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Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)

… not competitively procured or not procured as required by the BOCES’ regulation on purchasing procedures (Purchasing … lease for equipment totaling $318,454, as required by the Purchasing Regulation. Have support that they obtained the required number of quotes for six purchases totaling …

https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-services

Huntington Union Free School District – Online Banking (2022M-178)

… and District officials did not meet all the requirements of General Municipal Law Section 5-A and must improve …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178

Babylon Union Free School District – Medicaid Reimbursements (2022M-91)

… services provided. Key Findings The District did not claim any Medicaid reimbursements to which it was entitled, … District officials believed it was not cost-effective to file Medicaid claims. However, they could not provide a … totaling $268,308. District officials did not: Claim any Medicaid reimbursements, totaling $442,841, for 18 …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/13/babylon-union-free-school-district-medicaid-reimbursements-2022m-91

State Agencies Bulletin No. 2088

… Purpose The purpose of this bulletin is to notify agencies of the following maximum contribution … for Deferred Compensation will increase from $20,500.00 to $22,500.00. An additional 50 and Over Catch-Up deferment is available to employees age 50 and over. Employees in this age bracket …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2088-deferred-compensation-maximum-contributions-limits-calendar-year-2023

Scarsdale Union Free School District – Overtime (2022M-105)

… than necessary. Officials: Overpaid 20 employees a total of $11,961 for overtime. Paid 20 employees overtime totaling … services. With appropriate scheduling, over $155,516 of these overtime payments could have been avoided or … on an issue that was raised in the District’s response letter. … Determine whether the Scarsdale Union Free School …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105

Town of Chemung – Conflict of Interest (2022M-176)

… Municipal Law. Key Recommendations Ensure that officials and employees are familiar with and follow the requirements of New York State General … contracts. Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176

State Agencies Bulletin No. 823

… Employees Employees who are members of the Optional Retirement Program (ORP), have the Retirement Plan Type of 7Z (TIAA/CREF) and will have ten (10) … of the date of the report. The report is run weekly for all Institution and Administration cycle agencies. It is …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/823-new-control-d-report-nben751-employees-10-years-tiaacref-membership

Village of Pittsford – Board Oversight (2017M-51)

… November 16, 2016. Background The Village of Pittsford is located in the Town of Pittsford in Monroe County and has … services in an economical manner and establish how documentation supporting such decisions should be maintained. … Village of Pittsford …

https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-pittsford-board-oversight-2017m-51

Town of Edmeston – Supervisor's Records and Reports (2017M-13)

… 13, 2016. Background The Town of Edmeston is located in Otsego County and has a population of approximately 1,800. …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13

Town of Cheektowaga – Credit Card Purchases (2017M-18)

… deliberate audit of credit card bills and charges prior to payment … Town of Cheektowaga Credit Card Purchases 2017M18 …

https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18

Amagansett Union Free School District – Financial Condition (2014M-91)

… is located in the Town of East Hampton in Suffolk County and is governed by an elected five-member Board of Education. … with 108 students attending kindergarten through grade six and pays tuition for 75 students in grades 7 through 12 who … Key Findings District officials underestimated revenues and overestimated appropriations for the budgets for fiscal …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91

Town of Lake Pleasant – Credit Cards (2016M-432)

… whether the cards were used for appropriate purposes and in compliance with the Town's policies for the period January … 31, 2016. Background The Town of Lake Pleasant is located in Hamilton County and has a population of approximately 780. …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-lake-pleasant-credit-cards-2016m-432

Town of Ithaca – Information Technology (2017M-52)

… wireless security, mobile computing and storage devices or online banking. Town employees did not receive sufficient IT … security, mobile computing and storage devices and online banking. Require that all staff receive formal IT …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ithaca-information-technology-2017m-52

Town of Fulton – Justice Court Operations (2017M-6)

… October 6, 2016. Background The Town of Fulton is located in Schoharie County and has a population of approximately … Board. The Court reported collecting approximately $3,400 in fines and fees from January 2015 through September 2016. … by $4,775. The former Justice did not deposit receipts in a timely manner. Key Recommendations Hold court as …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6

Town of Thurman – Garbage Bag Inventory and Collections (2016M-399)

… June 30, 2016. Background The Town of Thurman is located in Warren County and has a population of approximately 1,200. … station, is governed by an elected five-member Town Board. In 2015, the Town reported revenue of $15,954 from transfer … bags sold at the transfer stations were not remitted in a timely manner to the Town Clerk. Garbage bags provided …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-garbage-bag-inventory-and-collections-2016m-399

Mandatory Contributions – Enhanced Reporting

… until the member retires. Note: There are some exceptions to mandatory contributions. ERS members in Tiers 3 and 4 have … correction officers in Tiers 5 and 6 are not required to contribute after 30 years of service. PFRS members in … a union-negotiated contract that required their employer to offer a non-contributory special plan. Rev. 2/23 … Most …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributions

Town of Clifton Park – Information Technology (2020M-162)

… employee Internet use. Implement comprehensive procedures for managing, and monitoring user access to, the Town’s … with IT policies. Develop comprehensive written procedures for managing and monitoring network user accounts. Develop a …

https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-clifton-park-information-technology-2020m-162

Cambria Housing Authority – Financial Management (2015M-316)

… was to determine if expenditures were itemized, supported and for proper Authority purposes, and if tenants’ income was verified on an annual basis for … Key Findings Claims were not properly itemized, supported and audited by the Board prior to payment. Tenant files did …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316