Search
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-p7-23-22North 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-140Village 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-104State 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-decreaseIX.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-liabilitiesTown 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-112Indian 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-150State 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-increaseState Agencies Bulletin No. 1979
… Revenue code, providing dollar limitations for benefits and contributions under qualified retirement plans, the … limit under Section 401(a)(17), 404(I), 408(k)(3)(C), and 408(k)(6)(D)(ii) will increase to $305,000 for calendar … beginning Administration paychecks dated January 5, 2022 and Institution paychecks dated January 13, 2022. OSC Actions …
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)
… 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-132South Orangetown Central School District – Network User Accounts (2022M-24)
… complete report - pdf] Audit Objective Determine whether South Orangetown Central School District (District) officials … Determine whether South Orangetown Central School District District officials …
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)
… 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-102Phelps-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-35Kortright 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-51Mahopac 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-32Yates 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-andVillage 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-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
… Attending a political party rally/candidate forum Board and committee meetings for private organizations Socializing …
https://www.osc.ny.gov/retirement/members/ea-officials/work-related-and-non-work-related-activitiesCharlotte Valley Central School District - Information Technology (2019M-27)
… complete report - pdf] Audit Objective Determine whether the Board and District officials ensured District information … and computerized data were safeguarded. Key Findings The Board and District officials did not monitor computer use … Determine whether the Board and District officials ensured District information …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27