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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-139

Town of Shelter Island – Peconic Bay Community Preservation Fund (P7-23-22)

… Island (Town) officials properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all … Island Town officials properly administered the Peconic Bay Community Preservation Fund CPF to ensure that all …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-shelter-island-peconic-bay-community-preservation-fund-p7-23-22

North Salem Central School District – Network User Accounts (2022M-140)

… network user accounts were adequately managed. In addition to finding sensitive information technology (IT) control weaknesses, which we communicated confidentially to officials, we found that District officials should have: … and have initiated or indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140

Village of Nelliston – Department of Public Works Payroll (2015M-104)

… Works (DPW) employee leave accruals and maintenance of payroll time records for the period June 1, 2013 through … or implement sufficient controls over leave accruals and payroll timekeeping. Time cards for DPW employees showed the … worked. Key Recommendations Adopt comprehensive written payroll timekeeping and leave time accrual policies and …

https://www.osc.ny.gov/local-government/audits/village/2015/08/21/village-nelliston-department-public-works-payroll-2015m-104

State Agencies Bulletin No. 2101

… maximum employee premium deduction for Paid Family Leave in 2023 will be $399.43 per year. Effective Dates Effective …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2101-2023-new-york-state-paid-family-leave-rate-decrease

IX.12.F CMIA Interest Liabilities – IX. Federal Grants

… CMIA interest liabilities paid by either the Federal Government or the state to the … lost value (e.g. investment earnings) of funds. A federal interest liability (which the Federal Government pays to the … CMIA interest liabilities paid by either the Federal Government or …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12f-cmia-interest-liabilities

Town of Wellsville – Budgeting (2021M-112)

… 2021, the Board levied additional real property taxes in each general fund (town-wide and town-outside-village) and …

https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-wellsville-budgeting-2021m-112

Indian Lake Central School District – Medicaid Reimbursements (2021M-150)

… report - pdf ] Audit Objective Determine whether the Indian Lake Central School District (District) maximized … Determine whether the Indian Lake Central School District District maximized …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/indian-lake-central-school-district-medicaid-reimbursements-2021m-150

State Agencies Bulletin No. 1982

… maximum employee premium deduction for Paid Family Leave in 2022 will be $423.71 per year. Effective Dates Effective …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1982-2022-paid-family-leave-rate-increase

State Agencies Bulletin No. 1979

… Members of ORP Tiers 1 through 5 are affected. Background In accordance with Section 415 of the Internal Revenue code, … annual compensation limit under Section 401(a)(17), 404(I), 408(k)(3)(C), and 408(k)(6)(D)(ii) will increase to … reach the $305,000 limit. Contributions will resume the first paycheck of the following calendar year. Questions …

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

Lyndon Fire District – Disbursements (2022M-132)

… of Fire Commissioners (Board) provided adequate oversight to ensure disbursements were authorized, supported and for … of Fire Commissioners Board provided adequate oversight to ensure disbursements were authorized supported and for …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/lyndon-fire-district-disbursements-2022m-132

South Orangetown Central School District – Network User Accounts (2022M-24)

… user accounts to determine if they are needed Disable 30 of the 3,675 network user accounts that were no longer …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24

Bradford Central School District – Online Banking (2022M-102)

… Central School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we found online banking transactions were appropriate, District officials did not secure access to online banking. In addition to sensitive information …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/bradford-central-school-district-online-banking-2022m-102

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

… Maintain hardware or software inventory records. In addition, sensitive information technology (IT) control …

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

Kortright Rural Fire District – Financial Activities (2022M-51)

… prices to help ensure purchases are cost effective and in the best interest of taxpayers. District officials agreed …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51

Mahopac Central School District – Noninstructional Payroll (2020M-32)

… implemented a system to ensure that noninstructional payroll was properly segregated, authorized and recorded and … supported. Key Findings The transportation department’s payroll was not adequately approved, supported and … implemented a system to ensure that noninstructional payroll was properly segregated authorized and recorded and …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32

Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)

… Findings Although we did not find any significant errors in how cash receipts and disbursements were recorded and …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-and

Village of Bloomingburg - Financial Operations (2019M-246)

… provided adequate oversight over financial operations and whether the Treasurer prepared financial records and filed reports. Key Findings The Board did not adequately … work or require annual audits of the Treasurer’s records and reports. The Treasurer did not provide regular financial …

https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246