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Sackets Harbor Central School District - Information Technology (2019M-208)
… District’s network was adequately secure to protect the student management system (SMS) against unauthorized use, … the Districts network was adequately secure to protect the student management system SMS against unauthorized use access …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/sackets-harbor-central-school-district-information-technology-2019m-208Village of Palmyra - Justice Court Operations (2019M-202)
… complete report - pdf] Audit Objective Determine whether the Justice provided adequate oversight of the Justice Court (Court) to ensure receipts were collected, … and remitted in a timely and accurate manner. Key Findings The Justice’s cash balances exceeded known liabilities by a …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202Pulaski Academy and Central School District - Separation Payments (2020M-20)
… found officials: Paid five former administrators a total of $24,989 for accrued unused vacation leave upon separation … Consult with legal counsel as to seeking recovery of payments identified in this report that are inconsistent …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20The Academy Charter School - Credit Card Expeditures (2019M-80)
… had no receipts attached to the claims. 39 receipts in our test, totaling $25,342, were not itemized to show the … Ensure that credit card users include a list of officials in attendance for meal expenditures along with itemized …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80Richfield Springs Central School District - Fixed Assets (2019M-140)
… policies were not comprehensive or being followed. Out of 206 fixed assets reviewed, 64 were unable to be located, … tags and four had the incorrect asset tag numbers. Out of 158 fixed assets listed as being disposed, 143 lacked … update policies to include proper sanitation and disposal of electronic devices. Ensure inventory records are accurate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140State Agencies Bulletin No. 1796
… the 2020 maximum salary limit for members of ORP and VDC in Tier 6. Background In accordance with Section 415 of the Internal Revenue code, … reach the $285,000 limit. Contributions will resume in the first paycheck of the following calendar year. … the 2020 maximum salary limit for members of ORP and VDC in Tier 6 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1796-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedTown of Moriah - Leave Accruals (2019M-168)
… maintained. As a result, six employees were paid for 110.5 hours of leave time to which they were not …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168Herkimer County Community College - Procurement (2019M-186)
Determine whether College officials use competitive methods when procuring goods and services
https://www.osc.ny.gov/local-government/audits/community-college/2019/12/06/herkimer-county-community-college-procurement-2019m-186Lake Pleasant Volunteer Fire Department, Inc. - Financial Activities (2019M-157)
… disbursements have the President’s prior authorization and are adequately supported. Adopt procedures to ensure that collections are documented, safeguarded and deposited in a timely manner. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/06/lake-pleasant-volunteer-fire-department-inc-financialOrient Fire District – Cash Reserves and Credit Cards (2015M-319)
… and separate from the Town of Southold, Suffolk County, in which it is located. The District, which serves … The Board did not ensure that travel was authorized in advance. Key Recommendations Amend the investment policy, …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Town of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)
… Purpose of Audit The purpose of our audit was to examine controls over payroll and fuel inventory for the … processing payrolls, creating checks, making adjustments to the payroll system and reconciling the payroll bank account. Department heads are not required to sign time cards showing their approval. The Town does not …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365Madison Central School District - Reserves and Debt Service Fund (2019M-63)
… fund policy. Three reserve funds totaling $1.3 million as of June 30, 2018, were overfunded. The approximately $1 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… Determine whether the Town Supervisor maintained up-to-date accounting records and reports. Key Findings The Town Supervisor: Did not maintain up-to-date records and reports. Completed the 2018 and 2019 … records and reports are complete, accurate and up-to-date and deposit funds received in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67State Agencies Bulletin No. 1846
… Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1846-maximum-salary-contribution-limit-tier-6-members-following-new-yorkWyandanch Union Free School District – Budget Review (B20-7-7)
… 2020-21 budget. Background The Wyandanch Union Free School District, located in Suffolk County, adopted a budget …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7Town of German Flatts – Fiscal Stress (2015M-217)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period January 1, 2014 … The purpose of our audit was to review the Towns financial condition for the period January 1 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217Berkshire Fire District - District Operations (2020M-40)
… fixed assets. The Treasurer did not submit AUDs, which are required annual financial reports, to our office. Key … fixed asset policy to safeguard assets. Ensure AUDs are filed in a timely manner. District officials generally …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40Moriah Central School District - Medicaid Reimbursements (2019M-64)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 517.5 eligible services totaling $21,211 and service …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-medicaid-reimbursements-2019m-64IX.11.D Unique Entity Identifier (UEI) – IX. Federal Grants
… State agencies should be familiar with the following reference for single audit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11d-duns-numberState Agencies Bulletin No. 2426
… limit for Tier 5 members of PFRS and ERS for fiscal year 2026. Affected Employees: Employees who are Tier 5 members of … 408(k)(6)(D)(ii) will increase to $360,000 for Fiscal Year 2026. Effective Dates: Effective beginning Institution paychecks dated April 2, 2026, and Administration paychecks dated April 8, 2026. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2426-maximum-salary-limit-tier-5-members-new-york-state-police-and-fire