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Town of Big Flats – Physical Accessibility to Programs and Services (S9-24-37)
… taking additional steps to increase physical accessibility for the 100 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-big-flats-physical-accessibility-programs-and-services-s9-24-37Northville Central School District - Extra-Classroom Activity Collections (2018M-272)
… than supported. One club used $2,000 of collections to make a cash payment to a vendor rather than following the … cash receipts are remitted for deposit and that cash is not directly used to pay bills rather than following the … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/northville-central-school-district-extra-classroom-activity-collectionsAlton Fire District – Internal Controls Over Financial Operations (2015M-96)
… distinct and separate from the Town of Sodus, located in Wayne County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/10/alton-fire-district-internal-controls-over-financial-operations-2015m-96Forestburgh Fire District – Financial Activities (2015M-203)
… District is a district corporation of the State, distinct and separate from the Town of Forestburgh, Sullivan County. … total approximately $191,000. Key Findings The current and former Treasurer did not maintain adequate accounting … records are maintained, bank reconciliations are prepared and required reports are submitted. Conduct a thorough annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203Clifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… Purpose of Audit The purpose of our audit was to determine if District officials properly awarded Length of … the Towns of Clifton Park and Halfmoon, Saratoga County, in which it is located. The District is governed by an … Key Findings The District’s LOSAP point system is not consistent with State General Municipal Law (GML). Some …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mBovina Fire District – Fund Balance (2015M-138)
… The Bovina Fire District is a district corporation of the State, distinct and separate from the Town of Bovina, and is … for capital purposes or use the balance of funds on hand to reduce future tax levies. Develop a written … that details anticipated equipment replacement needs based on useful life. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138CUNY Bulletin No. CU-615
… Purpose To notify agencies of an automatic dues and agency shop fee increase. Affected Employees Employees … OSC will identify employees with Dues (Code 258) and Agency Shop Fee (Code 275) and automatically increase the … Assistant Engineer TG $35.61 University Engineer TG $35.61 Agency Actions Notify affected employees. Questions Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-615-district-council-37-dc37-local-375-dues-and-agency-shop-feeState Agencies Bulletin No. 1710
… Purpose To provide agencies with instructions for submitting the January 1, 2019 salary increases Affected … Tier-D Commissioners- $100,000-$120,000* *The salaries for Commissioners in Tiers C and D will be provided by the Executive. See attached for the list of agency commissioners by Tier. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1710-january-1-2019-salary-increases-executive-law-section-169-commissionersPlymouth Fire District – Controls Over Financial Activity (2014M-211)
… Purpose of Audit The purpose of our audit was to examine the District’s oversight of financial activity for … a monthly basis and does not compare canceled check images to approved abstracts. The Board does not conduct an annual … reconciliations monthly and compare canceled check images to approved monthly abstracts. Conduct an annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211Bay Shore Union Free School District - Procurement (2018M-212)
… before items were ordered and if competition was sought for goods and services not subject to competitive bidding. … Key Findings District officials did not: Seek competition for 16 of 20 professional service providers paid approximately $1.42 million. Obtain quotes for goods and services for 19 purchases totaling $70,634, as …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/11/bay-shore-union-free-school-district-procurement-2018m-212XII.6.M Lien Processing and Financial Reporting for Sole Custody Accounts – XII. Expenditures
… and requirements on the Internal Revenue Service’s (IRS) Form 1099 reporting and filing requirements, as well as lien … a single calendar year must be reported to the payee via a Form 1099 (information return), and a copy must be filed with … payments, as well as prepare and distribute the required Form 1099 information return to the payee and file with 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
… job as the natural and proximate result of an on-the-job accident not due to your own willful negligence, you may be … benefit regardless of the amount of service you have. “Accident” has a specific meaning with NYSLRS disability … disability retirement must be submitted while you are in service or within two years of your discontinuance from …
https://www.osc.ny.gov/retirement/publications/1517/accidental-disabilityMedicaid Program – Managed Care Organizations’ Readiness for the Encounter Intake System
… Purpose To determine the readiness of all Medicaid managed care organizations … (MCOs) to submit Medicaid encounter transactions to the new Encounter Intake System. We conducted an early assessment of the readiness of Medicaid MCOs as of September 30, 2015. We …
https://www.osc.ny.gov/state-agencies/audits/2016/03/29/medicaid-program-managed-care-organizations-readiness-encounter-intake-systemTown and County Special Districts and Town Improvements
… required to apply for the permission of the Office of the State Comptroller if the cost to the typical property is … estimated cost thresholds do NOT require permission of the State Comptroller. However, if debt is being issued, a … must be sent to our office. This copy must be sent on or about the date of publication to the address listed …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsCost-Saving Ideas: School District Auditing – Audit Committee
… as a separate advisory committee or a combination of the two a district resident or nonresident Who does not … employees or service providers (see Avoiding conflict of interest ) Resources "Audit Committee Charter Guidance [pdf]," Office of the State Comptroller (includes audit committee charter …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeState Agencies Bulletin No. 1534
… for Tier 5 Employee Retirement System (ERS) members for calendar year 2017 is $18,448.11. Background In accordance … effective January 1, 2010. This amount increases each calendar year thereafter by three percent. The overtime … for Tier 5 ERS members as follows: ERS Overtime Limit by Calendar Year Year Overtime Limit 2017 $18,448.11 2018 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1534-tier-5-pensionable-overtime-earnings-limit-calendar-year-2017-employeesState Agencies Bulletin No. 1450
… earnings limit for Tier 5 Employee Retirement System (ERS) members for calendar year 2016 is $17,910.78. Background … Affected Employees Employees who are Tier 5 members of ERS Plan Type 7Y Effective Dates Institution Paychecks dated … overtime earnings limit for that year for Tier 5 ERS members as follows: ERS Overtime Limit by Calendar Year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1450-tier-5-pensionable-overtime-earnings-limit-calendar-year-2016-employeesCity of Geneva – Financial Management (2015M-105)
… March 31, 2015. Background The City of Geneva is located in Ontario County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/city/2015/08/28/city-geneva-financial-management-2015m-105Candor Fire District – Controls Over Financial Activities (2014M-268)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over financial activity … $420,000. Key Findings The Treasurer’s budget-to-actual reports did not include revenues or a complete … trail beginning with the initial point of cash collection to show the amounts the Treasurer received. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268Wyoming County – Selected Financial Activities (2015M-94)
… to examine selected County financial management activities for the period January 1, 2013 through April 15, 2015. … a 16-member Board of Supervisors. Budgeted appropriations for 2015 total approximately $125 million. Key Findings The … sites or options prior to entering into a 17.5 year lease for office space with a private developer. The procurement …
https://www.osc.ny.gov/local-government/audits/county/2015/11/20/wyoming-county-selected-financial-activities-2015m-94