Search

Town of Wellsville – Budgeting (2021M-112)

… more transparent with how it budgets for the general and highway funds. The Board gave taxpayers the impression that … Town operations when these taxes were intended to fund highway operations. During our audit period, from 2018 … and made transfers totaling $869,428 to each applicable highway fund. Key Recommendation Adopt budgets that more …

https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-wellsville-budgeting-2021m-112

Yates 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-and

Cuba-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-7

Village of Bloomingburg - Financial Operations (2019M-246)

Determine whether the Board provided adequate oversight over financial operations and whether the Treasurer prepared financial records and filed reports

https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246

Indian 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-150

IX.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-liabilities

Hudson 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

Monsey 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-62

Town of Mooers - Highway Asset Accountability (2020M-35)

… Town officials adequately safeguarded and accounted for Highway Department (Department) assets. Key Findings The … The Mooers Volunteer Fire Department (VFD) was not billed for 2,413 gallons of recorded fuel used, valued at $4,841. … Establish an asset disposition policy and procedures for the sale or disposal of unused assets. Ensure fuel …

https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35

Maine-Endwell Central School District - Leave Records (2019M-40)

… leave taken. Leave earned by employees was not always in accordance with collective bargaining agreements. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40

Altona Fire District – Claims Auditing (2016M-162)

… 1, 2015 through February 29, 2016. Background The Altona Fire District is a district corporation of the State, … District is governed by an elected five-member Board of Fire Commissioners. General fund budgeted appropriations for … Altona Fire District Claims Auditing 2016M162 …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162

South Orangetown Central School District – Network User Accounts (2022M-24)

… Determine whether South Orangetown Central School District District officials ensured network user …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24

Lyndon Fire District – Disbursements (2022M-132)

… resources listed in Appendix C of this report for training opportunities. District officials agreed with our findings …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/lyndon-fire-district-disbursements-2022m-132

Town of LaGrange – Financial Management (2023M-139)

… report – pdf] Audit Objective Determine whether the Town of LaGrange (Town) Board (Board) developed a multiyear … general fund balance in accordance with Town policy. As of December 31, 2022, the general unassigned fund balance was $3.3 million, or 51 percent of the ensuing year’s budgeted appropriations, which exceeded …

https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139

State 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-voluntary

Town of Penfield – Physical Accessibility to Programs and Services (S9-24-39)

… taking additional steps to increase physical accessibility for the 58 components identified in this report. Town …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-penfield-physical-accessibility-programs-and-services-s9-24-39

Town of Big Flats – Physical Accessibility to Programs and Services (S9-24-37)

… such as doors with slower closing speeds. 33 at the Courthouse, such as accessible entrances to restrooms and …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-big-flats-physical-accessibility-programs-and-services-s9-24-37

Northville 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 disbursement process. … documentation supporting ECA cash receipts remitted for deposit. Ensure all cash receipts are remitted for …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/northville-central-school-district-extra-classroom-activity-collections