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Cuba-Rushford Central School District - Financial Management (2020M-7)
… to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner … more beneficial to taxpayers. District officials agreed with our findings and recommendations and indicated they have …
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 Treasurer did not provide regular financial reports to the Board or maintain adequate accounting records. The … Provide adequate oversight and require the Treasurer to provide regular financial reports, such as budget-to-actual reports and bank reconciliations with canceled …
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)
… for reimbursement. District officials generally agreed with our recommendations and indicated they planned to …
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 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12f-cmia-interest-liabilitiesHudson Housing Authority – Information Technology (2019M-224)
… occur. Create and maintain service level agreements (SLAs) for any IT services provided by third-party vendors. Consider …
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)
… did not maintain a complete and up-to-date inventory of Department assets. Department assets were not properly … an asset disposition policy and procedures for the sale or disposal of unused assets. Ensure fuel inventories … measured and perpetual inventory records are maintained. Bill the VFD for their recorded fuel used. Town officials …
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)
… and potentially inappropriate leave taken. Leave earned by employees was not always in accordance with collective …
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)
… Town of Altona in Clinton County. The District is governed by an elected five-member Board of Fire Commissioners. … Key Findings Not all claims for payment were supported by documentation. Not all claims contained supporting … Key Recommendations Ensure that all claims are supported by adequate documentation prior to approving the 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)
… and disabling network access are consistently followed by all departments. Always review all network user accounts …
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)
… of Fire Commissioners (Board) provided adequate oversight to ensure disbursements were authorized, supported and for … of Fire Commissioners Board provided adequate oversight to ensure disbursements were authorized supported and for …
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)
… which exceeded the Town’s fund balance policy limit by more than $725,000. As a result, it is difficult for the …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139State Agencies Bulletin No. 2300
… is to notify agencies of the 2025 maximum salary limit for ORP and VDC plan members. Affected Employees: Tier 1 … (C), and 408 (k) (6) (D) (ii) will increase to $350,000 for the 2025 calendar year. Effective Dates: Effective … will update PayServ to reflect the maximum salary limit for calendar year 2025. PayServ will automatically stop ORP …
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)
… of Penfield (Town) officials could take additional steps to increase physical accessibility to programs and services provided at selected Town … Town officials could consider taking additional steps to increase physical accessibility. Specifically: 27 … of Penfield Town officials could take additional steps to increase physical accessibility to programs and services …
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)
… report – pdf] Audit Objective Assess whether the Town of Big Flats (Town) officials could take additional steps to … provided at selected Town facilities. Key Findings Of the 541 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/2025/02/14/town-big-flats-physical-accessibility-programs-and-services-s9-24-37XII.6.M Lien Processing and Financial Reporting for Sole Custody Accounts – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section provides Business Units with guidance and requirements on the Internal Revenue Service’s (IRS) Form … and filing requirements, as well as lien processing for those Business Units that make payments outside of the … This section provides Business Units with guidance and requirements on the Internal Revenue Services IRS Form …
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
… Purpose To determine the readiness of all Medicaid managed care organizations (MCOs) to submit … Encounter Intake System. We conducted an early assessment of the readiness of Medicaid MCOs as of September 30, 2015. We did not review … To determine the readiness of all Medicaid managed care organizations to submit Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2016/03/29/medicaid-program-managed-care-organizations-readiness-encounter-intake-systemAutomated Phone Service
… Many of the options allow you to access your records, find general information and request forms 24 hours a day, seven … available to you. If you have an open request in process with NYSLRS (for example, a change of address), you will be … than eight days since it was mailed to you, or to receive general information or stop payment on a check you believe is …
https://www.osc.ny.gov/retirement/retirees/automated-phone-serviceTown and County Special Districts and Town Improvements
… to issue debt to finance the establishment, extension of or increase in the maximum amount to be expended for a … special district are required to apply for the permission of the Office of the State Comptroller if the cost to the typical property …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvements