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State Agencies Bulletin No. 2142
… salary limit and pensionable overtime earnings limit for Tier 5 TRS members. Affected Employees: Tier 5 members of … (C), and 408 (k) (6) (D) (ii) will increase to $330,000 for the 2023 calendar year for TRS Tier 5 plan participants. In accordance with Chapter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2142-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitGenesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
Determine whether the Genesee Valley Board of Cooperative Educational Services BOCES Board of Education Board and officials properly established and used reserve funds and maintained them at reasonable levels
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39City of Olean Housing Authority – Board Oversight (2016M-93)
… Background The City of Olean Housing Authority is located in the City of Olean, Cattaraugus County. The Authority, … or procedures to monitor its consultant’s performance in administering the Authority’s Capital Fund Program (CFP), … with the brokerage firm that assists the Director in managing the Authority’s investment activities. Key …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93Canajoharie Central School District – Fuel Purchasing (2021M-170)
… the monthly fuel claims were audited, as required. As a result, the District was unaware its fuel card vendor began to assess a high-credit risk fee in March 2019. While the District paid high-credit risk fees totaling $1,321 for May and June 2021, the District’s incomplete records …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170Town of Wolcott – Financial Management (2020M-131)
… capital plan or detailed reserve plan. The Board’s ability to effectively manage the Town’s financial condition is … policy governing the reasonable amount of fund balance to maintain and adopt a multiyear financial and capital plan … agreed with our findings and indicated they have begun to inititate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… exceeded the statutory limit by $1.5 million and resulted in higher tax levies than necessary. Actual expenditures from … fund balance statutory limit and use the excess funds in a manner beneficial to taxpayers. Adopt a multiyear … action. Appendix B includes our comment on an issue raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementFairport Public Library – Financial Management (2014M-354)
… Purpose of Audit The purpose of our audit was to review the Library’s financial management for the period July 1, 2012 … Implement claims audit procedures to ensure that the Board audits and approves all claims for payment before …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Sodus Center Fire Department – Financial Activities (2016M-424)
… Purpose of Audit The purpose of our audit was to determine whether Department officials and the membership … Center Fire District and provides fire protection services to the Town, is governed by its constitution and bylaws. … without an adequate independent review. We were unable to determine if disbursements were approved by the membership …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424Southern Cayuga Central School District – Financial Condition (2020M-77)
… - pdf ] Audit Objective Determine whether the Board and District officials effectively managed the District’s financial condition. Key Findings The Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77Town of North Collins – Supervisor’s Records and Reports (2015M-99)
… was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the period November 1, 2011 through March 20, 2015. … improper transfers of over $125,000 were made among Town funds. Key Recommendations Ensure that accounting records are …
https://www.osc.ny.gov/local-government/audits/town/2015/09/04/town-north-collins-supervisors-records-and-reports-2015m-99East Irondequoit Central School District - Financial Management (2019M-28)
… District officials disagreed with certain aspects of our findings and recommendations, but indicated they planned to implement some of our recommendations. Appendix B includes our comments on …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Town of Chili - Financial Management and Cash Receipts (2019M-167)
… and increasing fund balances in the general and highway funds. Did not adopt a multiyear financial and capital plan … plan that included the need and optimal funding level for each reserve. Town department procedures for cash receipts were deficient because officials lacked …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167Town of Butternuts – Disbursements (2021M-62)
… the 142 disbursements totaling $142,200 we reviewed were for proper purposes and adequately supported, the Board, …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62West Albany Fire District – Credit Card Purchases (2017M-15)
… to determine whether credit card purchases were approved in advance and related claims included adequate supporting … the State, distinct and separate from the Town of Colonie in Albany County. The District is governed by an elected … purchases (58 percent) totaling $22,224 were not approved in advance by either Board approval or purchase order. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
… prior to being made, including a $800 credit card payment to a non-Company vendor, $540 for member … properly supported and authorized by the Board prior to payment. Company officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andTown of Mount Morris – Justice Court (2012M-129)
… and comparing them with reconciled bank balances) on a monthly basis. Promptly investigate and resolve any …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129Town of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)
… and payment in lieu of taxes (PILOT) information for current and active projects. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approvalJefferson County Probation Department – Restitution Payments (S9-20-10)
… As a result, some victims may not receive the payments to which they are entitled. Officials did not establish adequate policies and procedures to enforce and monitor restitution obligations. The … retained $18,589 in restitution that could have been used to pay victims with unsatisfied orders: some of the money was …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/jefferson-county-probation-department-restitution-payments-s9-20-10Seneca County Probation Department – Restitution Payments (S9-20-7)
… As a result, some victims may never receive the payments to which they are entitled. Officials did not establish adequate policies and procedures to enforce and monitor restitution obligations. Nine of the … Restitution payments totaling $1,406 were not paid to 11 victims and another $8,147 in undisbursed restitution …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/seneca-county-probation-department-restitution-payments-s9-20-7Village of Brushton – Fiscal Oversight (2014M-235)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … of Brushton is located in the Town of Moira in Franklin County and has a population of approximately 475. The Village …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235