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Williamsville Central School District – Financial Management (2022M-193)
… appropriate fund balance when needed. Include provisions in adopted budgets for funding and replenishing reserves. … action. Appendix B includes our comments on issues raised in the District’s response. … audit school Williamsville …
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
… Finding We found the Statements referred to above present, in all material respects, the costs to administer the … Program for the three fiscal years ended March 31, 2011, in accordance with the modified cash basis of accounting. Key …
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)
… MCDs to help prevent unauthorized access to PPSI. In addition to sensitive information technology (IT) control … data classification matrix and inventorying PPSI in their possession, to help ensure the proper safeguarding …
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)
… any eligible claims for reimbursement. Except as specified in Appendix B, District officials agreed with our … action. Appendix C includes our comment on an issue raised in the District’s response. … Determine whether the Minisink …
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)
… weaknesses were communicated confidentially to officials. In addition, officials did not: Periodically review all … prevent a serious interruption of services. Consequently, in the event of a system disruption due to a disaster, …
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
… Purpose To request verification of the agency address that will be used as the return address on employee W-2 … the return address listed for all their Department ID(s) in the Control-D Report NPAY529 (Agency’s Address … . Please indicate “ W-2 Return Reply ” on the subject line and include your five-digit Agency Code number(s) along with …
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)
… program and does not actively enforce the repayment of loans that become delinquent. The Department does not have a … determine when it is appropriate to write off delinquent loans that are uncollectable. The City donated two real … for addressing the losses that result from uncollectable loans and determining, with advice of counsel, when it is …
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)
… (District) Board of Education (Board) reasonably and transparently managed fund balance and reserves. Key Findings The Board appropriated fund balance that was not needed to fund operations and was not transparent when funding reserves. The Board: …
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)
… For example, about $6,000 was needed to balance the budget in 2020-21; however, the property tax levy was $209,000. For … an excessive level of unassigned surplus fund balance in the general fund. Balances ranged between $273,348 and …
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)
… Supervisor. Budgeted appropriations for the 2013 fiscal year were approximately $5.09 million for the general fund …
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)
… confidentially to officials, we found that: Nine of the District’s network user accounts (8 percent) were not … follow to recover data and resume essential operations in a timely manner. Key Recommendations Develop written … an authorized software inventory list. Develop and adopt a comprehensive written IT contingency plan, update the 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)
… East Hampton , Riverhead , Shelter Island , Southampton , and Southold . Audit Objective Determine whether officials … were proper and supported, and debt service payments were for legitimate CPF purposes and properly allocated. However, … did not: Record dates CPF collections were received for seven out of 27 CPF collections. Deposit nine CPF …
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)
… solicit interest rate quotes that may have resulted in higher interest earnings. As a result of our audit, the Board subsequently approved an investment policy in March 2023 and invested $653,000 into an investment fund …
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)
… Company officials disagreed with certain findings in our report but indicated they plan to initiate corrective … B includes our comments on issues Company officials raised in their response. … Determine whether the Glen Aubrey Fire …
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)
… of major highway equipment and vehicles (67 percent) in use were between three and 17 years beyond their optimal … Town Supervisor indicated he would follow the Board’s lead in taking corrective action. … audit town lisle highway …
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)
… fund balance exceeded the 4 percent statutory limit in each of the last three fiscal years by 3.1 to 12.8 … surplus fund balance to comply with the statutory limit in a manner beneficial to taxpayers. Adopt a written reserve …
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)
… 31, 2014. Background The Village of Ellenville is located in the Town of Wawarsing in Ulster County and has a population of approximately 4,100. …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278State Agencies Bulletin No. 757
… Purpose To request verification of the agency address that will be used as the return address on employee W-2 … the return address listed for all their Department ID(s) in the Control-D Report NPAY529 (Agency’s Address … . Please indicate “ W-2 Return Reply ” on the subject line and include your five-digit Agency Code number(s) along with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/757-verification-agency-return-address-employee-w-2-statementsState Agencies Bulletin No. 900
… of AC 230 processing, agencies must submit AC 230s to OSC in accordance with the processing schedule outlined in this bulletin. Processing Dates Check Date Must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/900-schedule-submitting-2009-returned-paychecks