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State Agencies Bulletin No. 1978

… agencies of the 2022 maximum salary limit for ORP and VDC in Tier 6 plan members. Affected Employees ORP and VDC Tier 6 plan members are affected. Background In accordance with Section 415 of the Internal Revenue code, …

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)

… Medicaid services provided. Claims were not submitted and reimbursed for 382 eligible Medicaid services provided. … procedures to ensure Medicaid claims were submitted and reimbursed. Service providers (providers) did not … eligible services provided. Review all unclaimed services and submit any eligible claims for reimbursement. Ensure …

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

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

… of South Glens Falls is located in Saratoga County, has a population of approximately 3,500 and is governed by an … tax, and water and sewer rents. Key Findings The Board has not adopted structurally balanced budgets with reasonable …

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

Town of Adams – Justice Court Operations (2020M-163)

… complete report - pdf ] Audit Objective Determine whether the Town of Adams (Town) Justice Court (Court) funds were … and reported during our audit period. However: None of the Justices prepared monthly accountabilities or bank … account exceeded known liabilities by a total of $1,104. The Board’s annual audit of the Justices’ books and records …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163

Sayville Public Library – Treasurer (2016M-334)

… for holding public office. Key Recommendations Consult with legal counsel about the Library’s relationship with the individual performing the Treasurer’s functions. …

https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334

Town of Willing – Justice Court Operations (2014M-377)

… Justice did not properly report disposed cases to the DMV. The Board did not properly audit or document its audit … by the Court and properly report disposed cases to the DMV. Perform an annual audit of the Justice’s records and …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/04/10/town-willing-justice-court-operations-2014m-377

Town of West Seneca – Purchasing (2015M-11)

… 18, 2014. Background The Town of West Seneca is located in Erie County and has a population of approximately 45,700. … 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-11

Northville Public Library – Cash Disbursements (2015M-53)

… 2014. Background The Northville Public Library is located in the Village of Northville, Fulton County, and serves … account. Not all cash disbursements were properly included in the accounting records. Key Recommendations Perform a …

https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53

Honeoye Falls Lima Central School District – Access Controls (2020M-112)

… - pdf ] Audit Objective Determine whether Honeoye Falls Lima Central School District (District) officials ensured … Determine whether Honeoye Falls Lima Central School District District officials ensured user …

https://www.osc.ny.gov/local-government/audits/school-district/2021/02/12/honeoye-falls-lima-central-school-district-access-controls-2020m-112

State Comptroller Thomas P. DiNapoli Releases School District Audit

… in operations. District officials should have disabled 17 of the 113 network user accounts auditors examined. The 17 … officials should have also revoked permissions for eight of the 12 network user accounts with administrative …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-thomas-p-dinapoli-releases-school-district-audit

Groton Central School District – Cash Management (2020M-124)

… another $367,963 if officials invested available funds in a financial institution that offered higher interest … action. Appendix B includes our comments on issues raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124

Town of Tuscarora – Supervisor’s Records and Reports (2015M-122)

… May 18, 2015. Background The Town of Tuscarora is located in Steuben County and has a population of approximately 1,500 … all financial activity is accurately recorded and reported in a timely manner, monthly bank reconciliation balances …

https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-tuscarora-supervisors-records-and-reports-2015m-122

Town of Springport – Financial Management (2014M-329)

… the Town’s financial management and budgeting practices for the period January 1, 2012 through December 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $1.97 million. Key Findings The … underestimated revenues and overestimated expenditures for the town-wide general fund, causing positive budgetary …

https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329

Madison 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-41

Town of Brasher – Spending of Casino Compact Money (2013M-131)

… April 30, 2012. Background The Town of Brasher is located in St. Lawrence County and has approximately 2,500 residents. … expended casino compact revenue during our audit period in accordance with the nature of the approved spending plans. …

https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131

Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)

… Purpose of Audit The purpose of our audit was to examine the Library’s budgeting practices and cash … accumulated an unexpended surplus fund balance equivalent to an entire year’s budget. The Library does not have formal policies or procedures to ensure accountability for the cash receipts process. Key …

https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378

Bayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)

… used competitive methods to obtain good and services for the period of July 1, 2012 through July 31, 2013. … is governed by an elected five-member Board of Trustees. For the 2012-13 fiscal year, the Library’s expenditures were … into. Key Recommendations Develop written procedures for maintenance of leave time records and ensure that …

https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013m

Appendix A — Volunteer Firefighter Training Approvals – Travel and Conference Expense Management

… Law section 72-g provides that, subject to the rules and regulations of the governing board of the fire … volunteer firefighters to attend training schools and courses of instruction. Section 72-g also sets forth … the governing board of the district/municipal corporation and a finding by the board that the training is necessary, in …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-volunteer-firefighter-training-approvals

Town of Rosendale – Financial Operations (2015M-38)

… water, including inaccurate metering and significant leaks. …

https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-rosendale-financial-operations-2015m-38

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 … payment. The Treasurer does not provide the Board with a warrant, abstract or a list of checks. Key Recommendations … 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