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Little Falls City School District - Financial Condition Management (2019M-67)

… exceeded the statutory limit by $1.15 to $1.83 million or 5.3 to 8.5 percentage points. The District has generated … and use the surplus funds to finance one-time expenditures or needed reserves, pay off debt or reduce property taxes. Develop a comprehensive multiyear …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67

Town of Wellsville – Budgeting (2021M-112)

… budgets. However, it could improve budgeting practices and be more transparent with how it budgets for the general and highway funds. The Board gave taxpayers the impression … real property taxes in each general fund (town-wide and town-outside-village) and made transfers totaling …

https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-wellsville-budgeting-2021m-112

Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)

… officials properly recorded, supported and reported cash receipts and disbursements, including payroll. Key … Although we did not find any significant errors in how cash receipts and disbursements were recorded and reported, … fees. Key Recommendations The Board should adopt cash receipts and disbursement policies. Ensure that duties …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-and

Cuba-Rushford Central School District - Financial Management (2020M-7)

… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7

Village of Bloomingburg - Financial Operations (2019M-246)

… adequately oversee the Treasurer’s work or require annual audits of the Treasurer’s records and reports. The Treasurer …

https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246

IX.12.F CMIA Interest Liabilities – IX. Federal Grants

… covered federal funds clear the state’s bank account, an EFT settlement involving covered federal funds occurs, or …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12f-cmia-interest-liabilities

Mahopac Central School District – Noninstructional Payroll (2020M-32)

… complete report - pdf ] Audit Objective Determine whether District officials implemented a system to ensure that noninstructional payroll was properly segregated, authorized and recorded and …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32

Hudson Housing Authority – Information Technology (2019M-224)

… review and update routinely or when significant changes in the environment occur. Create and maintain service level …

https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224

Monsey Fire District – Board Oversight (2020M-62)

… since 2012, and the length of service awards program (LOSAP) that started in 1990 was never audited. Key … annual independent audit of the District’s financial and LOSAP records. District officials agreed with our …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62

Town of Mooers - Highway Asset Accountability (2020M-35)

… Highway Superintendent did not maintain a complete and up-to-date inventory of Department assets. Department assets … Key Recommendations Maintain a complete, accurate and up-to-date inventory of all Department assets. Establish an … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether Town …

https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35

Altona Fire District – Claims Auditing (2016M-162)

… Purpose of Audit The purpose of our audit was to examine the District's claims auditing process for the … Not all claims contained supporting documentation to show that they were audited and approved prior to payment. Key Recommendations Ensure that all claims are …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162

South Orangetown Central School District – Network User Accounts (2022M-24)

… user accounts to determine if they are needed Disable 30 of the 3,675 network user accounts that were no longer …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24

Lyndon Fire District – Disbursements (2022M-132)

… to ensure disbursements were authorized, supported and for appropriate District purposes. Key Findings Aside … minor exceptions, disbursements were authorized, supported and for appropriate District purposes. However, the Board could improve oversight of and internal controls over disbursements. The Board: Did not …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/lyndon-fire-district-disbursements-2022m-132

Town of LaGrange – Financial Management (2023M-139)

… limit by more than $725,000. As a result, it is difficult for the Board to assess alternative approaches to financial …

https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139

State Agencies Bulletin No. 2300

… The purpose of this bulletin is to notify agencies of the 2025 maximum salary limit for ORP and VDC plan members. Affected … Actions: OSC will update PayServ to reflect the maximum salary limit for calendar year 2025. PayServ will …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2300-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntary

Town of Penfield – Physical Accessibility to Programs and Services (S9-24-39)

… taking additional steps to increase physical accessibility for the 58 components identified in this report. Town …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-penfield-physical-accessibility-programs-and-services-s9-24-39

Town of Big Flats – Physical Accessibility to Programs and Services (S9-24-37)

… report – pdf] Audit Objective Assess whether the Town of Big Flats (Town) officials could take additional steps to … provided at selected Town facilities. Key Findings Of the 541 applicable physical accessibility components … Town officials should assess the feasibility of taking additional steps to increase physical accessibility …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-big-flats-physical-accessibility-programs-and-services-s9-24-37

Medicaid Program – Managed Care Organizations’ Readiness for the Encounter Intake System

… Purpose To determine the readiness of all Medicaid managed care organizations (MCOs) to submit Medicaid encounter transactions to the new … MCOs were specialized health plans, which generally have fewer enrollees than mainstream Medicaid managed care …

https://www.osc.ny.gov/state-agencies/audits/2016/03/29/medicaid-program-managed-care-organizations-readiness-encounter-intake-system