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City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… report - pdf ] Audit Objective Determine whether the City of Binghamton (City) properly planned and monitored the Joint … interest-free loan and securing grants to fund 27 percent of Project costs. Withholding payments to contractors to recover some of the $3.1 million in additional costs that were due to …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andTown of Mount Pleasant – Financial Condition (2013M-303)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition … January 1, 2012, to August 13, 2013. Background The Town of Mount Pleasant is located in Westchester County and serves …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Brighton Memorial Library – Board Oversight (2015M-116)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of Library operations for … Monroe County. The Library, which received its charter from the State in 1951, is governed by a five-member Board of … not complete a proper audit of claims from vendors prior to payment. The Library had accumulated over $760,000 in …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… lacked one or more pieces of supporting documentation to verify their eligibility and/or were incorrectly granted … supporting documentation necessary for the Assessors to determine that the building was essential to the operation of a bona fide agricultural or horticultural …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207Islip Fire District – Financial Condition (2020M-25)
… the District’s financial condition by ensuring that budget estimates and fund balance are reasonable. Key Findings The … the Districts financial condition by ensuring that budget estimates and fund balance are reasonable …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Town of Greig – Long-Term Planning (2023M-13)
… (Board) established long-term plans and financial policies to manage the Town’s finances. Key Findings The Board did not … policies. As a result, the Board lacks important tools to project current and future operating and capital needs and … lack of properly functioning highway equipment contributed to the Town being unable to use more than $73,000 of …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13Three Village Central School District – Financial Operations (2021M-141)
… oversight. Present all claims to the claims auditor for review and approval prior to payment. At least $37.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141Delhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… did not properly audit claims and: A cash receipts log is not maintained and the Treasurer’s records are not …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142Incarcerated and Death Matches
… Purpose Our Office examined $1.4 billion in payments for more than 17 million in medical and other service charges … According to Workers’ Compensation Law Section 10(4), any person incarcerated upon conviction of a felony shall be deemed ineligible for all benefits. Furthermore, NYSIF will not pay for medical …
https://www.osc.ny.gov/state-agencies/audits/2017/08/09/incarcerated-and-death-matchesAltmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… Hastings, Mexico, Orwell, Parish, Richland, West Monroe and Williamstown in Oswego County. The District, which … was approximately $29.8 million. Key Findings The Board and District officials did not develop reasonable budgets or … compliance with the Real Property Tax Law statutory limits and develop a formal plan to reduce the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionDeer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… As a result, vehicles and fuel were not properly accounted for. Officials did not: Maintain accurate inventory records … increases the risk that fuel could be used that is not for appropriate District purposes. Key Recommendations Develop written procedures for adding, tracking and disposing of District vehicles to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Dansville Central School District – Separation Payments (2016M-102)
… year totaled approximately $32.3 million. Key Findings Not all separation payments were made in accordance with … that adequate supporting documentation is attached to all separation payment claims. … Dansville Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102Village of Alden – Ambulance Service Billing and Collection (2016M-321)
… Purpose of Audit The objective of our audit was to review ambulance service billing and collection procedures … July 27, 2016. Background The Village of Alden is located in Erie County. The Village, which has a population of … is approximately $2.3 million. Key Findings The Board has not adopted written policies and procedures for ambulance …
https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321Tier 6 Defined Contribution Plan Option
… employees of their right to join the Retirement System. In addition, you must report mandatory members to us, unless …
https://www.osc.ny.gov/retirement/employers/tier-6-defined-contribution-plan-optionTravel Advisory No. 12
… Subject : To clarify how to claim reimbursement for mileage using the SFS Mileage Detail page in lieu of form AC 160-S. Guidance : The Office of the State …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pagePittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… Purpose of Audit The purpose of our audit was to examine the Department’s internal … Fire Department provides fire protection for the Town of Pittsfield in Otsego County. The Department has … members and is governed by an elected seven-member Board of Directors. For 2015, the Department's reported revenues …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andAudits of Local Governments: About Our Audits
… Performance Audits LGSA conducts performance audits. According to the United States Government … of: Program effectiveness, economy and efficiency Internal control Compliance Prospective analyses Learn more …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsState Agencies Bulletin No. 1350
… Revenue Service Publication 15 (Circular E), employers are required to enter a correct name and Social Security number … should retain a copy of each letter and any response from employee for four (4) calendar years in the event of an … his or her name and has not yet obtained a new card from the SSA, provide the employee with Form SS-5 for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1350-verification-employees-social-security-number-ssn-and-name-be-reportedDiNapoli: NYSLRS Announces Employers' Retirement System Contribution Rates for 2023-2024
… New York State Comptroller Thomas P. DiNapoli today announced … Fiscal Year 2023-24 will increase from 11.6% to 13.1% of payroll for the Employees’ Retirement System (ERS) and … death benefits to their survivors. “The state pension fund’s performance in the fiscal year that ended March 31 was …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyslrs-announces-employers-retirement-system-contribution-rates-2023-2024State Comptroller DiNapoli Releases Audits
… recoverability time frames, leaving $4.6 million yet to be recovered. In a follow-up, Civil Service and Empire … The corporation generally has adequate controls to ensure projects are awarded according to established scoring criteria, meet the requirements of the …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-audits