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City of Hudson - Payroll and Accrued Leave (2020-14)
… ensured employees’ salaries and the amounts withheld for benefits were accurate, and leave accrual records were … leave slips and periodically review leave records for accuracy. City officials generally agreed with our … ensured employees salaries and the amounts withheld for benefits were accurate …
https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)
… because the real property tax levy and a schedule of other estimated revenues were not included. The Board did … complete and accurate, that include realistic estimates of revenues and appropriations. Develop fund balance and reserve policies to establish the desired levels of unrestricted fund balance and reserves to maintain. Update …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26Springville-Griffith Institute Central School District – Access to Network and Information Applications (2021M-148)
… secured access to the network, student information and financial applications. Key Findings Although District … they did not adequately secure access to the network and financial application. District officials did not: … Key Recommendations Review generic network user accounts and ensure that unnecessary accounts are disabled. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/springville-griffith-institute-central-school-district-access-network-andState Agencies Bulletin No. 1982
… Purpose The purpose of this bulletin is to inform agencies of the 2022 New York State Paid Family … and the maximum weekly employee contribution for coverage to be 0.511% (0.00511) of employees’ weekly wage. The maximum … Questions regarding this bulletin may be directed to the Tax and Compliance mailbox. … State Agencies Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1982-2022-paid-family-leave-rate-increaseState Agencies Bulletin No. 1979
… 2022. Affected Employees Members of ORP Tiers 1 through 5 are affected. Background In accordance with Section 415 of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1979-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5Town of Oneonta – Town Clerk (2021M-59)
… analyses, whereby known liabilities are reconciled to available cash. Town officials agreed with our … and have initiated or indicated they planned to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59Town of Greenwich – Purchasing (2020M-135)
… (Town) officials sought competition when purchasing goods and services. Key Findings Town officials generally did not seek competition when purchasing goods and services. Of 50 purchases reviewed totaling $154,386 that … by law. Key Recommendations Clarify the purchasing policy and procedures, including the use of the requisition form. …
https://www.osc.ny.gov/local-government/audits/town/2021/03/26/town-greenwich-purchasing-2020m-135State Police Bulletin No. SP-221
… represented by the Police Benevolent Association of the New York State Troopers, Inc. and employees in Bargaining Unit 62, represented by the New York State Police Investigators Association are affected. … At the request of the Police Benevolent Association of the New York State Troopers, Inc., the calculation routine for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-221-modification-deduction-code-302-pba-disability-insuranceCity of Norwich - Emergency Medical Services Billing (2019M-112)
… billed 9 incidents totaling $8,300; this equates to approximately $200,000 in lost revenue at the current rate of collection. No one reconciles the billings to the medical services provided. The EMS Department had 903 … of our findings and recommendations, but indicated they have initiated corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112Town of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)
… Determine whether the Board ensured that credit card and travel expenditures were adequately supported and for … $12,938, for which the Town incurred approximately $3,774 in interest and finance charges. Key Recommendations … interest charges or late fees. Town officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144Suffern Central School District - Financial Condition (2019M-145)
… were overestimated by a total of $16.4 million leading to $13.1 million of the appropriated fund balance not being … trends or other identified analyses. Review reserves to evaluate if they are necessary and reduce unneeded reserve … findings and recommendations, but indicated they planned to implement some of our recommendations. Appendix B includes …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Town of Olive - Accrued Leave and Information Technology (2019M-84)
… bargaining agreement (CBA). Design or implement procedures to monitor compliance with their IT security policy. Key … Recommendations Review and update the employee handbook to include guidance on timekeeping procedures for the use of … Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2019/07/03/town-olive-accrued-leave-and-information-technology-2019m-84Town of Berlin – Internal Controls Over Water District No. 2 Operations (2015M-51)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over water operations … for 2015 total $83,015. Key Findings The duties related to water district billing, collecting and recordkeeping were … Key Recommendations Establish compensating controls to mitigate the risks associated with the lack of segregation …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-berlin-internal-controls-over-water-district-no-2-operations-2015m-51New York State Comptroller Thomas P. DiNapoli Statement on Moody's Upgrade of New York State General Obligation Bonds
… “Today’s announcement by Moody’s Investors Service brings New York’s rating for its General Obligation bonds and the … Moody’s announcement is a clear signal to investors that New York is on the right financial path. The rating upgrade …
https://www.osc.ny.gov/press/releases/2014/06/new-york-state-comptroller-thomas-p-dinapoli-statement-moodys-upgrade-new-york-state-generalVischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that cash … and implement policies and procedures for Company members to follow when using the card. … Vischer Ferry Volunteer Fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016mIV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… and other miscellaneous receipts. Taxes are the largest source of State revenues followed by Federal grants and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewIndian Lake Central School District – Medicaid Reimbursements (2021M-150)
… Audit Objective Determine whether the Indian Lake Central School District (District) maximized Medicaid reimbursements … action. … Determine whether the Indian Lake Central School District District maximized Medicaid reimbursements by …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/indian-lake-central-school-district-medicaid-reimbursements-2021m-150IX.12.F CMIA Interest Liabilities – IX. Federal Grants
… paid by either the Federal Government or the state to the other compensate for lost value (e.g. investment earnings) of funds. A federal interest liability (which the Federal Government pays to the state) accrues for any covered program whereby a state …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12f-cmia-interest-liabilitiesHudson Housing Authority – Information Technology (2019M-224)
Determine whether Authority officials ensured IT systems were adequately secured and protected against unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224Monsey Fire District – Board Oversight (2020M-62)
… The Board provided inadequate and ineffective oversight of the District’s operations and did not comply with General … not properly filed. The required annual independent audit of the District’s financial records was not performed since 2012, and the length of service awards program (LOSAP) that started in 1990 was …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62