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Williamsville Central School District – Financial Management (2022M-193)
… the Williamsville Central School District (District) Board of Education (Board) and District officials properly managed … appropriations from 2018-19 through 2021- 22 by a total of $47 million and appropriated $22 million of fund balance that was not needed or used. Adopted annual …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Workers' Compensation Program: Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… and self-insured political subdivisions of the State. The Law requires that recoverable expenses be audited by the State Comptroller. Key Finding We found the Statements …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/workers-compensation-program-statement-assessable-expenses-three-fiscal-years-ended-marchUnion Springs Central School District - Safeguarding of Personal, Private and Sensitive Information on Mobile Computing Devices (2022M-67)
… Audit Objective Determine whether Union Springs Central School District (District) officials established adequate controls … action. … Determine whether Union Springs Central School District District officials established adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/union-springs-central-school-district-safeguarding-personal-private-andMinisink Valley Central School District – Medicaid Reimbursements (2022M-80)
… District (District) maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services … The District did not maximize Medicaid reimbursements by claiming for all eligible Medicaid services provided. … School District District maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80Somers Central School District – User Accounts and Software Updates (2021M-153)
… officials established adequate controls over user accounts and software updates to help prevent unauthorized use, access and loss. Key Findings District officials did not establish adequate controls over user accounts and software updates to help prevent against unauthorized …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mState Agencies Bulletin No. 839
… be used as the return address on employee W-2 statements for 2008. Agency Actions Agencies must verify the return … listed for all their Department ID(s) in the Control-D Report NPAY529 (Agency’s Address Listing). The address on the … the subject line and include your five-digit Agency Code number(s) along with the correct agency return address in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/839-verification-agency-return-address-employee-w-2-statementsCity of Oswego – Community Development (2015M-108)
… Purpose of Audit The purpose of our audit was to examine selected City community development activities for … The Department does not have a process in place to determine when it is appropriate to write off delinquent loans that are uncollectable. The …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108West Islip Union Free School District – Financial Management (2022M-40)
… was not needed to fund operations and was not transparent when funding reserves. The Board: Adopted budgets that … by $24.6 million, or approximately 5.2 percent over a four-year period. Annually appropriated fund balance that … having enough money to pay the average annual expenses for eight and 51 years respectively. The Board and officials’ …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40Village of Hewlett Bay Park – Financial Management (2022M-30)
… balance. As a result, more taxes were levied than needed to fund operations. For example, about $6,000 was needed to balance the budget in 2020-21; however, the property tax … between $5,547 and $42,216. This practice contributed to the continued accumulation of surplus fund balance. Key …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30Town of Putnam Valley – Purchasing (2013M-193)
… legitimate purposes and, where applicable, if reimbursed expenses were appropriate and properly supported by paid …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-putnam-valley-purchasing-2013m-193Franklin Central School District – Information Technology (2022M-19)
Determine whether Franklin Central School District District officials adequately managed network and local user accounts and software and developed an information technology IT contingency plan
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19Peconic Bay Community Preservation Fund (2023-MR-1)
… totaling $5.3 million within 10 days, as required by Town Law Section 29. Key Recommendations Ensure Town of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/peconic-bay-community-preservation-fund-2023-mr-1Marathon Joint Fire District – Investment Program (2023M-76)
… a comprehensive written investment policy as required by New York State General Municipal Law Section 39 until the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Glen Aubrey Fire Company – Board Oversight (2022M-139)
… compliance with fire protection contracts (contracts) and lease agreements. Key Findings The Company Board did not … with contracts or enforce the lease agreement’s terms and conditions. As a result, there is an increased risk that … financial transactions. Charge service fees and interest for late payments associated with the lease agreement. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139Cohoes City School District – Medicaid Reimbursements (2022M-107)
… services provided. Ensure, session notes are entered in the billing system in a timely manner. Ensure billing reports are reviewed every …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107Town of Lisle – Highway Department Long-Term Planning (2022M-183)
… established long-term capital and financial plans to address the Town’s Highway Department equipment and … capital and financial plans, which provide a framework to assess the Town’s capital and financial needs and identify appropriate funding and financing approaches to address them . As a result: 10 of the 15 pieces of major …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… totaling $2.4 million could cover expenditures for retirement contributions for at least nine years, workers’ …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mVillage of Ellenville – Information Technology (2014M-278)
… population of approximately 4,100. The Village is governed by an elected five-member Board of Trustees. General fund …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278State Agencies Bulletin No. 757
… be used as the return address on employee W-2 statements for 2007. Agency Actions Agencies must verify the return … listed for all their Department ID(s) in the Control-D Report NPAY529 (Agency’s Address Listing). The address on the … the subject line and include your five-digit Agency Code number(s) along with the correct agency return address in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/757-verification-agency-return-address-employee-w-2-statementsState Agencies Bulletin No. 900
… bulletin. Processing Dates Check Date Must be Received by OSC by Prior to 3/31/09 5/1/09 4/1/09 to 6/30/09 7/10/09 7/1/09 … situations apply: The employee is still actively employed by any State agency. The employee is due any regular and/or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/900-schedule-submitting-2009-returned-paychecks