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Eastchester Union Free School District – Financial Management (2016M-59)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s management of the District’s financial affairs for the period July 1, 2010 through November 6, 2015. … amounts for refunds of real property taxes or amounts to fund them. District officials issued debt to pay for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Town of Wappinger – Financial Condition (2013M-94)
… 31, 2012. Background The Town of Wappinger is located in Dutchess County and has a population of approximately … were consistently under-budgeted and reliance was placed on non-recurring revenues such as fund balance appropriations … over several years, but has shown some improvement in 2012. Key Recommendations Develop realistic revenue and …
https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94Eastport-South Manor Central School District – Financial Software User Access (2014M-379)
… through August 31, 2014. Background The Eastport-South Manor Central School District, located in the towns of … EastportSouth Manor Central School District Financial Software User Access …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/eastport-south-manor-central-school-district-financial-software-userCopiague Union Free School District – Check Signing (2015M-181)
… The Copiague Union Free School District is located in the Town of Babylon, Suffolk County. The District, which … present to supervise the imprinting of their signatures on the payroll checks. Key Recommendations Amend the … policy to require the Treasurer to sign all checks in compliance with Education Law. The Treasurer and any other …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181Town of Lake Pleasant – Credit Cards (2016M-432)
… Purpose of Audit The purpose of our audit was to examine the Town's credit card purchases to determine whether the cards were used for appropriate … credit limits on the individual cards ranged from $1,000 to $20,000. Not all credit card purchases were supported with …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-lake-pleasant-credit-cards-2016m-432Village of Medina – Ambulance Service Billings (2014M-326)
… 10, 2014. Background The Village of Medina is located in Orleans County and has a population of approximately … amounts collected and did not have sufficient procedures in place to enforce unpaid ambulance bills. The Board allowed … records to ensure that the correct rates are charged based on service provided. …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-326Ballston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… public library that received its charter from the State in 1893. The Library is located in the Village of Ballston Spa, Saratoga County, and is … cash collections from the circulation desk to the Clerk on a timely basis. …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mTown of Hebron – Fiscal Oversight (2015M-59)
… January 31, 2015. Background The Town of Hebron is located in Washington County and has a population of approximately … that checks are signed only by the Town Supervisor or, in his absence, the Deputy Supervisor, as required by … Town officers and employees who receive or disburse money on behalf of the Town. …
https://www.osc.ny.gov/local-government/audits/town/2015/06/26/town-hebron-fiscal-oversight-2015m-59Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)
… adequate policies and guidelines for project approval. In addition, payments in lieu of taxes (PILOTs) for four projects and 26 revolving loan payments were accurate and received on time. However, the Board and the Administrator did not …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approvalSouth Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… collective bargaining agreement (CBA). Except as specified in Appendix A, District officials generally agreed with our … corrective action. Appendix B includes our comments on the issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsTown of Davenport - Transparency (2018M-85)
… of claims to identify any irregularities or deficiencies in the claims submitted for payment. Town officials generally … corrective action. Appendix B includes our comment on issues that were raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85State Agencies Bulletin No. 709
… of AC-230 processing, agencies must submit AC-230s to OSC in accordance with the processing schedule outlined in this Bulletin. Processing Dates Check Date Must be … Rules for Returning Checks According to the instructions on the AC-230, agencies are reminded that payroll checks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/709-new-processing-schedule-submitting-returned-paychecksElba Central School District – Financial Condition (2013M-240)
… audit was to examine the District’s financial activities for the period July 1, 2011, to July 30, 2013. Background The … elected members. The District’s budgeted appropriations for the 2013-14 fiscal year totaled $9.7 million. Key … to exceed statutory limits in each of the past five years. For example, as of June 30, 2013, unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240DiNapoli: State Pension Fund Valued at $267.7 Billion at End of First Quarter
… said. “Fortunately, our diverse portfolio is built on long-term sustainable investments that can weather such … As of June 30, the Fund had 42.32% of its assets invested in publicly traded equities. The remaining Fund assets by allocation are invested in cash, bonds, and mortgages (22.07%), private equity …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-state-pension-fund-valued-267-point-7-billion-end-first-quarterState Agencies Bulletin No. 2142
… is to notify agencies of the 2023 plan year maximum salary limit and pensionable overtime earnings limit for Tier 5 TRS members. Affected Employees: Tier 5 … under qualified retirement plans, the annual compensation limit under Section 401(a), 404(I), 408 (k) (3) (C), and 408 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2142-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitState Agencies Bulletin No. 2251
… notify agencies of the 2024-25 school year maximum salary limit and pensionable overtime earnings limit for Tier 5 TRS members. Affected Employees: Tier 5 … under qualified retirement plans, the compensation limit under Section 401(a), 404(I), 408 (k) (3) (C), and 408 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2251-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitAssessment and Collection of Selected Fees and Penalties
… whether the Department of Labor (Department) is assessing and collecting all required fees and penalties. Our audit covered the period April 1, 2008 … through July 31, 2011. Background The Department assesses and collects a wide range of fees for various … whether the Department of Labor Department is assessing and collecting all required fees and penalties …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penaltiesState Agencies Bulletin No. 2351
… notify agencies of the 2025-26 school year maximum salary limit and pensionable overtime earnings limit for Tier 5 TRS members. Affected Employees: Tier 5 … under qualified retirement plans, the compensation limit under Section 401(a), 404(I), 408 (k) (3) (C), and 408 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2351-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitAdirondack Central School District – Information Technology (2022M-61)
… not establish adequate IT controls to help safeguard PPSI. In addition to sensitive IT control weaknesses communicated … contingency plan. Therefore, a cyber incident could result in the loss of data and serious operational interruption. The … corrective action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61East Meadow Union Free School – Overtime (2022M-118)
… Ensure all non-emergency overtime is preapproved in writing, properly documented and monitored. Adopt a … year. District officials disagreed with certain findings in our report. Appendix C includes our comments on issues officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118