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Greece Central School District – Retiree Health Insurance (2016M-54)

… audit was to review the District’s records and procedures for providing retiree health insurance benefits for the period July 1, 2014 through July 31, 2015. Background The Greece Central School District is located in the Town of Greece, Monroe County. The District, which …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54

Southern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)

… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the billed receivable … with contractual provisions. BOCES does not have a policy to charge districts interest on late payments. Key Recommendations Adopt a formal policy to stipulate how to deal with delinquent districts for nonpayment of …

https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivables

Town of LaGrange – Financial Management (2023M-139)

… (Town) Board (Board) developed a multiyear financial plan and effectively managed the Town’s general fund … Findings The Board did not develop a multiyear financial plan or manage general fund balance in accordance with Town … to financial needs without a multiyear financial plan and more taxes may have been levied than necessary. Key …

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)

… report – pdf] Audit Objective Determine whether Town of Shelter Island (Town) officials properly administered the … disbursements were proper and supported. Specifically: Of the 37 deposits totaling $8.5 million made to the CPF bank … receipted, deposited timely and intact, and accounted for. Of the 103 disbursements totaling $6 million paid during the …

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)

… that District officials should have: Developed procedures for granting, changing and disabling network user accounts. … 2011 and 2019. Key Recommendations Develop procedures for granting, changing and disabling network user accounts, …

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)

… Purpose of Audit The purpose of our audit was to examine the Village’s Department of Public Works (DPW) employee leave accruals and maintenance … Village of Nelliston Department of Public Works Payroll 2015M104 …

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

… State Department of Financial Services announced the 2023 premium rate and the maximum weekly employee contribution for … (0.00455) of employees’ weekly wage. The maximum employee premium deduction for Paid Family Leave in 2023 will be …

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

… covered federal funds clear the state’s bank account, an EFT settlement involving covered federal funds occurs, or …

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

Town of Wellsville – Budgeting (2021M-112)

Determine whether the Town of Wellsville Town Board Board adopted structurally balanced budgets

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

State Agencies Bulletin No. 1982

… is to inform agencies of the 2022 New York State Paid Family Leave Program rate. Affected Employees Employees eligible for the New York State Paid Family Leave Program are affected. Background The New York … of Financial Services announced the 2022 premium rate and the maximum weekly employee contribution for coverage to …

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

State Agencies Bulletin No. 1979

… salary limit for members of ORP Tiers 1 through 5 for calendar year 2022. Affected Employees Members of ORP Tiers 1 … calendar year 2022. Effective Dates Effective beginning Administration paychecks dated January 5, 2022 and … Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. …

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)

… report – pdf] Audit Objective Determine if the Lyndon Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to … Determine if the Lyndon Fire District District Board of Fire Commissioners Board provided adequate oversight to …

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)

… not ensure network user accounts were adequately managed. In addition to sensitive information technology (IT) control …

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)

… all authorized online banking users. Designate a computer for online banking transactions. Periodically monitor …

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)

… Central School District (District) officials ensured network access controls were secure. Key Findings District officials did not ensure that the District’s network access controls were secure. Officials did not: Regularly review network user accounts and permissions to determine whether …

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)

… audit the Treasurer’s records. Seek competition for heating oil; had officials worked with the New York State … could have saved $2,805, 21 percent of the District’s heating oil cost. Key Recommendations l Periodically review bank statements, canceled checks and bank reconciliations. Annually audit the Treasurer’s …

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)

… officials properly recorded, supported and reported cash receipts and disbursements, including payroll. Key … Although we did not find any significant errors in how cash receipts and disbursements were recorded and reported, … fees. Key Recommendations The Board should adopt cash receipts and disbursement policies. Ensure that duties …

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