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Depew Union Free School District – Investment Program (2023M-77)
… (BA) and District officials did not invest available funds in financial institutions that offered higher interest rates, … for the District to realize approximately $487,000 in additional interest earnings. Had the District realized …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/depew-union-free-school-district-investment-program-2023m-77State Agencies Bulletin No. 2141
… 6 TRS members. Affected Employees: Tier 6 members of TRS Plan Type 86 are affected. Background: The OT limit for Tier … the OT cap increases annually based on changes to the Consumer Price Index for the one-year period ending September 30 of the previous year. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2141-tier-6-pensionable-overtime-ot-earnings-limit-plan-year-2023-employeesVillage of Green Island – Water Fund Financial Condition (2015M-237)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the Village’s water fund for the period June 1, 2012 … Village of Green Island Water Fund Financial Condition 2015M237 …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-green-island-water-fund-financial-condition-2015m-237Village of Springville – Procurement (2016M-330)
… Recommendations Revise the procurement policy to include clear language addressing the procurement of professional …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-springville-procurement-2016m-330Crown Point Central School District – Internal Controls Over Payroll (2013M-100)
… District is located in the Towns of Moriah, Ticonderoga, and Crown Point in Essex County. The District is governed by … specific procedures to ensure that individuals reported and paid on the payrolls were paid at their approved salaries and wages, and they received only the benefits to which they …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013m2021 Financial Condition Report – 2021 Financial Condition Report
… and for the resilience demonstrated by New Yorkers in responding to the multitude of challenges. The impact of … selected financial, economic and demographic information in an easy-to-understand format. Read More …
https://www.osc.ny.gov/reports/finance/2021-fcrRavena-Coeymans-Selkirk Community Library – Claims Processing (2015M-28)
… residents. Budgeted appropriations for the 2014-15 fiscal year total approximately $559,000. Key Finding Claims were …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/ravena-coeymans-selkirk-community-library-claims-processing-2015m-28Troy City School District – Payments for Unused Leave Accruals (2020M-167)
… Troy (District) accurately calculated payments for unused leave accruals. Audit Results During the audit period, the … paid 51 employees a total of $477,000 for their unused leave accruals. We reviewed payments totaling $270,000 that … made. However, District officials identified unused sick leave reporting errors for District retirees. These errors …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/troy-city-school-district-payments-unused-leave-accruals-2020m-167State Agencies Bulletin No. 2032
… earnings limit for Tier 6 TRS members for school year 2022-2023 is $18,233.00. Affected Employees Employees who are … In accordance with Chapter 368 of the Laws of 2018, the OT cap increases annually based on changes to the Consumer Price … Effective beginning Administration paychecks dated July 6, 2022. OSC Actions OSC will update PayServ to reflect the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2032-school-year-2022-2023-tier-6-pensionable-overtime-ot-earnings-limitTown of Union Vale - Payroll (2018M-31)
… adequate policies and procedures over payroll, leave and health insurance payments. Key Findings The Town overpaid $134,658 in payroll, leave and health insurance payments. The health insurance overpayments identified included $19,400 for … adequate policies and procedures over payroll leave and health insurance payments …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-union-vale-payroll-2018m-31Town of Johnstown - Fuel Inventory (2019M-178)
… adequate policies and implement sufficient procedures to account for the Town’s fuel inventory. Monitor fuel use, … pumps are maintained in proper working order and access to pumps is monitored. Maintain fuel inventory records that … and resolve discrepancies. Town officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-johnstown-fuel-inventory-2019m-178Cortlandville Fire District – Credit Cards (2020M-57)
… District incurred penalty charges totaling $393 for late payments and $192 for interest. Key Recommendations Adhere to … statements to itemized supporting documentation. Ensure payments occur in a timely fashion to avoid incurring late … corrective action. Appendix B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57Town of Westerlo - Information Technology (2020M-33)
… and procedures to safeguard IT resources. Implemented strong access controls over user accounts and have not … and procedures for safeguarding IT resources. Implement strong access controls, in part, by disabling unnecessary …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-westerlo-information-technology-2020m-33Bond Anticipation Notes (BANs) Renewals Issued 2015 Through 2020
… or later, rather than the end of the current fiscal year. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/bond-anticipation-notes-bans-renewals-issued-2015-through-2020Town of Erin– Inappropriate Highway Purchases (2014M-16)
… September 10, 2013. Background The Town of Erin is located in Chemung County and has a population of approximately … Department operations. Seek reimbursement for the $68,501 in improper purchases made by the Highway Superintendent …
https://www.osc.ny.gov/local-government/audits/town/2014/08/11/town-erin-inappropriate-highway-purchases-2014m-16City of Syracuse – Water System Cybersecurity (2019M-173)
… have service level agreements (SLAs) with its IT vendors. In addition, sensitive IT control weaknesses were … local user accounts, including disabling unneeded accounts in a timely manner. Establish a process for staying current …
https://www.osc.ny.gov/local-government/audits/city/2020/06/26/city-syracuse-water-system-cybersecurity-2019m-173Cost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… personal purchases. To ensure that credit cards are used only for approved and necessary expenses, local governments …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudUnified Court System Bulletin No. UCS-176
… 10986, 10989, 10993, 10994 Note : The Zip code criteria is only applicable to members of District Council 37. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-176-prepaid-legal-service-benefit-unified-court-system-ucsUnified Court System Bulletin No. UCS-207
… 10986, 10989, 10993, 10994 Note : The Zip code criteria is only applicable to members of District Council 37. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-207-prepaid-legal-service-benefit-unified-court-system-ucsUnified Court System Bulletin No. UCS-187
… 10986, 10989, 10993, 10994 Note : The Zip code criteria is only applicable to members of District Council 37. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-187-prepaid-legal-service-benefit-unified-court-system-ucs