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Friendship Central School District – Fund Balance and Reserves (2022M-55)
… Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Minisink 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. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80Jamestown City School District – Fund Balance and Reserves (2022M-97)
… 2021, surplus fund balance exceeded the statutory limit by 7 percentage points or $6.3 million. Overestimated budgetary … annual operating surpluses and increased fund balance by $9.2 million, or 72 percent, over the last three fiscal years. … the balances in five reserves, totaling approximately $8.7 million, were reasonable and lacked a sufficient reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Norwood-Norfolk Central School District – Financial Management (2022M-129)
Determine whether the NorwoodNorfolk Central School District District Board of Education Board and District officials properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Attica Central School District – Financial Management (2022M-103)
… necessary; improperly restricted more than $3 . 5 million in a debt reserve; and overfunded the unemployment insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Town of Fort Edward – Payroll and Leave Accruals (2022M-119)
… the Town of Fort Edward (Town) officials ensured that payroll payments and leave accruals were authorized, accurate and supported. Key Findings Payroll payments were not always accurate and supported, and … adopt policies or implement controls to properly segregate payroll duties. Without clear written policies, procedures or …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119Town of Urbana – Access Controls (2022M-4)
… configured network and computer user access controls to safeguard the Town’s IT systems. Key Findings Town … network and computer user access controls. In addition to sensitive IT control weaknesses that were communicated confidentially to officials, officials did not: Adopt comprehensive written …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-access-controls-2022m-4Town of Carroll – Town Clerk (2022M-20)
… report - pdf] Audit Objective Determine whether the Town of Carroll (Town) Clerks (Clerks) recorded, deposited and reported collections accurately, and … or to the appropriate State agencies by the 15th of each month. For example, a former Clerk held water rents …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20Village of Dering Harbor – Payroll (2020M-78)
… report - pdf ] Audit Objective Determine whether the Village of Dering Harbor (Village) Board of Trustees (Board) … Determine whether the Village of Dering Harbor Village Board of Trustees Board …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-dering-harbor-payroll-2020m-78Stamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… complete report - pdf ] Audit Objective Determine whether the Stamford-Harpersfield-Kortright Fire District (District) … financial activities to safeguard assets. Key Findings The Board did not establish adequate controls or provide adequate fiscal oversight of the Treasurer. As a result, District assets were not …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mSt. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… As a result, officials cannot ensure that assets are in BOCES’ possession and protected against loss or … cameras. Also, 30 out of 95 assets on hand were not listed in the inventory records. None of the 39 IT assets (totaling $50,018) purchased and placed in service during the 2022-23 school year were added to the …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99Village of Wappingers Falls – Board Oversight (2023M-70)
… provided adequate oversight over financial operations and capital projects. Key Findings The Board did not provide adequate oversight over financial operations and capital projects. As a result, the Board did not have … sufficient information to oversee financial operations and capital projects. The Board was unaware of the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2023/12/22/village-wappingers-falls-board-oversight-2023m-70Brockport Central School District - Financial Management (2023M-107)
… manage fund balance and reserves. From the 2017-18 through 2021- 22 fiscal years: The approved budgets made it appear …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Rockville Centre Union Free School District – Information Technology (2023M-140)
… websites, such as shopping, entertainment and social media, on District computers although the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mEaton No. 1 Fire District – Board Oversight (2024M-4)
… requirements by seeking competition when purchasing a truck and related equipment totaling $80,991. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Village of Airmont – Claims Auditing (2024M-1)
… to the vendor’s use of the higher year-end Consumer Price Index (CPI) rate instead of the monthly CPI rate. Six claims …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… complete report – pdf] Audit Objective Determine whether the Town of Exeter (Town) Town Clerk/ Tax Collector (Clerk) … accurately and in a timely manner. Key Findings The Clerk generally recorded collections accurately and … and remitted Clerk fees in a timely manner. However, the Clerk did not always deposit real property taxes in a …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15State Agencies Bulletin No. 1504
… Submission Schedule including all submissions and changes for deductions, taxes, retirement, direct deposit, and … agencies must follow. Please refer to Bulletin Number 1469 for the 2016-17 deadlines for the following processes: Online Deduction, Tax and Direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1504-timing-deductions-tax-retirement-direct-deposit-and-earnings-entriesCUNY Bulletin No. CU-589
… not processed automatically. Affected Employees Employees in Bargaining Units CB, T8 and TC who meet the eligibility … York State Education Law, yearly increments are to be paid in January and July for all eligible PSC represented … will be sorted by agency code, then by employee name in alphabetical order. NHRP708 – Mass Increment Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-589-july-2017-city-university-new-york-cuny-incrementsSUNY Bulletin No. SU-244
… April 2013 legislation required the employee contribution rate to be based on the employee’s annual wage. Once a Tier 6 … reached three years of membership, his or her contribution rate is based on total pensionable earnings from two years … 2015. The second prompt will ask for your agency code. The charts found in the “Background” section of this bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-244-two-year-look-back-tier-6-suny-tiaa-optional-retirement