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Tioga County – Court and Trust Funds (2023-C&T-1)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s office when payments are deposited as … filed to ensure payment for contracted services rendered on the property 2 When the whereabouts of any person entitled …
https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1Schoharie County Court and Trust Funds (2022-C&T-3)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through April 20, 2022. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) …
https://www.osc.ny.gov/local-government/audits/county/2022/06/17/schoharie-county-court-and-trust-funds-2022-ct-3XII.6.I Paying a Non-State Employee – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section provides guidance about: … with guidance on determining worker status. Process and Document Preparation: PROCESSING NON-EMPLOYEE PAYMENTS … of more than his or her proper share of Social Security and Medicare tax liabilities. The worker will not receive …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeFort Ann Central School District - Fund Balance Management (2018M-119)
Fort Ann Central School District Fund Balance Management 2018M119
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/fort-ann-central-school-district-fund-balance-management-2018m-119Unified Court System Bulletin No. UCS-169
… Purpose To notify agencies of the new voluntary group term life insurance (Code 542) available to certain … mailbox. … To notify agencies of the new voluntary group term life insurance Code 542 available to certain …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-169-new-deduction-code-542-amalgamated-lifeTown of Elba - Real Property Tax Exemptions (2018M-261)
… Key Findings We reviewed 91 agricultural, veteran and senior citizen exemptions totaling $6 million, on … supporting documentation before granting exemptions and then retain this documentation. Periodically monitor exemptions and ensure annual renewal documentation is provided and …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261Tuckahoe Common School District - Financial Condition (2018M-191)
… fiscal years 2014-15 through 2016-17 that was not needed to fund operations. Overfunded three of the five reserves. … historical or known trends. Use appropriated fund balance to fund operations. Use excess fund balance and reserves to benefit taxpayers. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-financial-condition-2018m-191State Agencies Bulletin No. 2184
… overtime earnings limit for Tier 6 ERS members for calendar year 2024 is $20,459.00. Affected Employees: Tier 6 … 368 of the Laws of 2018, the overtime limit increases each calendar year. The amount of the increase is based on the … Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. … The purpose of this bulletin is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2184-tier-6-pensionable-overtime-ot-earnings-limit-calendar-year-2024Town of Dayton - Supervisor's Records and Reports (2019M-189)
… receipts. Did not submit an annual accounting to the Board for its audit of the Supervisor’s records. Key …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189State Agencies Bulletin No. 130
… Jardine Group Services will process the initial input of transactions to OSC for the deduction code 317, CSEA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/130-csea-universal-life-programMount Vernon City School District – Purchasing and Claims Auditing (2017M-198)
… whether the District purchased goods and services in accordance with District policy and statutory requirements … The Mount Vernon City School District is located in the City of Mount Vernon in Westchester County. The … authorization. Key Recommendations Provide guidance on soliciting competition for goods and services, including …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mount-vernon-city-school-district-purchasing-and-claims-auditing-2017mAltmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… the District exceeded the 4 percent statutory limit on unrestricted fund balance by about 2 percentage points, or $609,000. Adopted budgets in 2015-16 and 2016-17 overestimated appropriations by more … unplanned operating surpluses totaling $3 million in two of the last three fiscal years. The debt service fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionAusable Valley Central School District - Medicaid Reimbursements (2018M-189)
… for all eligible services provided. Review all unclaimed services, determine whether these services are …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-medicaid-reimbursements-2018m-189Town of Ticonderoga – Capital Project Management (2023M-38)
… Monitor capital projects activity by requiring reports on a monthly basis. Maintain complete and accurate accounting …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38State Agencies Bulletin No. 2142
… 5 members of TRS Plan Type 86 are affected. Background: In accordance with Section 415 of the Internal Revenue code, providing dollar limitations on benefits and contributions under qualified retirement … the 2023 calendar year for TRS Tier 5 plan participants. In accordance with Chapter 504 of the Laws of 2009, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2142-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitAdirondack Central School District – Information Technology (2022M-61)
… provider was paid $526,500 but officials did not have a written service level agreement (SLA) to clearly identify … are not consistent and seven of 13 computers were used for personal use. Key Recommendations Establish adequate … indicated they are initiating corrective action. Appendix B includes our comment on an issue raised in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61Genesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… Audit Objective Determine whether the Genesee Valley Board of Cooperative Educational Services (BOCES) Board of Education (Board) and officials properly established and … response. … Determine whether the Genesee Valley Board of Cooperative Educational Services BOCES Board of Education …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39Town of Tioga – Long-Term Planning (2022M-181)
… Transportation (NYSDOT) rated a Town-owned bridge as being in poor condition in 2019 . While officials have set aside $51,539 for bridge … corrective action . Appendix B includes our comments on certain issues they raised in their responses. … town …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181Sweet Home Central School District – Financial Management (2022M-166)
… report – pdf] Audit Objective Determine whether the Sweet Home Central School District’s (District) Board of Education … with taxpayers and maintained real property taxes at a level higher than necessary to fund operations. … underestimated by $3.4 million from 2018-19 to 2021-22. At least $1.7 million was improperly encumbered which reduced …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166East 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. … audit school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118