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State Agencies Bulletin No. 1978

… Purpose The purpose of this bulletin is to notify agencies of the 2022 maximum salary limit for ORP … plans, the annual compensation limit under Section 401(a), 404(I), 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase to $305,000 for the 2022 calendar year for ORP and VDC Tier 6 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1978-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-defined

Schuylerville Central School District – Medicaid Reimbursements (2021M-131)

… totaling $6,375. The District lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed. … system (system). Key Recommendations Establish procedures to ensure all documentation requirements are met to submit Medicaid claims for reimbursement for all eligible …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/schuylerville-central-school-district-medicaid-reimbursements-2021m-131

Village of Sylvan Beach – Board Oversight (2013M-34)

… oversight responsibilities because it did not audit each claim listed on the abstracts. The Board did not annually …

https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34

Town of Hempstead Local Development Corporation – Fund Balance (2021M-61)

… effectively manage fund balance. The Board did not develop or adopt a fund balance policy that addresses what level of fund balance is needed or how any surplus funds will be used and the timeframe for …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balance

Mastic Beach Fire District – Cash Disbursements (2017M-38)

… State, distinct and separate from the Town of Brookhaven in Suffolk County. The District is governed by an elected … include a detailed resolution of such audit and approval in the Board minutes. Prepare an abstract or list of checks …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38

Buffalo City School District - Charter School Tuition Billing (2019M-122)

… officials ensured that charter school tuition billing for Public Excess Cost Aid (PECA) was accurate. Key Findings … billing. Key Recommendations Annually review the New York State Education Department (SED) State aid handbook for the updated formula and rates to …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122

Town of Grand Island - Information Technology (2019M-34)

… IT control weaknesses were communicated confidentially to Town officials. Key Recommendations Design and implement procedures to monitor Internet usage for CUP compliance. Periodically … review the inventory of IT assets and expand it to include software and data. Ensure that all necessary Town …

https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34

The Academy Charter School - Credit Card Expeditures (2019M-80)

… along with itemized receipts and documentation of why the meal was necessary. School officials generally agreed …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80

Mayfield Central School District – Medicaid Reimbursements (2019M-149)

… and procedures for Medicaid reimbursement. Review all unclaimed services and submit any eligible claims for …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/mayfield-central-school-district-medicaid-reimbursements-2019m-149

Town of Cairo - Fuel Management (2019M-150)

… at $23,325. The fuel access keys were not kept locked or in a controlled environment. Nine of the 26 fuel keys were … used for Town purposes. Ensure fuel keys are kept locked in a secure environment. Town officials agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-cairo-fuel-management-2019m-150

Middleburgh Central School District - Information Technology (2019M-115)

… permissions to those users who need them to perform their job functions. Provide employees with formal IT security …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115

Orient Fire District – Cash Reserves and Credit Cards (2015M-319)

… over cash investments and credit card expenditures for the period January 1, 2014 through February 28, 2015. … and separate from the Town of Southold, Suffolk County, in which it is located. The District, which serves … Board of Fire Commissioners. Budgeted appropriations for 2015 were $669,295. Key Findings The Board did not limit …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319

East Quogue Union Free School District - Claims Auditing (2019M-78)

… warrants on which 70 claims totaling $988,677 were listed to indicate audit and approval. Approved 16 claims totaling … deliberate audit of each claim before authorizing payment to ensure it is accurate and properly supported, and in … with required statutes and policies. Periodically report to the Board any deficiencies noted in the claims process. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78

Moriah Central School District - Medicaid Reimbursements (2019M-64)

… not document 1,769.5 scheduled services totaling $56,998 in the special education system (system) as having been … Ensure service providers document all service encounters in the system. District officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-medicaid-reimbursements-2019m-64

Village of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)

… our audit was to review the Village’s financial condition and budgeting practices for the period June 1, 2010 through … Saratoga County, has a population of approximately 3,500 and is governed by an elected five-member Board of Trustees. … funded primarily with real property taxes, sales tax, and water and sewer rents. Key Findings The Board has not …

https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102

Village of Westfield – Water and Sewer Operations (2014M-209)

… 17, 2014. Background The Village of Westfield is located in the Town of Westfield in Chautauqua County and has approximately 3,200 residents. …

https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-westfield-water-and-sewer-operations-2014m-209

Otego-Unadilla Central School District – Information Technology (2021M-178)

… ensured District computerized data was safeguarded through training, monitoring user accounts and adopting a written … accounts. Officials did not provide IT security awareness training. The Board did not adopt a written IT contingency … no longer needed. Provide periodic IT security awareness training. Develop and adopt a comprehensive written IT …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/otego-unadilla-central-school-district-information-technology-2021m-178

Northern Adirondack Central School District – Financial Condition (2020M-51)

… and have used $1.5 million in appropriated fund balance to fund operations. Because of the District’s ongoing reliance on fund balance to finance expenditures, the total fund balance has declined … from about $2.5 million at the beginning of 2017-18 to about $1 million at the end of 2018-19. The Board has not …

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51