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Town of LaGrange – Financial Management (2023M-139)
… a multiyear financial plan or manage general fund balance in accordance with Town policy. As of December 31, 2022, the …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139Town of Shelter Island – Peconic Bay Community Preservation Fund (P7-23-22)
… examined were properly supported, recorded and deposited in full and that disbursements were proper and supported. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-shelter-island-peconic-bay-community-preservation-fund-p7-23-22North Salem Central School District – Network User Accounts (2022M-140)
… complete report – pdf] Audit Objective Determine whether North Salem Central School District (District) officials … audit school district North Salem …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140Village of Nelliston – Department of Public Works Payroll (2015M-104)
… 30, 2014. Background The Village of Nelliston is located in the Town of Palatine, Montgomery County, and has a …
https://www.osc.ny.gov/local-government/audits/village/2015/08/21/village-nelliston-department-public-works-payroll-2015m-104State Agencies Bulletin No. 2101
… Purpose The purpose of this bulletin is to inform agencies of the 2023 New York State Paid Family Leave Program rate … are affected. Background The New York State Department of Financial Services announced the 2023 premium rate and the … The purpose of this bulletin is to inform agencies of the 2023 New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2101-2023-new-york-state-paid-family-leave-rate-decreaseIX.12.F CMIA Interest Liabilities – IX. Federal Grants
… agreement as, for example, when a delay occurs in establishing a federal appropriation. Conversely, a state …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12f-cmia-interest-liabilitiesTown of Wellsville – Budgeting (2021M-112)
… whether the Town of Wellsville (Town) Board (Board) adopted structurally balanced budgets. Key Findings The Board adopted structurally balanced budgets. However, it could … Determine whether the Town of Wellsville Town Board Board adopted structurally balanced budgets …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-wellsville-budgeting-2021m-112Indian Lake Central School District – Medicaid Reimbursements (2021M-150)
… - pdf ] Audit Objective Determine whether the Indian Lake Central School District (District) maximized Medicaid … Determine whether the Indian Lake Central School District District maximized Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/indian-lake-central-school-district-medicaid-reimbursements-2021m-150State Agencies Bulletin No. 1982
… is to inform agencies of the 2022 New York State Paid Family Leave Program rate. Affected Employees Employees eligible for the New York State Paid Family Leave Program are affected. Background The New York … wage. The maximum employee premium deduction for Paid Family Leave in 2022 will be $423.71 per year. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1982-2022-paid-family-leave-rate-increaseState Agencies Bulletin No. 1979
… agencies of the maximum salary limit for members of ORP Tiers 1 through 5 for calendar year 2022. Affected Employees Members of ORP Tiers 1 through 5 are affected. Background In accordance with Section 415 of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1979-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5Lyndon Fire District – Disbursements (2022M-132)
… Objective Determine if the Lyndon Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to ensure disbursements … and for appropriate District purposes. However, the Board could improve oversight of and internal controls over …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/lyndon-fire-district-disbursements-2022m-132South 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-24Bradford Central School District – Online Banking (2022M-102)
… report – pdf] Audit Objective Determine whether the Bradford Central School District (District) officials ensured … Determine whether the Bradford Central School District District officials ensured …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/bradford-central-school-district-online-banking-2022m-102Phelps-Clifton Springs Central School District – Network Access (2021M-35)
… - pdf] Audit Objective Determine whether Phelps-Clifton Springs Central School District (District) officials ensured … Determine whether PhelpsClifton Springs Central School District District officials ensured …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/phelps-clifton-springs-central-school-district-network-access-2021m-35Kortright Rural Fire District – Financial Activities (2022M-51)
… audit the Treasurer’s records. Seek competition for heating oil; had officials worked with the New York State Office of General Services (OGS) to use a State contract the District could have saved $2,805, 21 percent of the District’s heating oil cost. Key Recommendations l Periodically review …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51Mahopac Central School District – Noninstructional Payroll (2020M-32)
… approved, supported and documented. Payments to the head bus driver were not always properly approved, calculated and … reduced overtime costs by $10,320 if it had used part-time bus monitors and drivers instead of bus mechanics. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… and reported cash receipts and disbursements, including payroll. Key Findings Although we did not find any … by adding mitigating controls. A privately contracted payroll vendor has access to the YCIDA’s bank account to withdraw funds for payroll and processing fees. Key Recommendations The Board …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andVillage of Bloomingburg - Financial Operations (2019M-246)
… the Office of the State Comptroller (OSC) or the Board in a timely manner. Key Recommendations Provide adequate …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246Cuba-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-7Work-Related and Non-Work-Related Activities – Understanding Your Responsibilities: Elected & Appointed Officials
… entry listed on an official’s record of activities (ROA) to determine whether the entries are appropriate. The board must exclude any duties that are not work-related from the calculation of the average … of days worked per month. Below are examples of activities that may appear on an ROA. If you have questions about …
https://www.osc.ny.gov/retirement/members/ea-officials/work-related-and-non-work-related-activities