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Altona 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 …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162South 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-24Lyndon Fire District – Disbursements (2022M-132)
… Determine if the Lyndon Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to … purposes. However, the Board could improve oversight of and internal controls over disbursements. The Board: Did … Could not explain what specific procedures its reviews of financial reports included. Because the Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/lyndon-fire-district-disbursements-2022m-132Town of LaGrange – Financial Management (2023M-139)
… limit by more than $725,000. As a result, it is difficult for the Board to assess alternative approaches to financial …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139State Agencies Bulletin No. 2300
… The purpose of this bulletin is to notify agencies of the 2025 maximum salary limit for ORP and VDC plan members. … and 408 (k) (6) (D) (ii) will increase to $350,000 for the 2025 calendar year. Effective Dates: Effective beginning Administration paychecks dated January 9, 2025 and Institution paychecks dated January 15, 2025. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2300-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntaryTown of Penfield – Physical Accessibility to Programs and Services (S9-24-39)
… the Town Court, such as signs identifying van accessible parking spaces. Recommendation Town officials should assess …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-penfield-physical-accessibility-programs-and-services-s9-24-39Town of Big Flats – Physical Accessibility to Programs and Services (S9-24-37)
… at selected facilities. Specifically: 37 at the Community Center, such as doors with slower closing speeds. 33 at the … and wheelchair accessible lavatories. 30 at the Town Hall, such as signs with raised lettering and Braille at …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-big-flats-physical-accessibility-programs-and-services-s9-24-37Northville Central School District - Extra-Classroom Activity Collections (2018M-272)
… $751 more deposited than supported. One club used $2,000 of collections to make a cash payment to a vendor rather than …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/northville-central-school-district-extra-classroom-activity-collectionsForestburgh Fire District – Financial Activities (2015M-203)
… preapproved utility payments. Deposit cash receipts in a timely manner. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203Clifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… Purpose of Audit The purpose of our audit was to determine if District officials properly awarded …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mBovina Fire District – Fund Balance (2015M-138)
… officials properly managed the District’s fund balance for the period January 1, 2014 through May 31, 2015. Background The Bovina Fire District is a district corporation of the State, distinct and separate from the Town of Bovina, and is located in Delaware County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138Medicaid Program – Managed Care Organizations’ Readiness for the Encounter Intake System
… Purpose To determine the readiness of all Medicaid managed care organizations (MCOs) to submit … completed testing for the new system, including all four transaction sets. An additional 21 MCOs had … or special assistance to the less sophisticated plans; all plans were treated similarly regardless of the unique …
https://www.osc.ny.gov/state-agencies/audits/2016/03/29/medicaid-program-managed-care-organizations-readiness-encounter-intake-systemTown and County Special Districts and Town Improvements
… of or increase in the maximum amount to be expended for a special district are required to apply for the … the State Comptroller if the cost to the typical property is above the OSC-calculated average estimated cost threshold. … county water increases and improvements and all other types of districts, there was insufficient data to …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsTown of Elizabethtown – Supervisor’s Records and Reports (2015M-346)
… 31, 2015. Background The Town of Elizabethtown is located in Essex County and has a population of approximately 1,160. The Town is governed by …
https://www.osc.ny.gov/local-government/audits/town/2016/05/06/town-elizabethtown-supervisors-records-and-reports-2015m-346Town of Ausable – Water and Sewer District Financial Operations (2015M-274)
… a population of approximately 3,150. The Town is governed by an elected five-member Town Board. Budgeted appropriations … Town officials could not monitor each district’s financial operation because the Board did not develop individual …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-ausable-water-and-sewer-district-financial-operations-2015m-274Cost-Saving Ideas: School District Auditing – Audit Committee
… as a separate advisory committee or a combination of the two a district resident or nonresident Who does not … employees or service providers (see Avoiding conflict of interest ) Resources "Audit Committee Charter Guidance [pdf]," Office of the State Comptroller (includes audit committee charter …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeState Agencies Bulletin No. 1534
… members for calendar year 2017 is $18,448.11. Background In accordance with Chapter 504 of the Laws of 2009, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1534-tier-5-pensionable-overtime-earnings-limit-calendar-year-2017-employeesState Agencies Bulletin No. 1450
… earnings limit for Tier 5 Employee Retirement System (ERS) members for calendar year 2016 is $17,910.78. Background … Affected Employees Employees who are Tier 5 members of ERS Plan Type 7Y Effective Dates Institution Paychecks dated … overtime earnings limit for that year for Tier 5 ERS members as follows: ERS Overtime Limit by Calendar Year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1450-tier-5-pensionable-overtime-earnings-limit-calendar-year-2016-employeesCity of Geneva – Financial Management (2015M-105)
… was to assess the City officials’ financial management for the period January 1, 2012 through March 31, 2015. Background The City of Geneva is located in Ontario County and has a population of approximately 13,200. The Common Council is the legislative and governing body. Budgeted …
https://www.osc.ny.gov/local-government/audits/city/2015/08/28/city-geneva-financial-management-2015m-105State Comptroller DiNapoli Releases Municipal Audits
… the following municipal audits have been issued. Town of Freetown – Records and Reports (Cortland County) The three … that all transactions were properly recorded. Town of Milo – Real Property Tax Exemption Administration (Yates … are correctly calculated and remained eligible. Village of New Hempstead – Clerk-Treasurer’s Duties (Rockland County) …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits