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One-Year FAS – New Career Plan
… salary; Overtime;* Holiday pay; Noncompensatory overtime;* and Longevity payment. All payments must be earned in the 12 … made in anticipation of retirement; Lump sum payments for deferred compensation; and Any payments made for time not worked. The earnings used in the calculation of …
https://www.osc.ny.gov/retirement/publications/1515/one-year-fasMedicaid Overpayments for Out-of-State Ambulatory Surgery Services (Follow-Up)
… Background Our initial audit report, which was issued on May 3, 2010, examined whether the Department of Health … management failed to establish the correct payment rates on its eMedNY claims processing system and failed to provide … $1,309,960. Of the two prior audit recommendations, both have been implemented. Other Related Audit/Report of Interest …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-overpayments-out-state-ambulatory-surgery-services-followTrumansburg Central School District – Procurement (2022M-13)
… implement the District’s external auditor’s recommendation to update its purchasing policy and officials did not: Comply with the Board’s requirement to develop written procurement procedures as required by the … 29 purchases totaling $177,032. Use a competitive method to procure professional services and insurance coverage from …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13Town of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… use their own ID when pumping fuel. Seek restitution from the former employee for fuel purchases used for other …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182Town of Fort Ann – Lake Hadlock Dam Collapse (2013M-60)
… four Board members - governs the Town. The Lake Hadlock Park District, which was created on October 21, 1976, has 349 … The Lake Hadlock Dam, which is located in the Lake Hadlock Park District, was under repair from September 2004 to May …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-fort-ann-lake-hadlock-dam-collapse-2013m-60Village of Delhi – Financial Condition (2013M-110)
… our audit was to examine the Village’s financial condition for the period June 1, 2011, to March 1, 2013. Background The … by an elected Board of Trustees consisting of a Mayor and four Trustees. The Village’s total general, sewer and … surplus fund balances remained high while the Village’s real property tax levy continued to increase slightly by 7 …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110Town of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)
… through August 31, 2014. Background The Town of Milton is located in Saratoga County and has a population of approximately 18,575. The Town is governed by …
https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357State Agencies Bulletin No. 1881
… Purpose The purpose of this bulletin is to notify agencies of the $17,301 pensionable overtime earnings limit for Tier 6 … (7T) 2021 plan year. Affected Employees Tier 6 members of NYCERS, NYCTRS, and NYCBERS are affected. Background The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1881-2021-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsEast Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… assess the Library’s internal controls over cash receipts for the period January 1, 2012, through March 31, 2013. … Background The East Greenbush Community Library, located in the Town of East Greenbush in Rensselaer County, is a special district public library …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223Town of Richmondville – Administration of Grant Moneys (2013M-374)
… to review the Board’s administration of grant fund moneys for the period of May 4, 2009 through September 25, 2013. … County, is governed by an elected five-member Town Board and has a population of approximately 2,600 residents. A … administer some aspects of the grants and may have to pay for a required audit because the developer has failed to do …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-richmondville-administration-grant-moneys-2013m-374East Meadow Union Free School – Overtime (2022M-118)
… before all overtime was worked; therefore, employees may have worked unnecessary overtime. As a result, the increased … findings in our report. Appendix C includes our comments on issues officials raised in their response. … audit school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118Town of Machias – Supervisor’s Financial Duties (2021M-98)
… repaid by the close of each fiscal year, interfund loans have grown from $246,280 in 2015 to almost $1.6 million as of …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98Commack Public Library District – Selected Financial Operations (2015M-132)
… that the Treasurer’s position is a public officer and have the Treasurer take and file an oath of office. … Commack …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Otego-Unadilla Central School District - School District Website (S9-19-26)
… This prevents taxpayers and other interested parties from readily accessing and reviewing documents to make …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/otego-unadilla-central-school-district-school-district-website-s9-19-26Island Trees Union Free School District - School District Website (S9-19-34)
… complete report - pdf ] Audit Objective Determine whether the Island Trees Union Free School District (District) used … results, a comprehensive property tax report card and all external audit results. Annual internal audit. … take corrective action. Appendix C includes our comment on an issue District officials raised in their response. … …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/island-trees-union-free-school-district-school-district-website-s9-19-34Hunter-Tannersville Central School District - School District Website (S9-19-33)
… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in … plan further enhances the transparency of the District’s fiscal decisions. Key Recommendations Post the final annual … CAPs, and comprehensive budget documents, and include fund balance information and appended documents, such as the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/hunter-tannersville-central-school-district-school-district-website-s9-19Harpursville Central School District – Financial Management (2013M-261)
… Purpose of Audit The purpose of our audit was to examine District officials’ management over financial activities for the period July 1, 2011 through June 30, 2013. Background The Harpursville Central School District is located in five towns in Broome County and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261Personal Income Tax Refunds
… income tax refunds approved by the Department of Taxation and Finance (Department) for payment were appropriate and processed in accordance with … prior to payment. We selected Department-approved refunds for examination using filters to identify high-risk …
https://www.osc.ny.gov/state-agencies/audits/2015/04/14/personal-income-tax-refundsTown of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… and skating rink and the allocation of sales tax revenue for the period January 1, 2015 through August 31, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $2.9 million. Key Findings Adequate records were not maintained for collections at the Town's skating rink and for admissions …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428Town of Guilford – Budgeting (2023M-144)
… realistic budgets. Estimated revenues were underestimated and appropriated fund balance was not used, resulting in … the highway fund. The Board adopted budgets that planned for using $228,000 of fund balance to offset projected … the general fund incurred operating surpluses each year for a combined total of $378,991.Therefore, appropriated fund …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144