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Cornwall Central School District – Financial Condition (2015M-148)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … closely monitor the level of unrestricted fund balance to stay within the maximum allowable by law, while continuing to evaluate and explore ways to reduce expenditures. … …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148

Whitehall Central School District – Internal Controls Over Payroll (2013M-159)

… is located in Washington County. The District is governed by a Board of Education which comprises nine elected members. …

https://www.osc.ny.gov/local-government/audits/school-district/2013/08/16/whitehall-central-school-district-internal-controls-over-payroll-2013m

South Country Central School District – Procurement (2013M-91)

… County in the Town of Brookhaven. The District is governed by the Board of Education (Board), which comprises nine …

https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/south-country-central-school-district-procurement-2013m-91

Sauquoit Valley Central School District – Financial Condition (2016M-88)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … officials have not developed a long-term financial plan to maintain financial stability. The District has used fund balance to help finance operations for each of the past three fiscal …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sauquoit-valley-central-school-district-financial-condition-2016m-88

Wheatland-Chili Central School District – Procurement of Professional Services (2016M-12)

… Purpose of Audit The purpose of our audit was to evaluate the District’s process and procedures for the procurement of professional services for the period July 1, 2014 through …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/wheatland-chili-central-school-district-procurement-professional-services

Town of Corinth – Claims Auditing (2017M-102)

… Purpose of Audit The purpose of our audit was to determine whether claims were adequately supported and … $39,000 that did not contain sufficient documentation to determine whether the amounts paid were for legitimate … Board did not adopt a resolution allowing eligible claims to be paid in advance of audit. Key Recommendations Perform a …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-corinth-claims-auditing-2017m-102

Town of Genesee – Disbursements (2016M-433)

… Purpose of Audit The purpose of our audit was to review the cash disbursement process for the period … Enter into a written agreement with the Town's bank to indicate the manner in which electronic or wire transfers … be made. Annually audit, or retain an independent auditor to audit, the Supervisor's records. Ensure that monthly bank …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433

Village of Silver Springs – Water Accountability and Billing (2015M-139)

… Purpose of Audit The purpose of our audit was to evaluate the Village’s water billing and production … for reconciling water produced by the Village’s system to the amount billed and could not account for 41 percent of … the system produced. The Village has not developed a plan to address the causes of significant unaccounted-for water. …

https://www.osc.ny.gov/local-government/audits/village/2015/09/25/village-silver-springs-water-accountability-and-billing-2015m-139

Hicksville Union Free School District – Managing Network User Accounts (2023M-20)

… network user account controls to help maintain continuity of business office operations and prevent unauthorized … on an issue that was raised in the District’s response letter. … audit School District Hicksville …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accounts

Genesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)

… Purpose of Audit The purpose of our audit was to review the District’s cash receipts and disbursements for … District provides services and funds projects related to the conservation of soil and water resources, improvement … The Board did not audit or review individual claims prior to payment. Key Recommendations Review and update the cash …

https://www.osc.ny.gov/local-government/audits/district/2017/04/07/genesee-county-soil-and-water-conservation-district-cash-receipts-and

George Junior Republic Union Free School District – Website Transparency (2021M-212)

… parties from readily accessing and reviewing documents to make informed decisions. Officials did not post the following information they were required to include on the District’s website: External audit reports … helpful financial and administrative information is posted to the District’s website in a transparent and comprehensive …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/george-junior-republic-union-free-school-district-website-transparency

State Agencies Bulletin No. 1979

… Purpose The purpose of this bulletin is to notify agencies of the maximum salary limit for members of … 404(I), 408(k)(3)(C), and 408(k)(6)(D)(ii) will increase to $305,000 for calendar year 2022. Effective Dates Effective … January 13, 2022. OSC Actions OSC will update PayServ to reflect the Maximum Salary Limit for calendar year 2022. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1979-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5

Phelps-Clifton Springs Central School District – Network Access (2021M-35)

… Regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. As a result, we identified 139 unneeded user … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Regularly review network …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/phelps-clifton-springs-central-school-district-network-access-2021m-35

Argyle Central School District – Medicaid Reimbursements (2020M-171)

… services provided. The District lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed. … reimbursement. Key Recommendations Establish procedures to ensure all documentation requirements are met to submit Medicaid claims for reimbursement for all eligible …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/argyle-central-school-district-medicaid-reimbursements-2020m-171

Orchard Park Public Library – Audit of Claims (2016M-191)

… Purpose of Audit The purpose of our audit was to review the Library’s claims auditing process for the … of the Buffalo and Erie County Library System according to a written contract, which also contains the Library’s … Findings The Board did not audit and approve claims prior to payment. The Board did not adopt a claims audit policy. …

https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191

Westchester Library System – Procurement (2015M-199)

… Purpose of Audit The purpose of our audit was to evaluate the Library System’s procurement processes for … Key Recommendation Modify the procurement policy to include provisions for purchases made for or on behalf of the member public libraries to ensure that staff adheres to competitive bidding laws when …

https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199

Village of Monticello – Financial Condition (2020M-107)

… significant infrastructure needs that it lacks the funds to address. Key Recommendations The Board should: Create a plan to address the declining fund balance and financial … condition. Monitor the Village’s constitutional tax limit to ensure real property tax levies do not exceed it. Develop …

https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-financial-condition-2020m-107

Town of Olive - Accrued Leave and Information Technology (2019M-84)

… bargaining agreement (CBA). Design or implement procedures to monitor compliance with their IT security policy. Key … Recommendations Review and update the employee handbook to include guidance on timekeeping procedures for the use of … compensatory time. Design and implement procedures to monitor the use of IT resources, including personal use …

https://www.osc.ny.gov/local-government/audits/town/2019/07/03/town-olive-accrued-leave-and-information-technology-2019m-84

Restrictions – State Police Plan

… the Governor’s annual salary is excluded (please refer to our Overtime and Earnings Limits for Tier 6 page  for more … that can be included in your FAE calculation is limited to 15 percent of earnings. Certain public safety overtime: … Your employer reports pensionable overtime earnings to NYSLRS. Generally, earnings for overtime worked for a …

https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/restrictions

Restrictions – Special 20- and 25-Year Plans

… the Governor’s annual salary is excluded (please refer to our Overtime and Earnings Limits for Tier 6 page for more … that can be included in your FAE calculation is limited to 15 percent of earnings. Certain public safety overtime: … Your employer reports pensionable overtime earnings to NYSLRS. Generally, earnings for overtime worked for a …

https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/restrictions