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Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… excess tree purchases, late fees, interest, unused cell phone accounts, sales tax and lease payments for a copier …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117State Agencies Bulletin No. 2091
… Purpose The purpose of this bulletin is to notify agencies of the maximum contribution limits for … below if an update to the employee’s SRA or TDA election for 2023 is necessary. Note: Agencies must enter … on the Savings Plans panel, should always be the first day of the current, unconfirmed pay cycle. To start or change …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2091-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaBlock Institute School – Compliance With the Reimbursable Cost Manual
… payments for services under these programs are based on fixed fees. Block operated several other programs, including … refers students to Block and pays for its services using rates established by SED. The rates are based on the financial information Block reports to …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/block-institute-school-compliance-reimbursable-cost-manualWestchester School for Special Children – Compliance With the Reimbursable Cost Manual
… years of age. The New York City Department of Education (DoE) and other school districts pay tuition and fees to WSSC … an employee whose job tasks and responsibilities did not change, and therefore, justify such increases. The employee's … Director spent $4,254 at a Harley Davidson dealer; $1,723 for lodging at the Majestic View Lodge near Zion …
https://www.osc.ny.gov/state-agencies/audits/2013/07/02/westchester-school-special-children-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1976
… contribution amount for a combined maximum contribution limit of $27,000 in 2022. An additional deferment is also … Code Narrative Description 403 CUNY 403(b) Plan 413 NBE Tax Deferred Annuity 414 NYT Tax Deferred Annuity SUNY … calendar year. Agency Actions Agencies must update the Savings Plans page in accordance with the instructions below …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1976-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 2185
… Purpose: The purpose of this bulletin is to notify agencies of the maximum contribution limits for … below if an update to the employee’s SRA or TDA election for 2024 is necessary. Note: Agencies must enter … on the Savings Plans panel, should always be the first day of the current, unconfirmed pay cycle. To start or change …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2185-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaSnyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… 1, 2012 through November 20, 2013. Background The Snyder Fire District is a district corporation of the State, distinct and separate from the Town of Amherst, located in Erie County. The Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365Richland Fire District – Board Oversight (2016M-374)
… Key Findings The out-of-state insurance tax, known as foreign fire insurance money, was placed in the District’s … and commingled with the District’s other funds. An annual foreign fire insurance report has not been filed with OSC for … not adopted a code of ethics. Key Recommendations Deposit foreign fire insurance money in a separate bank account so it …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Selkirk Fire District – Procurement of Professional Services (2021M-55)
… - pdf ] Audit Objective Determine whether Selkirk Fire District (District) officials solicited competition for professional … corrective action. … Determine whether Selkirk Fire District District officials solicited competition for …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/09/selkirk-fire-district-procurement-professional-services-2021m-55Brighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)
… were not pre-approved and the Board did not authorize per diem payments of approximately $9,000 that may have been … audit all claims for payment. Properly establish and pay per diem amounts. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60Danby Fire District – Claims Audit (2020M-149)
… not be paid prior to Board approval. Did not follow its credit card usage policy requiring supporting charge slips for four … the Treasurer to prepay those expenditures allowed by Town Law prior to Board audit and approval. Ensure all …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/danby-fire-district-claims-audit-2020m-149Brighton Fire District – Non-Payroll Disbursements (2020M-133)
… were properly procured, approved or adequately supported. Of 97 disbursements tested totaling $1.13 million, seven … or not required, itemized receipts or documentation of prior approval. Of 19 professional service providers paid … States General Service Administration (GSA) per diem rates were used. The financial software allowed changes to …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133Commack Public Library District – Selected Financial Operations (2015M-132)
… Purpose of Audit The purpose of our audit was to assess District operations for the period July 1, 2013 through … November 30, 2014. Background The Commack Public Library District is located in the Town of Huntington in Suffolk …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132DiNapoli: Audit Cites East Clinton Fire District For Improper Gifts
… $35,000 in personal expenses for members, including rent, cable television and college fees, according to an audit … released today by State Comptroller Thomas P. DiNapoli. The findings of the Comptroller’s audit and investigation … and misuse of taxpayer dollars in fire districts. I will continue to audit these entities so that taxpayers are …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-cites-east-clinton-fire-district-improper-giftsLength of Service Award Programs (2014-MS-1)
… ten letter reports to the following: Belgium Cold Springs Fire District [pdf] , East Greenbush Fire District No. 3 … No. 5 [pdf] . Purpose of Audit The purpose of our audit was to determine if fire districts and municipalities were … with GML. Ensure volunteers receive LOSAP service credit when they have earned at least 50 points. Ensure that points …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1Interdisciplinary Center for Child Development – Compliance With the Reimbursable Cost Manual
… reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (RCM). The audit … to children with disabilities who are between the ages of three and five years. During the 2014-15 school year, ICCD …
https://www.osc.ny.gov/state-agencies/audits/2018/04/05/interdisciplinary-center-child-development-compliance-reimbursable-cost-manualCompliance With Special Education Requirements – Evaluations (Follow-Up)
… City Department of Education (DOE) – the nation’s largest school system – served approximately 900,000 students at its more than 1,500 elementary, middle, and high schools (excludes charter schools/students) and provided special education …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-requirements-evaluations-followSchool Tax Relief (STAR) Program (2012-MS-6)
… audit was to review local assessors’ administration of the STAR Program for the period January 1, 2010, through July 31, 2011. Background The STAR exemption in the Real Property Tax Law provides a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6Coeymans Hollow Fire District – Board Oversight (2021M-211)
… annual financial reports were filed in a timely manner and disbursements were supported and approved. Key Findings The Board ensured disbursements were supported and approved. However, the Board did not ensure: The service …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/coeymans-hollow-fire-district-board-oversight-2021m-211Cayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)
… pdf ] Audit Objective Determine whether Cayuga County Soil and Water Conservation District (District) officials … for online banking transactions. Implement strong access and financial application controls. Provide IT security … The Board should: Adopt comprehensive IT security policies and periodically review them. Enter into a SLA with the IT …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-information-technology