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Town of Wellsville – Budgeting (2021M-112)
… the impression that real property taxes were levied to finance general Town operations when these taxes were intended to fund highway operations. During our audit period, from … town-outside-village) and made transfers totaling $869,428 to each applicable highway fund. Key Recommendation Adopt …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-wellsville-budgeting-2021m-112Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… be strengthened by adding mitigating controls. A privately contracted payroll vendor has access to the YCIDA’s bank …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andCuba-Rushford Central School District - Financial Management (2020M-7)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7Village of Bloomingburg - Financial Operations (2019M-246)
… The Board did not adequately oversee the Treasurer’s work or require annual audits of the Treasurer’s records and reports. The Treasurer did not … the Office of the State Comptroller (OSC) or the Board in a timely manner. Key Recommendations Provide adequate …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246IX.12.F CMIA Interest Liabilities – IX. Federal Grants
… federal funds earlier than required for “actual immediate cash needs,” or prior to the date that checks containing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12f-cmia-interest-liabilitiesMahopac Central School District – Noninstructional Payroll (2020M-32)
… and approve all time cards. Ensure that employees punch in and out each time they start and end their work shifts. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32Hudson Housing Authority – Information Technology (2019M-224)
… of adopted policies and procedures and understand what is expected of them. Authority officials agreed with our …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224Monsey Fire District – Board Oversight (2020M-62)
… Municipal Law financial filing and audit requirements. For seven consecutive years, an annual update document (AUD), …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62Town of Mooers - Highway Asset Accountability (2020M-35)
… for Highway Department (Department) assets. Key Findings The Highway Superintendent did not maintain a complete and up-to-date inventory of Department assets. Department assets … Key Recommendations Maintain a complete, accurate and up-to-date inventory of all Department assets. Establish an …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35Maine-Endwell Central School District - Leave Records (2019M-40)
… agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40Altona Fire District – Claims Auditing (2016M-162)
… approximately $628,000. Key Findings Not all claims for payment were supported by documentation. Not all claims … to show that they were audited and approved prior to payment. Key Recommendations Ensure that all claims are … adequate documentation prior to approving the claims for payment. Ensure that the audit and approval of claims for …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162South Orangetown Central School District – Network User Accounts (2022M-24)
… user accounts to determine if they are needed Disable 30 of the 3,675 network user accounts that were no longer …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24Lyndon Fire District – Disbursements (2022M-132)
… controls. Become familiar with the resources listed in Appendix C of this report for training opportunities. …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/lyndon-fire-district-disbursements-2022m-132Town of LaGrange – Financial Management (2023M-139)
… limit by more than $725,000. As a result, it is difficult for the Board to assess alternative approaches to financial …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139State Agencies Bulletin No. 2300
… The purpose of this bulletin is to notify agencies of the 2025 maximum salary limit for ORP and VDC plan members. … and 408 (k) (6) (D) (ii) will increase to $350,000 for the 2025 calendar year. Effective Dates: Effective beginning Administration paychecks dated January 9, 2025 and Institution paychecks dated January 15, 2025. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2300-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntaryTown of Penfield – Physical Accessibility to Programs and Services (S9-24-39)
… report – pdf] Audit Objective Assess whether the Town of Penfield (Town) officials could take additional steps to … provided at selected Town facilities. Key Findings Of the 679 applicable physical accessibility components … Town officials should assess the feasibility of taking additional steps to increase physical accessibility …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-penfield-physical-accessibility-programs-and-services-s9-24-39Town of Big Flats – Physical Accessibility to Programs and Services (S9-24-37)
… physical accessibility for the 100 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-big-flats-physical-accessibility-programs-and-services-s9-24-37XII.6.M Lien Processing and Financial Reporting for Sole Custody Accounts – XII. Expenditures
… the State’s Employer Identification Number (EIN) must do so electronically. While a Business Unit may use the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6m-lien-processing-and-financial-reporting-sole-custody-accountsAccidental Disability – Special 20- and 25-Year Plans
… due to your own willful negligence, you may be eligible for this benefit regardless of the amount of service you … “accident” on a case-by-case basis, using court decisions for guidance. You may also be eligible if you are permanently … without such notice of accident, you may still be eligible for this benefit, if you file an application for an …
https://www.osc.ny.gov/retirement/publications/1517/accidental-disabilityMedicaid Program – Managed Care Organizations’ Readiness for the Encounter Intake System
… September 30, 2015. Background MCOs are contractually required to submit encounter transactions to inform the … Intake System (EIS) began accepting encounter transactions from MCOs. (Prior to the EIS, MCOs submitted encounter … to submit encounter transactions to the EIS increased from 10 to 43 (of 52) by November 20, 2015. Key …
https://www.osc.ny.gov/state-agencies/audits/2016/03/29/medicaid-program-managed-care-organizations-readiness-encounter-intake-system