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Reporting Workers' Compensation Benefits – Legacy Reporting
… Workers’ compensation benefits can be paid to your employees in three different ways. How your employees … determines how you report their salary and service to us: All payments made directly to the member from workers’ compensation, with no salary paid …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-workers-compensation-benefitsForensic Audit of Select Payroll and Overtime Practices and Related Transactions (Follow-Up)
… Purpose To determine the extent of implementation of the six recommendations included in our initial report, Forensic Audit of Select Payroll and Overtime Practices and Related Transactions … Determine extent of implementation of 6 recommendations included in our intl …
https://www.osc.ny.gov/state-agencies/audits/2016/03/18/forensic-audit-select-payroll-and-overtime-practices-and-related-transactions-followTown of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)
… assessing material aspects of the proposed projects prior to approving them. The Board did not properly monitor projects to determine whether project goals were being met. Officials … did not ensure that project approvals were transparent to the public by posting required documents on CIDA’s …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-clarence-industrial-development-agency-projectPlainville Fire District – Board Oversight (2021M-91)
… resolution that allowed the District Treasurer (Treasurer) to pay all recurring expenditures without the Board’s prior … or realistic budgets. Budgets underestimated transfers to reserves and overestimated appropriations. Adopt a fund … each year, as required. Audit and approve all claims prior to payment when required. We tested claims totaling $289,700 …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91North Syracuse Central School District – Professional Services (2022M-34)
… of the taxpayers. District officials: Paid $1.2 million to six professional service providers without seeking … competition. Used a request for proposals (RFP) process to select certain professional service providers many years … did not seek new competition. Officials paid $2.1 million to six professional service providers who were selected based …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34Village of Hancock – Insurance Withholdings (2022M-108)
… whether the Village of Hancock (Village) officials ensured insurance premium contributions were accurately calculated … Key Findings Village officials did not ensure that insurance premium contributions were accurately calculated and collected. Employee insurance contributions were not calculated correctly and the …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108Sodus Central School District – Software Management (2022M-64)
… District officials did not establish adequate controls to prevent inappropriate, unnecessary and unauthorized … reviewed had permissions that allowed the accounts’ users to install software on their computers without authorization. … IT control weaknesses were communicated confidentially to officials. Key Recommendations Limit permissions for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64Brighton Central School District – Procurement (2022M-205)
… District (District) officials made procurements related to the 2021- 22 capital improvement project (CIP) in … not demonstrate that certain goods and services related to the 2021-22 CIP were procured in accordance with District … Of the nine CIP contracts totaling $4.4 million awarded to vendors, officials could not support they competitively …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)
… . She earned and used leave that she was not entitled to and paid herself an unauthorized payment for unused leave to which she was not entitled when she left Village … erroneously reported an additional 392 . 54 days worked to the New York State and Local Retirement System (NYSLRS). …
https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)
… As a result, neither the Company nor we were able to confirm all money was recorded and deposited intact. 14 … totaling $8,956 lacked proper supporting documentation to determine whether they were deposited intact (i.e., in the … before payment. The Board did not review monthly budget to actual reports or prepare an annual Directors’ report to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185Town of Minetto – Information Technology (2022M-9)
… against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were communicated confidentially to officials, the Town Board (Board) and officials did not: Provide IT security awareness training to all computer users. Adequately manage local user accounts …
https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9Shelter Island Union Free School District - Fund Balance (2020M-23)
… $1.7 million in appropriated fund balance was not used to fund operations during this time. The unemployment … prepared or implemented corrective action plans (CAPs) to previous audits. Key Recommendations Reduce surplus fund balance to comply with the statutory limit and District policy. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… managed and monitored network user accounts in order to help prevent unauthorized use, access and loss. Key … not adequately manage and monitor network user accounts to help prevent unauthorized use, access, or loss. As a … access by users with malicious intent. In addition to sensitive information technology (IT) control weaknesses …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42Apalachin Fire District – Oversight of Financial Operations (2013M-25)
… January 1, 2012, to February 4, 2013. Background The Apalachin Fire District is a district corporation of the State, distinct and separate from the Town of Apalachin and located in Tioga County. The Board of Fire … Apalachin Fire District Oversight of Financial Operations …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… Purpose of Audit The purpose of our audit was to determine if leave accrual records were accurate for the … written procedures documenting the type of records to be maintained or guidelines for using, approving, … leave accruals. The District allowed 10-month employees to accrue five days of personal leave instead of the four …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Morris Central School District – Financial Operations (2015M-251)
… Purpose of Audit The purpose of our audit was to evaluate the District’s claims processing procedures and … who approves all District claims, audited payments to the BOCES itself. The Treasurer does not directly … Certain reserves had significant balances when compared to their respective liabilities. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Town of Pharsalia – Board Oversight (2018M-59)
… which allowed the former Town Supervisor (Supervisor) to misappropriate Town funds. The former Supervisor disbursed … on charges of Grand Larceny in the second degree, Scheme to Defraud, Defrauding the Government, Corrupting the … and Public Corruption. In June 2021, he pled guilty to Grand Larceny in the Second Degree, as a crime of Public …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59Town of Shelby – Supervisor’s Financial Responsibilities (2021M-121)
… ranged from more than $1 million as of January 1, 2017 to $153,000 as of December 31, 2020. Provide the Board with … 2018 and 2019 annual financial reports were filed from 106 to 194 days late. In addition, each year the CPA firm hired to conduct the Town’s annual audit reported financial …
https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121Putnam Valley Central School District – Information Technology (2021M-154)
… did not: Adopt an adequate password security policy to address password requirements. Create secondary user … job responsibilities required administrative permissions, to be used for non-administrative activities. In addition, … IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154Fonda-Fultonville Central School District – Reserves Management (2021M-157)
… not properly fund, use or manage reserve funds according to applicable laws or best practices. The Board did not: … reserve fund use and replenishment. Obtain voter approval to liquidate the liability reserve or fund the repair reserve, as required. Pass a required resolution to properly transfer $114,895 into the retirement reserve. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157