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East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… District (District) officials secured user account access to the network and financial application and developed an … Findings District officials secured user account access to the financial application but did not secure user account access to the network or develop an IT contingency plan. This …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationTown of Sidney – Budget Review (B4-13-19)
… are reasonable. The Town is currently reporting accounts payable in the Hospital fund that are related to the hospital … fund is primarily responsible for the $1.9 million payable, the fund only has approximately $536,000 in current …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… district to chargeback any portion of a tax certiorari refund to a school district public library. The Board has not … certiorari refunds. Implement policies and procedures to account for all over-the-counter cash receipt collections. … …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397City of Binghamton – City Operations (2015M-280)
… Purpose of Audit The purpose of our audit was to assess the City’s operations for costs savings and revenue … Key Findings Since at least 1999, the City issued debt to finance the purchase of items that are normally purchased … by approximately $1 million, or 12.2 percent, from 2012 to 2014. Although City officials have established a capital …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280Comptroller DiNapoli Releases Municipal Audits
… (St. Lawrence County) The town did not have enough cash to pay all of its bills at the end of fiscal years 2012 or 2013. …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2Opinion 94-27
… 202(2): The cost of a road improvement undertaken pursuant to Town Law, §200 may be assessed only against abutting or … or abutting owners or upon the board's own motion, to improve a street, highway, private road or right-of-way. … the resolution authorizing the improvement is subject to permissive referendum and the petition requesting a …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Opinion 2003-3
… firefighting service credited under the program, subject to a maximum of forty years of firefighting service. A fire … award program that provides a service award equivalent to forty dollars per month for each year of firefighting … fire department, that provides a service award equivalent to forty dollars per month for each year of firefighting …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3City of Troy – Budget Review (B18-5-8)
… the solid waste management and bulk refuse collection fees or fund through other revenue sources. If the fees are not authorized, or are approved at different rates, the refuse fund budget …
https://www.osc.ny.gov/local-government/audits/city/2018/10/31/city-troy-budget-review-b18-5-8Office for People With Developmental Disabilities Fuel Card
… State Operations Office (Metro) employees of the Office for People With Developmental Disabilities during the period … officials are required to maintain vehicle use logs (logs) and review and approve the logs for completeness and accuracy … Train employees and supervisors on proper use and accounting for WEX cards. Ensure employees complete logs …
https://www.osc.ny.gov/state-agencies/audits/2019/04/10/office-people-developmental-disabilities-fuel-cardDiNapoli: Former Wallkill Fire District Chair Sentence in $240,000 Theft
… District board chair Michael Denardo was sentenced today in Ulster County Court for stealing nearly $240,000 from the district, … final audit, which can be viewed here: http://osc.state.ny.us/localgov/audits/firedists/2016/wallkill.pdf . Since …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-former-wallkill-fire-district-chair-sentence-240000-theftDivision of Housing and Community Renewal Bulletin No. DH-117
… Purpose The purpose of this bulletin is to provide the Division of Housing and Community Renewal … the Rent Regulations Services Unit – BU67 who have opted to participate in the Over40 Comp Time II Cash Out program are affected. Background Pursuant to a side letter contained in the 2016-2021 Agreements …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-117-2021-rrsu-over-40-comp-time-ii-cash-outDiNapoli: State Could Face Tough Fiscal Decisions in Year Ahead
… and other programs, but authorizes more than $10.5 billion in new state debt and allows billions of dollars in lump sum spending with minimal disclosure, according to a … help New York move forward. However, billions of dollars in spending lacks key details that would better inform the …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-could-face-tough-fiscal-decisions-year-aheadState Contract and Payment Actions in January
… contracts and payments is available at www.openbooknewyork.com . Major Contracts Approved Department of Civil Service … and prime contractors. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2019/02/state-contract-and-payment-actions-januaryXVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… sets forth the basis for recognizing an appropriated loan receivable. Process and Document Preparation: There are … of receivables on the Statement of Net Position and Balance Sheet - "Accounts Receivable" and "Internal Balances … and notes - This account includes receivables created by loan and note transactions reported by public benefit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsPayroll Improvement Project Bulletin No. PIP-017
… noon on March 10, 2021 until March 15, 2021. The final payroll processed in PayServ v 9.1 will be the Administration … Period 24L/25C, paycheck date March 17, 2021. The first payroll processed in PayServ v 9.2 will be the Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-017-post-production-support-payserv-92State Agencies Bulletin No. 1880
… effective-dated row that is based on the first day of the pay period for payroll checks issued on January 6, 2021 and … should be entered only during the processing of the pay period when the deduction will take effect. Agencies … Date and End Date fields with the first day of the pay period. Questions Questions regarding this bulletin may …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1880-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaAdditional Service Credit for Sick Leave (Section 341[j]) – Police and Fire Plan
… Section 341(j) of the Retirement and Social Security Law (RSSL) provides an optional sick … you must retire directly from public employment or within a year after separating from service. The additional credit … example, if you have 19½ years of service credit but your pension will improve substantially if you have 20 years, your …
https://www.osc.ny.gov/retirement/publications/1512/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Section 341(j) of the Retirement and Social Security Law (RSSL) provides an optional sick … you must retire directly from public employment or within a year after separating from service. The additional credit … example, if you have 19½ years of service credit but your pension will improve substantially if you have 20 years, your …
https://www.osc.ny.gov/retirement/publications/1511/additional-service-credit-sick-leave-section-341jAndover Central School District - Financial Management (2018M-145)
… adopted realistic budgets and took appropriate action to address the reasonableness of fund balance and reserves. Key Findings The Board annually … budgets that overestimated appropriations by a total of approximately $3 million (13 percent) from 2014-15 through …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Additional Service Credit for Sick Leave (Section 341[j]) – New Career Plan
… Section 341(j) of the Retirement and Social Security Law (RSSL) provides an optional sick … you must retire directly from public employment or within a year after separating from service. The additional credit … example, if you have 19½ years of service credit but your pension will improve substantially if you have 20 years, your …
https://www.osc.ny.gov/retirement/publications/1515/additional-service-credit-sick-leave-section-341j