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Town of Caroline – Renewable Energy (2013M-325)
… Purpose of Audit The purpose of our audit was to examine the Town’s energy … members. The Town’s 2013 budgeted appropriations for all funds are approximately $1.7 million. Key Finding By …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… was to examine internal controls over cash disbursements for the period January 1, 2009 through February 28, 2014. … Board of Fire Commissioners. The District’s budget for 2014 fiscal year was $532,474. Key Findings The Board did … Review the questionable disbursements identified in this report and seek reimbursement as appropriate; implement a …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39Submitting a DRO – Divorce and Your Benefits
… A Domestic Relations Order (DRO), whether prepared using the …
https://www.osc.ny.gov/retirement/members/divorce/submitting-droLindenhurst Union Free School District – Collections (2024M-24)
… and educational programs and determined that: In-person collections totaling $130,568 were not recorded in a collection log. Employees made 25 deposits totaling $29,639 between 11 … the month being reported. Key Recommendations Maintain a log which records the date, amount and payor of program funds …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24Northeastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)
… and issued to the school districts of origin for all eligible nonresident foster care students. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billingConstitutional Tax Limits
… The New York State Constitution places a legal limit on the … a municipality’s tax limit. File Constitutional Tax Limit Form Now Enrollment Instructions [pdf] Having problems? Contact the OSC Help Line. (518) …
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsOrleans County – Court and Trust Funds (2014M-043)
… purpose of our review was to determine whether the County Treasurer’s controls are adequate to ensure that financial … be provided to the court and then delivered to the County Treasurer for safekeeping. To carry out this responsibility, the Treasurer must develop sound procedures and processes which, …
https://www.osc.ny.gov/local-government/audits/county/2014/02/14/orleans-county-court-and-trust-funds-2014m-043Cheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… Objective Determine whether Cheektowaga-Sloan Union Free School District (District) claims were properly audited and … response. … Determine whether CheektowagaSloan Union Free School District District claims were properly audited and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76Edgemont Union Free School District – Information Technology (2024M-37)
… District had an increased risk of unauthorized access to and use of the network and could potentially lose important data. In addition to … we reviewed all 665 nonstudent network user accounts and determined that District officials did not: Disable 34 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37Operational Advisory No. 28
… made while the SFS was down for FYE processing are entered and posted correctly in SFS. To ensure that these transactions process accurately and completely, agencies should verify that the following is … are being processed. In addition to the Appropriation and Segregation levels, other budgets must be in place where …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/28-guidance-processing-sfs-transactions-production-after-fiscal-year-end-fyeBenefits
… (including prescription drug coverage) available to all employees and their dependents. Opt-Out Program allows …
https://www.osc.ny.gov/jobs/benefitsOvertime Compensation – Enhanced Reporting
… For compensation to be classified as “overtime,” it must be paid for … worked.* As of July 1, 2019, public safety overtime that is paid directly by a member's participating employer , and …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-compensationTown of Plymouth – Employee Benefits (2023M-176)
… holidays listed in CBAs. Independently review and approve all unused leave and separation payments to ensure that …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176Reporting Services Provided by Lawyers and Law Firms (Education Law Section 2053)
… Department Delegated Account System (SEDDAS) . If you have been selected as the representative for your school district/BOCES and have been granted access rights by the SEDDAS Delegated … Education Department Application Business Portal . Please do not submit paper forms in lieu of electronic submissions; …
https://www.osc.ny.gov/retirement/employers/reporting-services-provided-lawyers-and-law-firms-education-law-section-2053West Babylon Union Free School District – Claims Audit (2024M-62)
… Objective Determine whether the West Babylon Union Free School District’s (District) claims auditor properly audited … letter. … Determine whether the West Babylon Union Free School Districts District claims auditor properly audited …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Town of Pitcairn – Claims Auditing (2024M-69)
… fuel contract could have saved the Town about $3,000 on these purchases. The Board improperly donated $1,500 to a …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69Locust Valley Central School District – Information Technology Equipment Management (2024M-134)
… Audit Objective Determine whether Locust Valley Central School District (District) officials maintained a complete … action. … Determine whether Locust Valley Central School District District officials maintained a complete and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentFederal Receipts – Federal Funding and New York
… the last significant portion of pandemic assistance in SFY 2026; as of the FY 2026 NYS Executive Budget Financial Plan, the State is expected to … Exhibit A; New York State Division of the Budget, FY 2026 NYS Executive Budget Financial Plan . … Federal funding is a …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-receiptsOversight of the Title Insurance Industry
… to address activities and expenses that officials say are inappropriate and that have unnecessarily increased the … up to ensure recommendations resulting from examinations are monitored and implemented. Allow unfettered access to …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/oversight-title-insurance-industryState Agencies Bulletin No. 1602.1
… was calculated using the factor of .00075 based on a denominator of 2,000 hours. The new agreement changed the overtime factor to be implemented in two phases. For overtime earned on or after 10/05/17 … was paid using the overtime factor of.000735, based on a denominator of 2,040 hours. For overtime earned on or after …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/16021-new-overtime-earnings-codes-overtime-eligible-employees-civil-service