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Village of Westfield – Water and Sewer Operations (2014M-209)
… of our audit was to examine the operation of the water and sewer funds for the period June 1, 2012 through June 17, 2014. Background The Village of Westfield is located in the Town of Westfield in … County and has approximately 3,200 residents. The Village is governed by an elected Board of Trustees which …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-westfield-water-and-sewer-operations-2014m-209Otego-Unadilla Central School District – Information Technology (2021M-178)
… did not ensure computerized data was safeguarded. In addition to sensitive IT control weaknesses that we … District officials generally agreed with the findings in our report and indicated they plan to initiate corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/otego-unadilla-central-school-district-information-technology-2021m-178Village of Perry – Water Accountability (2014M-31)
… of unbilled water in a timely manner. Ensure that all water services are metered and that meter readings are …
https://www.osc.ny.gov/local-government/audits/village/2014/05/30/village-perry-water-accountability-2014m-31State Agencies Bulletin No. 1980
… is to notify agencies that the pensionable overtime (OT) earnings limit for Tier 6, New York City Teachers Retirement … and New York City Employee Retirement System (84) for the 2022 plan year is $18,233.00. Affected Employees Tier 6 … increases each year based on the Consumer Price Index on December 31 of the previous year. This year (2022) the OT …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1980-2022-tier-6-overtime-limit-nyc-retirement-systems-nycers-nyctrs-andState Agencies Bulletin No. 1978
… Purpose The purpose of this bulletin is to notify agencies of the 2022 maximum salary limit for ORP and VDC in Tier 6 … are affected. Background In accordance with Section 415 of the Internal Revenue code, providing dollar limitations on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1978-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedSchuylerville Central School District – Medicaid Reimbursements (2021M-131)
… (providers) did not document all service encounters in the Medicaid billing system (system). Key Recommendations … Ensure providers document all service encounters in the system. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/schuylerville-central-school-district-medicaid-reimbursements-2021m-131Village of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)
… if realized, would have resulted in unrestricted fund balance deficits. Key Recommendations Develop and adopt … for revenues, expenditures and the amount of fund balance appropriated to finance operations. Accurately project the amount of available fund balance prior to appropriating it as a financing source for …
https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102Town of Adams – Justice Court Operations (2020M-163)
… any differences. Contact the Justice Court Fund for guidance on reporting the unidentified cash balance remaining … audit of the Court’s records or retain an independent public accountant to perform the audit. Town officials …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163Sayville Public Library – Treasurer (2016M-334)
… County. The Library, which received its charter from the New York State Education Department’s Board of Regents in 1952, is …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334Town of Willing – Justice Court Operations (2014M-377)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s Justice Court … 1, 2011 through October 24, 2014. Background The Town of Willing is located in Allegany County and is governed by … The purpose of our audit was to evaluate the Towns Justice Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/04/10/town-willing-justice-court-operations-2014m-377Town of West Seneca – Purchasing (2015M-11)
… does not reflect dollar thresholds that were increased in New York State General Municipal Law more than five years …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11Northville Public Library – Cash Disbursements (2015M-53)
… practices for the period July 1, 2013 through October 31, 2014. Background The Northville Public Library is located in the Village of Northville, Fulton County, and serves approximately 3,000 residents. The Library is a … Central School District. Budgeted appropriations for the 2014-15 fiscal year totaled $152,987. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53Honeoye Falls Lima Central School District – Access Controls (2020M-112)
… information technology (IT) security policies, resulting in increased risk that data, hardware and software may be … whether they were appropriate or needed to be disabled. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/12/honeoye-falls-lima-central-school-district-access-controls-2020m-112State Comptroller Thomas P. DiNapoli Releases School District Audit
… public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-thomas-p-dinapoli-releases-school-district-auditGroton Central School District – Cash Management (2020M-124)
… School District (District) officials maximized interest earnings. Key Findings District officials did not maximize interest earnings. During the audit period, the District’s interest earnings totaled $72,555, but the District could have earned … School District District officials maximized interest earnings …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124Town of Tuscarora – Supervisor’s Records and Reports (2015M-122)
… Periodically review the bookkeeper’s work to ensure that all financial activity is accurately recorded and reported in …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-tuscarora-supervisors-records-and-reports-2015m-122Town of Springport – Financial Management (2014M-329)
… from 2009-14 of $767,836. The Town appropriated more fund balance than was actually available which led to deficits in unexpended fund balance. Key Recommendations Ratify and legalize the existing … to reduce the town-wide general fund’s unexpended fund balance deficit. …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329Madison County – Temporary Courthouse Lease and Renovations (2019M-41)
… (LLC) to lease and renovate temporary courthouse space for a 19-month period. Did not use a competitive process to … our comment on an issue raised in the County’s response letter. …
https://www.osc.ny.gov/local-government/audits/county/2021/01/08/madison-county-temporary-courthouse-lease-and-renovations-2019m-41Town of Brasher – Spending of Casino Compact Money (2013M-131)
… purpose of our audit was to review the Town’s spending of casino compact moneys for the period January 1, 2010, to … $2.1 million. Key Findings The Board generally expended casino compact revenue during our audit period in accordance … uses. Key Recommendations Ensure all expenditures of casino compact moneys are authorized and adequately …
https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… period July 1, 2012 through July 31, 2013. Background The Center Moriches Free Public Library is a school district … Center Moriches Free Public Library Budgeting and Cash …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378