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Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
… that were communicated confidentially, officials did not disable unnecessary. Network user accounts or revoke … network user accounts are disabled in a timely manner. Limit application permissions based on an account user’s job …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-andTown of Stony Creek – Supervisor's Records and Reports (2022M-32)
… records were maintained. Provide bank statements or canceled checks to the Board and ensure cash accounts were … reconciled monthly. Provide adequate monthly reports or ensure the annual update document (AUD) was accurate. … Ensure bank reconciliations are independently prepared or reviewed. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/07/01/town-stony-creek-supervisors-records-and-reports-2022m-32Town of Pulteney – Information Technology (2021M-28)
Determine whether Town of Pulteney Town officials adequately safeguarded Town information technology IT assets
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28Town of Centerville – Town Clerk/Tax Collector (2021M-75)
… report - pdf ] Audit Objective Determine whether the Town of Centerville (Town) Town Clerk (Clerk) properly recorded, … all tax collections, she did not always record dates of receipts or deposit or remit payments timely. The Clerk did not: Properly record dates of collections for Clerk fees on 21 of 29 daily collections …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75Town of Caneadea – Fund Balance Management (2020M-145)
… written: Fund Balance Policy Multiyear Financial Plan or Capital Plans. As a result, the Board’s ability to …
https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145Edwards-Knox Central School District – Medicaid Reimbursements (2021M-92)
… which it was entitled. Key Findings The District did not claim any Medicaid reimbursements to which it was entitled. District officials: Did not claim Medicaid reimbursements for the 12 students we … it is not cost-effective. Did not establish Medicaid claim policies or procedures or ensure that sufficient …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/edwards-knox-central-school-district-medicaid-reimbursements-2021m-92Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andFrankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
… did not establish any supplemental financial policies or procedures. The Treasurer did not maintain adequate … $16,023 were either supported by only a deposit receipt or had no supporting documentation. Key Recommendations Amend the bylaws or adopt separate written financial policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesPleasantville Union Free School District – Claims Auditing (2022M-136)
… did not ensure the claims auditor was properly trained or had necessary access to District records for the claims … a result, claims were not always adequately supported or properly audited before payment . For example, we reviewed … that claims totaling $122,184 were not properly audited or did not comply with the District’s procurement policy. The …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136Town of Franklin – Financial Condition (2018M-8)
… 1, 2016 through December 31, 2017. Background The Town of Franklin is located in Delaware County and has a population … Town of Franklin Financial Condition 2018M8 …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… result: 60 employees were credited with either more leave days (209) or less leave days (143) than what they were entitled to. Three employees’ vacation …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Town of Pendleton – Capital Projects (2024M-72)
… (Supervisor) did not ensure projects were properly planned or accounted for and did not monitor projects. As a result, … could not effectively monitor the status of the projects or communicate the projects’ status to taxpayers. … Board did not: Establish project scope, timelines, cost or funding sources for any of the Town’s five projects. …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72Town of Hector – Employee Compensation (2024M-85)
… or highway contract. Adequately certify the Town’s payroll by reviewing and comparing payroll reports to supporting source documentation. Town officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85Service Retirement Benefits – Special 20- and 25-Year Plans
… of 62% of their FAE. Section 383-e is a 20-year plan, for Tier 5 and 6 members only . What is the pension benefit … of 62% of their FAE. Section 383-f is a 25-year plan, for Tier 2 and 3 members only. Do members in the Section 383-e or …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/service-retirement-benefitsOpinion 88-14
… on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- County Sheriff (disposition of unclaimed county prisoners' property) MUNICIPAL FUNDS -- Trust and Agency Funds (transfer … county's trust and agency fund for six years, subject to claim, and then transferred to the general fund. The county …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Accounts Payable Advisory No. 75
… or life-to-date PCard expenditures on contracts or PAs. Please see Section XI-A.4 – Procurement Card Use for …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/75-limits-procurement-card-use-agency-specific-contracts-0State Agencies Bulletin No. 1535
… and provide data entry instructions for entering SRA and TDA deductions to ensure compliance with contribution limits. … Employees who currently have any of the following SRA or TDA deductions: Deduction Code Narrative Description 403 … Employees who currently have any of the following SRA or TDA deductions: Deduction Code Narrative Description 404 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1535-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 1448
… entering SRA and TDA deductions to ensure compliance with contribution limits. Background Pursuant to IRS Regulations, … Administration agencies. Agency Processing Instructions to Change Existing Deductions or Start New Deductions If a change to the employee’s current deduction or Goal Amount for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1448-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaOpinion 97-18
… in the opinion. COUNTIES -- Improvement Districts (sale of real property of a county sewer district) -- Real Property (sale of real property of county sewer district) IMPROVEMENT … district. You ask whether the sale of the real property used for a county sewer district must be approved by a …
https://www.osc.ny.gov/legal-opinions/opinion-97-18Opinion 95-18
… fee in connection with operation of village-owned cemetery) VILLAGES -- Powers and Duties (authority to impose … fee in connection with operation of village-owned cemetery) LOCAL LAWS -- Cemeteries (authorizing imposition of … assessment in connection with operation of village-owned cemetery) -- Fees (imposition of one-time maintenance fee in …
https://www.osc.ny.gov/legal-opinions/opinion-95-18