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North Salem Central School District – Network User Accounts (2022M-140)
… disabling network user accounts. Ensured IT staff disabled 181 unneeded network user accounts. Seven of these users left …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140Kortright Rural Fire District – Financial Activities (2022M-51)
… pdf] Audit Objective Determine whether the Kortright Rural Fire District (District) Board of Fire Commissioners (Board) established adequate controls over … Determine whether the Kortright Rural Fire District District Board of Fire Commissioners Board established adequate controls over …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51State Agencies Bulletin No. 1982
… The purpose of this bulletin is to inform agencies of the 2022 New York State Paid Family Leave Program rate. Affected … York State Department of Financial Services announced the 2022 premium rate and the maximum weekly employee … employee premium deduction for Paid Family Leave in 2022 will be $423.71 per year. Effective Dates Effective for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1982-2022-paid-family-leave-rate-increaseState Agencies Bulletin No. 1979
… salary limit for members of ORP Tiers 1 through 5 for calendar year 2022. Affected Employees Members of ORP Tiers 1 … and 408(k)(6)(D)(ii) will increase to $305,000 for calendar year 2022. Effective Dates Effective beginning … update PayServ to reflect the Maximum Salary Limit for calendar year 2022. PayServ will automatically stop ORP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1979-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5Phelps-Clifton Springs Central School District – Network Access (2021M-35)
… Maintain hardware or software inventory records. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/phelps-clifton-springs-central-school-district-network-access-2021m-35Work-Related and Non-Work-Related Activities – Understanding Your Responsibilities: Elected & Appointed Officials
… elected or appointed NYSLRS members receive accurate service credit …
https://www.osc.ny.gov/retirement/members/ea-officials/work-related-and-non-work-related-activitiesCharlotte Valley Central School District - Information Technology (2019M-27)
… who use IT resources. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27Binghamton City School District – Information Technology (2019M-147)
… complete report - pdf] Audit Objective Determine whether the Board and District officials adequately safeguarded data from abuse or loss. Key Findings Officials do not regularly … and disable those that are determined to be unnecessary. The Board does not have an adequate contract and separate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… and reported and that District money was safeguarded for the period January 1, 2015 through December 27, 2016. … Board of Fire Commissioners. The general fund budget for 2017 totaled approximately $690,800. Key Finding The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17New York State Comptroller Thomas P. DiNapoli Statement on Moody's Upgrade of New York State General Obligation Bonds
… the state’s well-funded pension system as a strength. “The challenge now is to build on the positive steps already taken …
https://www.osc.ny.gov/press/releases/2014/06/new-york-state-comptroller-thomas-p-dinapoli-statement-moodys-upgrade-new-york-state-generalVischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)
… 1, 2015 through March 31, 2016. Background The Vischer Ferry Volunteer Fire Company provides fire protection services for the Vischer Ferry Fire District in Saratoga County. The Company is … Vischer Ferry Volunteer Fire Company Cash Disbursements 2016M245 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016mLittle Falls City School District - Financial Condition Management (2019M-67)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed financial … use surplus funds in a manner that benefits the taxpayers and reduces the surplus fund balance. District officials have … the surplus fund balance to within the statutory limit and use the surplus funds to finance one-time expenditures or …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67Town of Wellsville – Budgeting (2021M-112)
… The Board gave taxpayers the impression that real property taxes were levied to finance general Town operations when these taxes were intended to fund highway operations. During our … through 2021, the Board levied additional real property taxes in each general fund (town-wide and …
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)
… Although we did not find any significant errors in how cash receipts and disbursements were recorded and … pre-numbered duplicate receipts or cancelled checks to facilitate the review of accounting records and reports. … contracted payroll vendor has access to the YCIDA’s bank account to withdraw funds for payroll and processing …
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)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. District officials …
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)
… provided adequate oversight over financial operations and whether the Treasurer prepared financial records and filed reports. Key Findings The Board did not adequately … work or require annual audits of the Treasurer’s records and reports. The Treasurer did not provide regular financial …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246Indian Lake Central School District – Medicaid Reimbursements (2021M-150)
… procedures to ensure Medicaid claims were submitted and reimbursed. Claims were not submitted for 320 eligible … Review all unclaimed services identified in this report and submit any eligible claims for reimbursement. District … officials generally agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/indian-lake-central-school-district-medicaid-reimbursements-2021m-150IX.12.F CMIA Interest Liabilities – IX. Federal Grants
… federal funds clear the state’s bank account, an EFT settlement involving covered federal funds occurs, or federal funds are returned to the U.S. Treasury. Guide to Financial Operations REV. 03/19/2012 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12f-cmia-interest-liabilitiesMahopac Central School District – Noninstructional Payroll (2020M-32)
… The Union President received an additional hour of overtime pay daily that was not properly supported by … if it had used part-time bus monitors and drivers instead of bus mechanics. District officials agreed with our …
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)
… in the environment occur. Create and maintain service level agreements (SLAs) for any IT services provided by …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224