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State Agencies Bulletin No. 1882
… the 2021 maximum salary limit for members of ORP and VDC in Tier 6. Affected Employees Employees who are Tier 6 members of ORP or VDC are affected. Background In accordance with Section 415 of the Internal Revenue code, … reach the $290,000 limit. Contributions will resume in the first paycheck of the following calendar year. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1882-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedTown of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)
… Purpose of Audit The purpose of our audit was to determine if the accounting for capital projects was accurate and complete and if internal controls over cottage rental collections were … The purpose of our audit was to determine if the accounting for capital projects was accurate and …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-inlet-capital-project-accounting-and-internal-controls-over-cottage-rentalMandatory Contributions – Enhanced Reporting
… covered under RSSL Article 22. For information about how much your NYSLRS employees contribute, please see the Member …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributionsTown of Albion – Financial Management (2021M-29)
… Board used fund balance to finance operations, resulting in the four main operating funds’ combined unrestricted fund … at the current levels, it could deplete fund balance in the general town-wide fund by the end of 2024. The Board … Appendix B includes our comment to clarify an issue raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29Brasher-Winthrop Consolidated Fire District – Board Oversight (2021M-47)
… over the work of the Treasurer, who was responsible for receiving and disbursing cash, signing District checks … the Treasurer filed required annual financial reports for 2017 through 2019. Complete mandatory fiscal oversight … made during our audit period and found that they were for proper District purposes. Key Recommendations Routinely …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/11/brasher-winthrop-consolidated-fire-district-board-oversight-2021m-47Town of Milo – Financial Condition (2020M-172)
… for funding one-time expenditures, needed reserves and/ or reducing real property taxes. Establish budgeting, fund …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172Town of Marcy – Justice Court Operations (2020M-166)
… of Marcy (Town) Justices provided adequate oversight of Justice Court (Court) financial activities and ensured … Town of Marcy Town Justices provided adequate oversight of Justice Court Court financial activities and ensured …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166West Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)
… complete report - pdf ] Audit Objective Determine whether West Canada Valley Central School District (District) … Determine whether West Canada Valley Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursementsEast Meredith Rural Fire District – Financial Activities (2021M-26)
… complete report - pdf ] Audit Objective Determine whether the East Meredith Rural Fire District’s (District) Board of … Determine whether the East Meredith Rural Fire Districts District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26Davenport Fire District – Financial Activities (2020M-147)
… Determine whether Davenport Fire District District officials established adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147New York State Comptroller Thomas P. DiNapoli Statement on MTA's Budget
… released the following statement today in response to the Metropolitan Transportation Authority’s improved … it opens the possibility that the MTA has the resources to further delay fare hikes until ridership, and the revenue … released the following statement today in response to the Metropolitan Transportation Authoritys improved …
https://www.osc.ny.gov/press/releases/2021/02/new-york-state-comptroller-thomas-p-dinapoli-statement-mtas-budgetState Comptroller DiNapoli Releases School District Audit
… following school district audit was issued. Honeoye Falls Lima Central School District – Access Controls (Livingston …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit-0Royalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
… (IT) contingency plan that is periodically evaluated, updated as necessary, and disseminated to appropriate … IT contingency plan that is periodically evaluated updated as necessary and disseminated to appropriate District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technologyCity of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
… approvals were obtained. The Chamberlain did not maintain custody of the FFI tax money. The Fire Chief was solely … FFI tax money. Ensure the Chamberlain adequately maintains custody of the FFI tax money, and expenditures are adequately …
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140Albany Water Board – Software Management (2020M-159)
… streaming and shopping software. Establish controls to prevent computer and mobile device users from downloading … and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/city/2021/03/26/albany-water-board-software-management-2020m-159Attica Central School District – Financial Management (2022M-103)
… and reserves that are not needed circumvents the statutory limit on surplus fund balance and lacks transparency. The … necessary; improperly restricted more than $3 . 5 million in a debt reserve; and overfunded the unemployment insurance reserve. Did not fully implement our 2016 audit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Fabius-Pompey Central School District – Claims Auditing (2022M-83)
… purposes and were properly audited and approved prior to payment. Key Findings We reviewed 100 claims totaling … and for appropriate purposes. However, the District needs to improve the claims audit process because some claims were not subject to an independent claims audit and some were not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/fabius-pompey-central-school-district-claims-auditing-2022m-83Yorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)
… Internet connectivity meets the Federal Communications Commissions FCC recommended bandwidth …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9Oswego County Board of Cooperative Educational Services – Claims Auditing (2022M-29)
… (BOCES) claims were audited and approved prior to payment and were for appropriate BOCES purposes. Key Findings … However, all claims were not audited or approved prior to payment. As a result, BOCES has a higher risk of inaccurate … determine whether they were audited and approved prior to payment and found that 1,393 claims (78 percent), totaling …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/oswego-county-board-cooperative-educational-services-claims-auditing-2022m-29XIX.2.A Project IDs and Description – XIX. Project Costing (PCIP)
… agencies identify projects by including specific project details in this field. The description field has a maximum of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2a-project-ids-and-description