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Town of Gardiner – Town Clerk/Tax Collector (2024M-78)
… and there was an increased risk that collections could have been lost or stolen. The Clerk did not: Deposit 54 … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78New Suffolk Common School District - Board Oversight and Local Finance Law (2018M-177)
… Board and District officials complied with Local Finance Law when using a line of credit. Key Findings The Treasurer’s … any of them. The Board did not comply with Local Finance Law when authorizing $220,000 of borrowing using a line of … proper support is included. Comply with Local Finance Law when authorizing District borrowing. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/14/new-suffolk-common-school-district-board-oversight-and-local-finance-lawOversight of Child Protective Services Outside New York City (Follow-Up)
… report, Oversight of Child Protective Services Outside New York City (Report 2007-S-129). Background Our initial audit … to provide information on any actions that are planned to address the unresolved issues discussed in this review. Other …
https://www.osc.ny.gov/state-agencies/audits/2013/02/19/oversight-child-protective-services-outside-new-york-city-followNorth Babylon Union Free School District – Online Banking (2023M-156)
… did not enter into an adequate written bank agreement with their banking institution, and the Board did not adopt … Enter into an adequate written bank agreement with their banking institution and adopt an online banking … online banking transactions. District officials agreed with our findings and recommendations and have initiated, or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156DiNapoli Honored with National Leadership Award
… at a ceremony in Washington, D.C. on Wednesday, Feb. 11. The award is given annually to state government … Accountants at a ceremony in Washington DC on Wednesday Feb 11 …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-honored-national-leadership-awardSpecial Accidental Death Benefit – Career Plan
… the salary that would have been payable to a police superior officer or a fire officer. …
https://www.osc.ny.gov/retirement/publications/1642/special-accidental-death-benefitSpecial Accidental Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… under circumstances that permit payment of the accidental death benefit, a special accidental death benefit will be paid to your surviving spouse. If the surviving spouse receiving the special accidental death benefit dies, this benefit will be paid to your …
https://www.osc.ny.gov/retirement/publications/1513/special-accidental-death-benefitSpecial Accidental Death Benefit – Police and Fire Plan
… not be less than: The full salary you would have earned in the highest grade-step; or If you were in the highest grade-step of a supervisory position, the …
https://www.osc.ny.gov/retirement/publications/1512/special-accidental-death-benefitSpecial Accidental Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… If you die under circumstances that permit payment of the accidental death benefit, a special accidental death … will be paid to your children who are under the age of 18 or, if they are students, until the age of 23. The Benefit The special accidental death benefit is a …
https://www.osc.ny.gov/retirement/publications/1511/special-accidental-death-benefitGermantown Central School District – Payroll (2023M-3)
… did not provide adequate oversight. We identified $41,000 in payroll payments to 12 employees that were either … by these employees. Ensure that employees are paid in accordance with approved salaries and/or collective …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3Naples Central School District – Network Access Controls (2020M-82)
… 63 unneeded network user accounts that had not been used in at least six months. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/naples-central-school-district-network-access-controls-2020m-82Greene County - Information Technology (2020M-38)
… technology (IT) systems were adequately secured and protected against unauthorized use, access and/or loss. Key Findings County Legislators did not monitor … compliance with the County’s acceptable use policy, and did not adopt IT policies, including: Breach notification …
https://www.osc.ny.gov/local-government/audits/county/2020/09/04/greene-county-information-technology-2020m-38Town of Brandon - Financial Condition (2019M-239)
… fund balance declining from $58,241 on January 1, 2017 to $5,714 as of December 31, 2019. The highway fund’s … in operating deficits. The Board does not have a policy to maintain a reasonable level of fund balance. The Board has … appropriations and appropriating unavailable fund balance to finance operations. Develop and adopt a fund balance …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Town of Harrison - Budgeting Practices (2018M-142)
… Board underestimated revenues in its budgets by a total of $15.4 million, or an average of $3.08 million (8 percent) per year, which created … our comments on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-harrison-budgeting-practices-2018m-142Oceanside Union Free School District – Monitoring Internet Use (2022M-195)
… complete report – pdf] Audit Objective Determine whether Oceanside Union Free School District (District) officials … oceanside school audit internet use …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195Green Island Union Free School District - Separation Payments (2019M-55)
… resignation/retirement date. Except as specified in Appendix A, District officials generally agreed with our … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55Town of Yorktown - Information Technology (2020M-16)
… Personal Internet use was found on computers assigned to 10 employees, including four who routinely accessed … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Provide adequate oversight of employee Internet use to ensure it complies with Board policies. Regularly review …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-yorktown-information-technology-2020m-16Tier 1 Death Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)
… amount necessary to pay your pension if you had retired on the date of your death. This benefit frequently is larger …
https://www.osc.ny.gov/retirement/publications/1511/tier-1-death-benefitsTown of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
… did not ensure applicants provided documentation required to grant an exemption or maintain the documentation. Of the … million lacked one or more pieces of documentation needed to verify eligibility and the Assessor’s exemption … before granting exemptions, retain documentation to support eligibility and periodically verify that those …
https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66Village of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)
… [read complete report – pdf] Audit Objective Determine whether the Village of Stamford … audit village stamford pool capital project planning …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204