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Town of Pelham - Information Technology (2019M-77)
… [read complete report - pdf] Audit Objective Determine whether the Town … officials did not provide IT security awareness training for individuals who used Town IT assets. Town Board and …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77Town of Lloyd - Financial Condition (2019M-108)
… The Board appropriated fund balance totaling $1.4 million of which only $340,000 (25 percent) was used to finance … year. Key Recommendations Include more realistic estimates of revenues and expenditures when adopting the annual budget. Discontinue the practice of …
https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108Town of Saranac - Cash Management (2019M-32)
… audit period resulting in a net cost of $2,407 related to banking services. Key Recommendations Periodically request proposals for banking services from multiple financial institutions to …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32Richfield Springs Central School District - Fixed Assets (2019M-140)
… 64 were unable to be located, 39 were not recorded in the master inventory list, 12 did not have asset tags and four had the incorrect … detailed supporting documentation including either sale records or Board approval. Key Recommendations Establish a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140City of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… collected from credit card payments due to the credit card vendor improperly withholding funds. Ice rink collections … The City Clerk should work with the credit card vendor and the Internal Revenue Service (IRS) to recover …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14Glens Falls City School District - Financial Management (2019M-12)
… [read complete report - pdf] Audit Objective Determine whether District … taxes. Adopt annual budgets with realistic estimates for appropriations. Adopt a multiyear financial and capital …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12Village of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
Determine whether the Board provided sufficient oversight of the former ClerkTreasurer
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47Bemus Point Central School District - Financial Management (2019M-216)
… an average of $400,000 of fund balance that was not used to finance operations. The District improperly restricted … and the amount of fund balance that will be used to fund operations. Return the improperly restricted money to the general fund. Reduce surplus fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216Haldane Central School District – Information Technology (2021M-84)
… and permissions. Key Findings District officials did not adequately manage and monitor user accounts and … network user accounts with administrative permissions, to be used for non-administrative activities. Sensitive IT … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84Margaretville Central School District – Financial Management (2020M-46)
… - pdf ] Audit Objective Determine whether the Board and District officials effectively managed fund balance. Key … beneficial to taxpayers. … Determine whether the Board and District officials effectively managed fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Madison Central School District - Reserves and Debt Service Fund (2019M-63)
… Determine whether reserve funds and the debt service fund balance were reasonable. Key Findings The Board did not adopt a written reserve fund policy. Three reserve funds totaling $1.3 million as of …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Hastings-on-Hudson Union Free School District – Financial Condition (2016M-275)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … used only about 2 percent of the fund balance appropriated to fund operations. The Board overfunded reserves by $4.7 … of unrestricted fund balance that will not be used to fund District operations. Review reserves to determine if …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275State Agencies Bulletin No. 647
… arbitration award was made in accordance with section 209 of the Civil Service Law with respect to certain employees in … processing of the award and future payments. There is no change to the actual bargaining unit of the non-arbitration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/647-new-bargaining-unit-payroll-code-change-non-arbitration-eligibleState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … includes revenue estimates that may not be achievable. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-auditsAccidental Disability – Regional State Park Police Plan
… This benefit is only available to members who joined the Police and Fire Retirement System … Regardless of the amount of service credit you may have, if you become permanently incapacitated (physically or … disabled because you contracted HIV (where there may have been exposure to bodily fluids that may have involved …
https://www.osc.ny.gov/retirement/publications/1867/accidental-disabilityAccidental Disability – En-Con Police Officers Plan
… Eligibility This benefit is only available to you if you last joined the Police and Fire Retirement System before September 1, 1997. Regardless of the …
https://www.osc.ny.gov/retirement/publications/1822/accidental-disabilityOpinion 2000-7
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Interest in Contract (fire commissioner as officer and stockholder of … not exceptions); (limited exception for municipalities in counties having a population of 200,000 or less) GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-2000-7CUNY Bulletin No. CU-307
… processing and to provide agencies with the procedures for reporting certain salary increases. Affected Employees CUNY unclassified instructional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-307-salary-increases-employees-represented-professional-staffDiNapoli Releases Bond Calendar for Fourth Quarter
… money. The anticipated sales in the fourth quarter compare to past planned sales of $8.58 billion during the third … was created by Gubernatorial Executive Order primarily to coordinate the borrowing activities of the state, New York … scheduled at the request of the issuer and done pursuant to their borrowing programs. A new schedule is released every …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-releases-bond-calendar-fourth-quarterAn Analysis of Reasonable and Customary Out-of-Network Reimbursement Rates for Medical/Surgical Services in the New York State Health Insurance Program
… Service (Civil Service), is one of the nation’s largest public sector health insurance programs. NYSHIP covers over … million active and retired State, local government, and school district employees, and their dependents. The Empire …
https://www.osc.ny.gov/state-agencies/audits/2020/04/01/analysis-reasonable-and-customary-out-network-reimbursement-rates-medicalsurgical-services