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Town of Corinth – Claims Auditing (2017M-102)

… 28, 2017. Background The Town of Corinth is located in Saratoga County and has a population of approximately … not adopt a resolution allowing eligible claims to be paid in advance of audit. Key Recommendations Perform a deliberate … Adopt a resolution allowing certain claims to be paid in advance of audit. …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-corinth-claims-auditing-2017m-102

Town of Genesee – Disbursements (2016M-433)

… 2, 2016. Background The Town of Genesee is located in Allegany County and has a population of approximately … agreement with the Town's bank to indicate the manner in which electronic or wire transfers will be made. Annually …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433

Village of Silver Springs – Water Accountability and Billing (2015M-139)

… 2015. Background The Village of Silver Springs is located in the Town of Gainseville, Wyoming County. The Village, … identify causes of discrepancies and unaccounted-for water in a timely manner. Develop a plan to address the causes of …

https://www.osc.ny.gov/local-government/audits/village/2015/09/25/village-silver-springs-water-accountability-and-billing-2015m-139

Hicksville Union Free School District – Managing Network User Accounts (2023M-20)

… network user account controls to help maintain continuity of business office operations and prevent unauthorized … account access. District officials generally agreed with our recommendations and have initiated or indicated they plan to initiate corrective action. Appendix B includes our comment on an issue that was raised in the District’s …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accounts

Genesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)

… of our audit was to review the District’s cash receipts and disbursements for the period January 1, 2016 through … January 19, 2017. Background The Genesee County Soil and Water Conservation District provides services and funds projects related to the conservation of soil and …

https://www.osc.ny.gov/local-government/audits/district/2017/04/07/genesee-county-soil-and-water-conservation-district-cash-receipts-and

George Junior Republic Union Free School District – Website Transparency (2021M-212)

… either not posted or comprehensive, resulting in a lack of transparency. This limits the community and other …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/george-junior-republic-union-free-school-district-website-transparency

State Agencies Bulletin No. 1979

… for members of ORP Tiers 1 through 5 for calendar year 2022. Affected Employees Members of ORP Tiers 1 through 5 are … Revenue code, providing dollar limitations for benefits and contributions under qualified retirement plans, the … resume the first paycheck of the following calendar year. Questions Questions regarding this bulletin may be directed …

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

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

… records. In addition, sensitive information technology (IT) control weaknesses were communicated confidentially to …

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

Argyle Central School District – Medicaid Reimbursements (2020M-171)

… maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Key Findings The … not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. The District … were submitted and reimbursed. Claims were not submitted for 1,251 eligible services totaling $26,637. Had these …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/argyle-central-school-district-medicaid-reimbursements-2020m-171

Orchard Park Public Library – Audit of Claims (2016M-191)

… Purpose of Audit The purpose of our audit was to review the Library’s claims auditing process for the … of the Buffalo and Erie County Library System according to a written contract, which also contains the Library’s … Findings The Board did not audit and approve claims prior to payment. The Board did not adopt a claims audit policy. …

https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191

Westchester Library System – Procurement (2015M-199)

… for the use and benefit of the system’s member public libraries. Key Recommendation Modify the procurement policy … for purchases made for or on behalf of the member public libraries to ensure that staff adheres to competitive bidding …

https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199

Village of Monticello – Financial Condition (2020M-107)

… Create a plan to address the declining fund balance and financial condition. Monitor the Village’s constitutional … ensure real property tax levies do not exceed it. Develop and adopt a multiyear capital plan that provides sufficient … officials generally agreed with our recommendations and indicated they plan to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-financial-condition-2020m-107

Town of Olive - Accrued Leave and Information Technology (2019M-84)

… bargaining agreement (CBA). Design or implement procedures to monitor compliance with their IT security policy. Key … Recommendations Review and update the employee handbook to include guidance on timekeeping procedures for the use of … compensatory time. Design and implement procedures to monitor the use of IT resources, including personal use …

https://www.osc.ny.gov/local-government/audits/town/2019/07/03/town-olive-accrued-leave-and-information-technology-2019m-84

Restrictions – State Police Plan

… calculation is limited to 15 percent of earnings. Certain public safety overtime: Your employer reports pensionable overtime … earnings for overtime worked for a private employer is not public service and cannot be included in your pensionable …

https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/restrictions

Restrictions – Special 20- and 25-Year Plans

… For Tier 6 members, earned compensation that exceeds the Governor’s annual salary is excluded (please refer to our … employers. Overtime: For Tier 5 and 6 members, the total amount of overtime that can be included in your FAE calculation is …

https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/restrictions

Town of Wellsville – Budgeting (2021M-112)

… budgets. However, it could improve budgeting practices and be more transparent with how it budgets for the general and highway funds. The Board gave taxpayers the impression … real property taxes in each general fund (town-wide and town-outside-village) and made transfers totaling …

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

St. Regis Falls Central School District – Medicaid Reimbursements (2021M-106)

… report - pdf ] Audit Objective Determine whether the St. Regis Falls Central School District (District) maximized … Determine whether the St Regis Falls Central School District District maximized …

https://www.osc.ny.gov/local-government/audits/school-district/2021/09/17/st-regis-falls-central-school-district-medicaid-reimbursements-2021m-106

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

… procedures to ensure Medicaid claims were submitted and reimbursed. Claims were not submitted for 320 eligible … Review all unclaimed services identified in this report and submit any eligible claims for reimbursement. District … officials generally agreed with our recommendations and indicated they planned to initiate corrective action. …

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