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Monsey Fire District – Board Oversight (2020M-62)
… since 2012, and the length of service awards program (LOSAP) that started in 1990 was never audited. Key … annual independent audit of the District’s financial and LOSAP records. District officials agreed with our …
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 adequately monitor fuel use, which resulted in 9,216 gallons of unrecorded fuel used at the highway …
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)
… officials maintained accurate and supported employee leave accrual records. Key Findings Employee timekeeping records … and leave used was not always deducted from the leave accrual records. Our tests of 69 employees found 12 days, … Increase oversight of personnel responsible for leave accrual records. Explore options for a more streamlined leave …
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)
… the State, distinct and separate from the Town of Altona in Clinton County. The District is governed by an elected …
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)
… not ensure network user accounts were adequately managed. In addition to sensitive information technology (IT) control …
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)
… report – pdf] Audit Objective Determine if the Lyndon Fire District (District) Board of Fire Commissioners (Board) … initiate corrective action. … Determine if the Lyndon Fire District District Board of Fire Commissioners Board provided …
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)
… the Town of LaGrange (Town) Board (Board) developed a multiyear financial plan and effectively managed the Town’s general fund balance. Key Findings The Board did not develop a multiyear financial plan or manage general fund balance in …
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)
… physical accessibility for the 58 components identified in this report. Town officials agreed with our findings and …
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)
… components (components) we reviewed, we identified 100 components (18 percent) where Town officials could … steps to increase physical accessibility for the 100 components identified in this report. Town officials …
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
… Form 1099 reporting and filing requirements, as well as lien processing for those Business Units that make payments … the Business Unit is required to ensure it complies with lien administration and IRS filing requirements. Business … can be found at the following website: https://www.irs.gov/tax-professionals/taxpayer-identification-number-tin-matching …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6m-lien-processing-and-financial-reporting-sole-custody-accountsState Agencies Bulletin No. 789
… 535 notified agencies that pursuant to agency requests and in compliance with IRS Rules and Regulations, OSC developed … IRS regulations require the W-2 forms to be printed in black ink and on white paper (at least 9 pound). To print …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/789-automated-process-reissued-2007-w-2-wage-and-tax-statementsAccidental Disability – Special 20- and 25-Year Plans
… Eligibility If you become permanently incapacitated (physically or mentally) … transmission of this disease), tuberculosis or hepatitis after contact with members of the public. Notice of Accident … annuity savings contributions, and Tier 5 and 6 members do not receive annuities based on those contributions. You …
https://www.osc.ny.gov/retirement/publications/1517/accidental-disabilityMedicaid Program – Managed Care Organizations’ Readiness for the Encounter Intake System
… Key Findings Most Medicaid MCOs (42 of 52) were not ready to submit Medicaid encounter data to the EIS by the … and subsequently reported that the number of Medicaid MCOs ready to submit encounter transactions to the EIS increased … November 20, 2015. Key Recommendation Actively monitor and guide the Medicaid MCOs that have not completed testing to …
https://www.osc.ny.gov/state-agencies/audits/2016/03/29/medicaid-program-managed-care-organizations-readiness-encounter-intake-systemAutomated Phone Service
… for or the action you would like to take. 1 – Lost, Stolen or Late Check — If you have not received your check and it has been … or stop payment on a check you believe is lost or stolen. 2 – Direct Deposit Enroll or revise direct deposit — …
https://www.osc.ny.gov/retirement/retirees/automated-phone-serviceTown and County Special Districts and Town Improvements
… calculate future average estimated cost thresholds. 2025 Special District Average Estimated Cost Thresholds … for which a Notice of Hearing is published from January 1, 2025 through December 31, 2025 Town Special Districts (includes the establishment, …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsMadrid-Waddington Central School District - Claims Audit Process (2019M-1)
… We reviewed 100 claims totaling $886,642 and found the claims auditor did not audit two claims totaling $251,601 … totaling $17,848 were improperly paid prior to audit. The claims auditor did not audit and approve any of the District’s health insurance claims and Medicare …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/madrid-waddington-central-school-district-claims-audit-process-2019m-1Wainscott Common School District - Financial Condition (2018M-237)
… Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237Eugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)
… policies and procedures for credit cards resulting in the circumvention of purchasing policies and unnecessary …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/19/eugenio-maria-de-hostos-charter-school-procurement-and-dignity-allTown of Elizabethtown – Supervisor’s Records and Reports (2015M-346)
… 31, 2015. Background The Town of Elizabethtown is located in Essex County and has a population of approximately 1,160. …
https://www.osc.ny.gov/local-government/audits/town/2016/05/06/town-elizabethtown-supervisors-records-and-reports-2015m-346