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Elmwood Village Charter School – Building Acquisition (2017M-237)
… cost-beneficial manner that also met the School’s needs for the period July 1, 2015 through August 28, 2017. … has approximately 400 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $6 million. … a building. The Board did not pay a reasonable price for the building, by paying more than the appraised value. …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237State Agencies Bulletin No. 1696
… Purpose To notify agencies of the 2019 maximum salary limit for members of ORP in Tiers 1 through 5 Background In … Section 415 of the Internal Revenue code, which provides for dollar limitations on benefits and contributions under qualified retirement plans, the annual compensation limit under Section …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1696-maximum-salary-limit-optional-retirement-plan-orp-retirement-tiers-1Town of Eden - Real Property Tax Exemptions (2018M-231)
… Audit Objective Determine whether select real property tax exemptions are properly supported by adequate … response letter. … Determine whether select real property tax exemptions are properly supported by adequate …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Town of Parma - Real Property Tax Exemptions Administration (2018M-223)
… The Assessor: Granted 28 exemptions (19 percent of those reviewed) without applications, renewal forms or … calculated granted exemptions. Did not report the transfer of 10 (of 37) properties with exemptions to the County as … the new owner is billed for the prorated share of taxes. Town officials generally agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223State Agencies Bulletin No. 1624
… Purpose To notify agencies of the 2018 maximum salary limit for members of ORP in Tiers 1 through 5. Background In … Section 415 of the Internal Revenue code, which provides for dollar limitations on benefits and contributions under qualified retirement plans, the annual compensation limit under Section …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1624-maximum-salary-limit-optional-retirement-plan-orp-retirement-tiers-1Ogdensburg City School District – Medicaid Reimbursements (2022M-52)
… maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Key Findings The … not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Claims were not submitted and reimbursed for 1,365 eligible Medicaid services provided totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/ogdensburg-city-school-district-medicaid-reimbursements-2022m-52Bellmore Union Free School District – Payroll (2023M-129)
… increased the risk that employees may have been paid for unnecessary overtime. We reviewed 169 overtime request forms (forms) and the associated timesheets for five Facilities and Transportation Department …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/bellmore-union-free-school-district-payroll-2023m-129Village of Harriman – Water Department Billing (2014M-311)
… by an elected five-member Board of Trustees. Water fund budgeted appropriations for the fiscal year ended May …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-harriman-water-department-billing-2014m-311State Agencies Bulletin No. 1048
… by PEF. Affected Employees Bargaining Unit 05 employees in grade 038 positions that pay union dues (code 233) or … union dues and agency shop fees when a PEF employee in a grade 038 position has reached the dues/agency shop fee … cap will be removed effective with the first paychecks in 2011. OSC Actions OSC will remove maximum cap of $900 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1048-removal-dues-and-agency-shop-fee-cap-grade-038-employees-representedRocky Point Union Free School District – Overtime (2021M-80)
… [ read complete report - pdf ] Audit Objective Determine whether the Rocky … to ensure that sufficient appropriations were available for overtime costs. Properly record all overtime costs. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/rocky-point-union-free-school-district-overtime-2021m-80Town of Lyndon – Town Clerk’s Collections (2021M-117)
… deposits in a timely manner. Collections totaling $7,050 or 49 percent of the collections recorded from January 1, … Deposit all collections within the required timeframe, or as soon as possible. Conduct an annual audit when it …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-lyndon-town-clerks-collections-2021m-117Town of West Seneca - Capital Project Management (2019M-195)
… [read complete report - pdf] Audit Objective Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-west-seneca-capital-project-management-2019m-195Town of Brandon - Financial Condition (2019M-239)
… fund balance declining from $58,241 on January 1, 2017 to $5,714 as of December 31, 2019. The highway fund’s … in operating deficits. The Board does not have a policy to maintain a reasonable level of fund balance. The Board has … appropriations and appropriating unavailable fund balance to finance operations. Develop and adopt a fund balance …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Sauquoit Valley Central School District - Procurement (2019M-228)
… District officials ensured that competition was sought for the purchase of goods and services not subject to … Key Findings District officials did not: Seek competition for seven professional service providers who were paid … during our audit period. Obtain written or verbal quotes for the purchase of goods and services from five vendors paid …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/sauquoit-valley-central-school-district-procurement-2019m-228NYS Comptroller DiNapoli: SEC Upholds Shareholders' Right to Seek Racial Equity Audit
… Amazon Inc.’s request to keep the New York State Common Retirement Fund’s shareholder proposal off the ballot at its … with Amazon Incs request to keep the New York State Common Retirement Funds shareholder proposal …
https://www.osc.ny.gov/press/releases/2021/04/nys-comptroller-dinapoli-sec-upholds-shareholders-right-seek-racial-equity-auditHamilton Central School District – Procurement (2020M-168)
Determine whether Hamilton Central School District District officials sought competition for the purchase of goods and services not subject to competitive bidding
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/hamilton-central-school-district-procurement-2020m-168Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… Findings Appropriate proof of residency was not on file for 34 of the 60 students in our audit sample (57 percent). The School billed tuition totaling $12,600 for three students to the incorrect district of residence and … manner and develop and implement escalation procedures for when it is not. Address and resolve the incorrect …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mOverview – Enhanced Reporting
… Every month, you use Retirement Online to report your employees’ earnings and the … forward employee contributions, loan payments and payments for service credit purchases (SCP). In addition, when you … the seventh day of the month following the report period. For example, the December report must be submitted to us by …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/monthly-report/overviewGreene County - Information Technology (2020M-38)
… County officials did not provide cyber security training to IT personnel and County employees. Sensitive information … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT policies, communicate them to all employees, and review and update routinely or when …
https://www.osc.ny.gov/local-government/audits/county/2020/09/04/greene-county-information-technology-2020m-38Loan Payroll Deductions – Legacy Reporting
… loan. We will notify you through Retirement Online when to change the loan deduction amount so members can avoid …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/loan-payroll-deductions