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Village 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)
… an average of $1 million of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner …
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-activitiesCharlotte Valley Central School District - Information Technology (2019M-27)
… IT control weaknesses were communicated confidentially to District officials. Key Recommendations Adopt and monitor … PPSI. Provide periodic IT security awareness training to personnel who use IT resources. District officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27Binghamton City School District – Information Technology (2019M-147)
… Board and District officials adequately safeguarded data from abuse or loss. Key Findings Officials do not regularly … Board and District officials adequately safeguarded data from abuse or loss …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate to ensure that financial activity was properly recorded and … The Treasurer does not provide monthly financial reports to the Board during the year and the Board does not review …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17Altona Fire District – Claims Auditing (2016M-162)
… Purpose of Audit The purpose of our audit was to examine the District's claims auditing process for the … Not all claims contained supporting documentation to show that they were audited and approved prior to payment. Key Recommendations Ensure that all claims are …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162Maine-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-40Hudson Housing Authority – Information Technology (2019M-224)
… review and update routinely or when significant changes in the environment occur. Create and maintain service level …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224Town of Mooers - Highway Asset Accountability (2020M-35)
… of. Town officials did not adequately monitor fuel use, which resulted in 9,216 gallons of unrecorded fuel used …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35Monsey Fire District – Board Oversight (2020M-62)
… For seven consecutive years, an annual update document (AUD), which is a required annual financial report, was not … the District’s financial records was not performed since 2012, and the length of service awards program (LOSAP) that …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62New York State Comptroller Thomas P. DiNapoli Statement on Moody's Upgrade of New York State General Obligation Bonds
… attainable bond rating, Aaa. “The Moody’s announcement is a clear signal to investors that New York is on the right financial path. The rating upgrade is a positive reflection on the steps the Governor and the … pension system as a strength. “The challenge now is to build on the positive steps already taken to establish an …
https://www.osc.ny.gov/press/releases/2014/06/new-york-state-comptroller-thomas-p-dinapoli-statement-moodys-upgrade-new-york-state-generalVischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)
… 1, 2015 through March 31, 2016. Background The Vischer Ferry Volunteer Fire Company provides fire protection services for the Vischer Ferry Fire District in Saratoga County. The Company is … Vischer Ferry Volunteer Fire Company Cash Disbursements 2016M245 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016mLittle Falls City School District - Financial Condition Management (2019M-67)
… multiyear financial plan. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67XII.6.M Lien Processing and Financial Reporting for Sole Custody Accounts – XII. Expenditures
… is subject to the reporting requirements. (For example, only certain types of payments to corporations are …
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
… annuities based on those contributions. You must apply for workers’ compensation benefits if you are eligible. Regardless of … disability benefits. The pension payment option election form must be completed by you (the member who is filing), …
https://www.osc.ny.gov/retirement/publications/1517/accidental-disabilityTown and County Special Districts and Town Improvements
… address listed below. It should be sent no later than 14 calendar days after publication. This notice allows us to … calculate future average estimated cost thresholds. 2026 Special District Average Estimated Cost Thresholds … for which a Notice of Hearing is published from January 1, 2026 through December 31, 2026 Town Special Districts …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsMedicaid Program – Managed Care Organizations’ Readiness for the Encounter Intake System
… submitted by MCOs using four standard Health Insurance Portability and Accountability Act-compliant transaction sets …
https://www.osc.ny.gov/state-agencies/audits/2016/03/29/medicaid-program-managed-care-organizations-readiness-encounter-intake-systemAutomated Phone Service
… Below is a list of the phone menu options available to NYSLRS retirees. Many of the … correspond to the numbers you will need to press on your phone for information. In most cases, if you are a retiree or … and general retirement information quickly and easily by phone with the NYSLRS automated phone service …
https://www.osc.ny.gov/retirement/retirees/automated-phone-serviceClaryville Fire District – Budgeting Practices (2014M-59)
… The District does not have a written capital plan, with an equipment replacement schedule, to help determine …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59