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Lake Placid Central School District – Transportation State Aid (2023M-95)
… As a result, District’s taxpayers will not benefit from the $18,842 in aid the District would have received upon … aid applications with SED, taxpayers will also not benefit from the remaining $45,034 officials can claim. Key … and have initiated, or indicated they planned to initiate corrective action. … audit lake placid school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95Examples – Article 14 Benefits
… of service credit when he or she leaves public employment. The member can apply for a vested retirement benefit at the early retirement age … Learn more about escalation. When you turn 62, the benefit is further reduced by 50 percent of your primary Social …
https://www.osc.ny.gov/retirement/publications/1644/examplesChittenango Central School District – Information Technology (2023M-155)
… private and sensitive information (PPSI) may be accessible to unauthorized users. Officials also have less assurance that, in the event of a disruption or … network user accounts were no longer needed and should have been disabled. Eleven of 21 local user accounts (52 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155Rapids Fire Company – Credit Cards (2023M-86)
… users, and 762 purchases totaling $110,938 (97 percent of the credit card charges made during the audit period) … or bylaws, and the members did not perform a review of credit card purchases. The Treasurer did not perform the … card purchases are supported and conduct a thorough review of the purchases prior to payment. Officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Marion Central School District – Procurement (2022M-3)
… report - pdf] Objective Determine whether Marion Central School District (District) officials procured goods and … competition for purchases totaling: $103,687 for goods and public works that were subject to competitive bidding, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3Accounts Payable Advisory No. 44
… are enrolled in ePayments . Please refer to Section X.4.D of the Guide to Financial Operations for additional …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/44-contracts-requiring-electronic-paymentsHousing Authority Administrative Expenditures (2016-MS-2)
… adequately controlling and monitoring administrative costs for the period January 1, 2012 through November 25, 2015. … to help ensure that authority resources are used only for appropriate authority expenditures. … Housing Authority …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Parkland Alienation (2014-MS-5)
… letter reports to the following municipalities: Towns of Amherst [pdf] , Clifton Park [pdf] , East Greenbush [pdf] , …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5Optional Service Credit Purchase Payments – Enhanced Reporting
… they have the option to pay the required contributions, plus interest (if applicable), through: A single lump sum … a link to the Loan/SCP Deductions page in Retirement Online , which will list the member’s service credit purchase …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/optional-service-credit-purchase-paymentsCooperative Information Technology Services (2012MR-1)
… report - pdf] We also released 10 letter reports to the following: Schoharie County [pdf] and the Village of … enhance their efficiency through cooperative services for the period January 1, 2010, to August 8, 2011. Background … Intermunicipal cooperation for certain IT services is also occurring in Broome and Tompkins Counties. Additional …
https://www.osc.ny.gov/local-government/audits/county/2013/02/15/cooperative-information-technology-services-2012mr-1DiNapoli: Former Alexandria Town Clerk Pleads Guilty in Theft
… Alexandria Town Clerk Ellen Peck pleaded guilty yesterday in Jefferson County Court to stealing $26,285 in public funds. Peck pocketed cash paid … by residents for fines, fees and surcharges, according to State Comptroller Thomas P. DiNapoli. “For years, Ms. Peck …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-former-alexandria-town-clerk-pleads-guilty-theftKiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… District (District) officials secured user account access to the network and shared network folders to help safeguard personal, private and sensitive information … officials did not adequately secure user account access to the network and shared network folders to help safeguard …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andEast Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
… extra pay. Errors occurred in the leave records maintained for 13 of the 26 (50 percent) employees tested. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019mSchool Districts’ Energy Performance Contracts (2013-MR-1)
… report - pdf] We also released 8 letter reports to the following school districts: Downsville Central School … contracts (EPC) entered into by eight school districts for the period of October 1, 1998 through August 21, 2013. Background An EPC is an agreement with an energy services company in which …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1State Comptroller Thomas P. DiNapoli Statement on Antisemitism and New York's Response
… New Yorkers. I have confidence that Judge Lippman’s review of the City University of New York’s policies and procedures related to antisemitism …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-thomas-p-dinapoli-statement-antisemitism-and-new-yorks-responseOnTECH Charter High School - Information Technology (2023M-71)
… that were communicated confidentially to officials, the Board of Trustees (Board) and officials did not: … administrative permissions. Monitor Internet usage for compliance with the School’s Acceptable Use Policy (AUP). As a result, there is an increased the risk of School computers being exposed to …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71Federal Funds to New York City: Community Development Block Grant
The Community Development Block Grant (CDBG) Program (Assistance Listing Numbers 14.218 and 14.269) provides annual grants on a formula basis to states and localities to assist low- and moderate-income communities.
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-community-development-block-grant.pdfSchool Tax Relief (STAR) Program (2012-MS-6)
… STAR applicants are not assigned a unique identifier. New York State does not aggressively partner with other … STAR information from other assessing jurisdictions in New York and other states. Require a unique identifier to …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… [read complete report – pdf] Audit Objective Determine whether West Hempstead Union … to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) control … communicated confidentially to officials, we found that the Board of Education (Board) and District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountNew GASB Standards
… fiscal year 2024-25 annual financial statements. GASBS 101 is an update to GASBS 16 and requires the State to consider … in the reporting system as well as long-term maintenance is much appreciated. GASB Reporting Tools Information on all …
https://www.osc.ny.gov/state-agencies/guidance/new-gasb-standards