the operating fund. In …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Greenville Fire District - Fixed Assets (2019M-223)
… during our audit period, the District does not have a comprehensive policy or procedures to safeguard fixed … each asset including purchase date, purchase price, date placed in service and useful life. As a result, officials … that include the purchase date, purchase price, date placed in service, useful life and serial numbers. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223Orchard Park Central School District - Financial Management and Payroll (2018M-89)
… Park Central School District Financial Management and Payroll 2018M89 …
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-determinationCUNY Bulletin No. CU-393
… who elect to participate in the Health Benefits Buy Out Waiver Program and are also designated on the Buy Out Waiver Listing submitted by the CUNY University Benefits Office Effective Date(s) Payment will be included in the employee’s regular paycheck …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-393-cuny-health-benefits-buy-out-waiver-program-payment-cycleCUNY Bulletin No. CU-352
… under IRC Section 125 and administered under the Medical Spending Conversion Program. Agency Payment … on the employee’s paycheck stub or direct deposit advice statement. Questions Questions about processing transactions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-352-cuny-health-benefits-buy-out-waiver-program-payment-cycleReal Property Tax Cap - School Districts
… File property tax cap form online [Accessible only to filing entities] Enrollment Instructions [pdf] … reporting requirements. They will also demonstrate how to complete the tax cap form using OSC's online reporting … The Academy for New York State's Local Officials page to view past webinars and for more information on our …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districtsState Comptroller DiNapoli Statement on New York City Preliminary Budget
… New York State Comptroller Thomas P. DiNapoli released the following statement on New York City's Fiscal Year (FY) 2026 Preliminary Budget: New York City’s Fiscal Year (FY) … New York State Comptroller Thomas P DiNapoli released the following statement on New York Citys Fiscal Year FY 2026 Preliminary Budget …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetFarmingdale Union Free School District – Payroll (2024M-22)
… Audit Objective Determine whether Farmingdale Union Free School District (District) officials properly monitored, … Determine whether Farmingdale Union Free School District District officials properly monitored …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22North 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 … Free School District District officials ensured online banking transactions were appropriate and secure …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Willsboro Central School District – Student State Aid (2023M-119)
… 2023, the District had not claimed $55,771 in State aid to which it was entitled, of which $52,640 would have already been received and benefited the District if … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/02/willsboro-central-school-district-student-state-aid-2023m-119Saratoga Springs City School District – Procurement (2023M-25)
… Audit Objective Determine whether Saratoga Springs City School District (District) officials procured goods and … audit school saratoga springs …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… (District) officials adequately managed nonstudent network user accounts and developed and adopted an information technology (IT) contingency plan. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andEast Quogue Union Free School District – IT Asset Management (S9-22-8)
… east quogue audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8Pelham Union Free School District – Information Technology (2021M-134)
… unauthorized use, access and loss, and adopted an adequate IT contingency plan. Key Findings District officials did not … use, access, and loss, and did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses that were communicated confidentially …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134Horseheads Central School District – Network Access Controls (2021M-127)
… As a result, officials were unable to determine exactly what services they paid for, if the District was … establish formal policies or procedures to add or disable user accounts. As a result, there were 230 inactive user accounts, of which 138 were unneeded, and there were an …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127Wyoming County Probation Department – Restitution Payments (S9-20-4)
… Determine whether the Wyoming County County Probation Department Department officials …
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)
… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments … always properly enforce restitution orders or notify the court when a probationer violated the court order. As a … officials enforced restitution orders notified the court when a probationer violated the court order and …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/seneca-county-probation-department-restitution-payments-s9-20-7Jefferson County Probation Department – Restitution Payments (S9-20-10)
… complete report - pdf ] Audit Objective Determine whether the Jefferson County (County) Probation Department … officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments … Determine whether the Jefferson County County Probation Department Department …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/jefferson-county-probation-department-restitution-payments-s9-20-10Randolph Central School District – IT Asset Management (S9-22-22)
… assets were not properly accounted for. Specifically: Two iPads, with a total cost of approximately $600, could not be physically located. Two laptops (one costing $2,959 and one without costs …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22