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Westfield Academy and Central School District - Financial Management (2018M-67)

… whether District officials properly managed fund balance and reserves. Key Findings Unrestricted fund balance exceeded … appropriated fund balance not needed to fund operations and overestimated appropriations by a total of approximately … The Board did not adopt an adequate reserve fund policy and three reserves with balances totaling more than $1 …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/westfield-academy-and-central-school-district-financial-management-2018m

Town of Lancaster - Information Technology (2018M-114)

… of IT assets. Employees were not provided with IT security awareness training. In addition, sensitive IT … of IT assets. Ensure all necessary personnel receive IT security awareness training and that training is provided …

https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-lancaster-information-technology-2018m-114

Hubbardsville Fire District - Board Oversight (2018M-107)

… Properly establish its capital reserve fund and obtain voter approval prior to issuing $150,000 in debt. Require … Officially establish the capital reserve and obtain voter approval prior to issuing debt. Maintain perpetual …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/31/hubbardsville-fire-district-board-oversight-2018m-107

Greene County - Information Technology (2020M-38)

… (PPSI) policy. County officials did not provide cyber security training to IT personnel and County employees. … changes in the environment occur. Provide adequate cyber security training to IT personnel and County employees. …

https://www.osc.ny.gov/local-government/audits/county/2020/09/04/greene-county-information-technology-2020m-38

Town of West Seneca - Capital Project Management (2019M-195)

… agreed with our recommendations and indicated they planned to take corrective action. …

https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-west-seneca-capital-project-management-2019m-195

Newark Valley Fire District - Board Oversight (2020M-30)

… did not perform an annual audit of the Treasurer’s records for 2017 and 2018. The Treasurer did not file required annual … of compliance with the procurement policy. Provide for an annual audit of the Treasurer’s records. File annual …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/01/newark-valley-fire-district-board-oversight-2020m-30

Yorkshire-Pioneer Central School District – Financial Management (2020M-42)

… that was not used to finance operations. As of June 30, 2019, surplus fund balance totaled approximately $5 … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will … 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/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42

Poughkeepsie City School District – Information Technology (2019M-166)

… against unauthorized use, access and loss. Key Findings The District did not adequately control and secure its … were not provided with IT security awareness training. The District did not have service level agreements (SLAs) …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166

Waverly Central School District - Financial Operations (2019M-136)

… approved by the claims auditor. The senior account clerk’s leave accrual records contained errors, and her sick leave balances exceeded the contractual maximum by 111 days. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136

Stony Creek Volunteer Fire Company – Cash Disbursements (2015M-188)

… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … did not establish effective internal controls to address a lack of segregation in the Treasurer’s cash disbursement … establish policies or implement any procedures governing debit card use or review or approve any card-related …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/stony-creek-volunteer-fire-company-cash-disbursements-2015m

Lake View Fire District – Internal Controls Over Financial Activity (2014M-342)

… distinct and separate from the Town of Hamburg, located in Erie County. The District is governed by an elected …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342

Woodgate Volunteer Fire Department – Financial Controls (2014M-120)

… audit was to review the Department’s financial controls for the period January 1, 2013 through January 31, 2014. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/03/woodgate-volunteer-fire-department-financial-controls-2014m

Westmere Fire District – Internal Controls Over Financial Operations (2014M-12)

… 31, 2013. Background The Westmere Fire District is located in Albany County and is governed by the Board of Fire …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/18/westmere-fire-district-internal-controls-over-financial-operations-2014m-12

XII.6.M Lien Processing and Financial Reporting for Sole Custody Accounts – XII. Expenditures

… returns using the State’s Employer Identification Number (EIN) must do so electronically. While a Business Unit may use the State’s EIN, it must use its own Transmitter Control Code (TCC) to … information returns with the IRS when using the State’s EIN. Business Units not complying with IRS guidelines will be …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6m-lien-processing-and-financial-reporting-sole-custody-accounts

Accidental Disability – Special 20- and 25-Year Plans

… for an accidental disability retirement benefit within one year of the alleged accident. The Benefit If approved, the … Special 20 and 25Year Plan information for PFRS Tier 2 3 Article 11 5 …

https://www.osc.ny.gov/retirement/publications/1517/accidental-disability

Automated 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-service

Town 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 … Average Estimated Cost Threshold: 2025 [pdf] 2024 [pdf] 2023 [pdf] 2022 [pdf] Resources for Municipal Attorneys Part 85 – …

https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvements

Medicaid 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-system