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Town of Webb – Audit Follow-Up (2018M-188-F)
The purpose of our review was to assess the Towns progress as of February 2022 in implementing our recommendations in the audit report released in November 2018
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-webb-audit-follow-2018m-188-fOverview – Enhanced Reporting
… use Retirement Online to report your employees’ earnings and the number of days they worked to NYSLRS. You also report and forward employee contributions, loan payments and payments for service credit purchases (SCP). In addition, … reporting lets employers submit detailed employee salary and service data to NYSLRS …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/monthly-report/overviewVII.10.H Cash Advance Rollover – VII. State Revenues and Appropriated Loan Receivables
Typically an agency will choose to transfer advance charges from an appropriation that is due to lapse so the appropriation authority can be used for other appropriate expenses prior to lapsing
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10h-cash-advance-rolloverTown of Deerpark – Budget Review (B6-13-18)
… review was to determine whether the significant revenue and expenditure projections in the Town’s preliminary budget … to liquidate the accumulated deficit in the Town’s general and highway funds as of December 31, 2008. Local Finance Law … Based on the results of our review, we found that revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Town of Pawling – Procurement (2021M-17)
… Determine whether Town of Pawling (Town) officials used a competitive process to procure goods and services. Key Findings Town officials did not always use a competitive process to procure goods and services. … of the 10 professional services tested. Competitively bid for sanitation services totaling $186,821. Key …
https://www.osc.ny.gov/local-government/audits/town/2021/06/18/town-pawling-procurement-2021m-17Unadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
… tuition (NRT) rates for special education students in accordance with regulations. Key Findings Officials did not establish NRT rates for special education students in accordance with regulations. The District’s NRT rates … tuition NRT rates for special education students in accordance with regulations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-educationResources – Enhanced Reporting
… Report Submit the Manual Enhanced Report Add a Row to an Employee’s Data Before Submitting File Upload Upload an … Post a Regular Monthly Report File Errors and Warnings How to Address Errors and Warnings Correct Business Validation … Links to helpful resources for NYSLRS employers to refer back to or …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/resourcesPeekskill City School District - Network User Accounts (2021M-195)
… report - pdf] Audit Objective Determine whether Peekskill City School District (District) officials adequately managed … Determine whether Peekskill City School District District officials adequately managed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/peekskill-city-school-district-network-user-accounts-2021m-195State Agencies Bulletin No. 1929
… earnings limit for Tier 6 TRS members for school year 2021-2022 is $17,301. Affected Employees Employees who are Tier 6 … Chapter 368 of the Laws of 2018, the OT cap increases each calendar year. The amount of the increase is based on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1929-school-year-2021-2022-tier-6-pensionable-overtime-ot-earnings-limitVillage of Yorkville – Budget Review (B3-13-7)
… review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget … in Oneida County. The Village Board consists of the Mayor and four Trustees. The Village’s tentative 2013-14 general … for certain matters, we found that the significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-yorkville-budget-review-b3-13-7Loan Payroll Deductions – Legacy Reporting
… through Retirement Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/loan-payroll-deductionsOperational Advisory No. 24
… Fiscal Year End 202526 Important Dates …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/24-fiscal-year-end-2025-26-important-datesFort Edward Union Free School District - Financial Condition (2019M-245)
… options to provide for revenue enhancement, cost savings opportunities and to fund the tax certiorari liability. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245Town of Brandon - Financial Condition (2019M-239)
… Inadequate budgetary practices have resulted in the highway fund balance declining from $58,241 on January 1, 2017 to $5,714 as of December 31, 2019. The highway fund’s appropriations were overspent three …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Breesport Volunteer Fire Company, Inc. - Financial Activities (2019M-117)
… Objective Determine whether Company officials ensured that financial activity was properly recorded and reported and that money was safeguarded. Key Findings Fundraising … Determine whether Company officials ensured that financial activity was properly recorded and reported …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/16/breesport-volunteer-fire-company-inc-financial-activitiesRoxbury Central School District - Health Insurance Buyouts (2019M-89)
… not reviewed before payment. Key Recommendations Consult with District legal counsel about the intent of the health … before payment. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89REACH Academy Charter School - Cash Disbursements (2019M-130)
Determine if cash disbursements were properly accounted for supported and approved
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130Lowville Academy and Central School District - Claims Audit Process (2019M-154)
… claims auditor is not directly involved in the purchasing function. Develop procedures to provide additional guidance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mOnondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
… the Agency’s written procedures. Adequately track garbage disposal sticker and compost pass inventories and ensure that … Perform periodic physical inventories of garbage disposal stickers and compost passes and investigate any …
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilityKent Fire District No. 1 - Financial Operations (2019M-37)
… whether the Board effectively managed the District’s financial operations. Key Findings The Board’s budgets were … whether the Board effectively managed the Districts financial operations …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37