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Hicksville Union Free School District – Managing Network User Accounts (2023M-20)
… B includes our comment on an issue that was raised in the District’s response letter. … audit School District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accountsGenesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)
… Purpose of Audit The purpose of our audit was to review the District’s cash receipts and disbursements for … District provides services and funds projects related to the conservation of soil and water resources, improvement … The Board did not audit or review individual claims prior to payment. Key Recommendations Review and update the cash …
https://www.osc.ny.gov/local-government/audits/district/2017/04/07/genesee-county-soil-and-water-conservation-district-cash-receipts-andGeorge 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 … parties from readily accessing and reviewing documents to make informed decisions. Officials did not post the following information they were required to include on the District’s website: External audit reports …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/george-junior-republic-union-free-school-district-website-transparencyState Agencies Bulletin No. 1979
… Members of ORP Tiers 1 through 5 are affected. Background In accordance with Section 415 of the Internal Revenue code, … plans, the annual compensation limit under Section 401(a)(17), 404(I), 408(k)(3)(C), and 408(k)(6)(D)(ii) will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1979-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5Phelps-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-35Argyle Central School District – Medicaid Reimbursements (2020M-171)
… services provided. The District lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed. … reimbursement. Key Recommendations Establish procedures to ensure all documentation requirements are met to submit Medicaid claims for reimbursement for all eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/argyle-central-school-district-medicaid-reimbursements-2020m-171Orchard Park Public Library – Audit of Claims (2016M-191)
… Purpose of Audit The purpose of our audit was to review the Library’s claims auditing … The Orchard Park Public Library is located in the Town of Orchard Park in Erie County. The Library is a member of …
https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191Westchester Library System – Procurement (2015M-199)
… June 23, 2015. Background The Westchester Library System is a nonprofit cooperative public library system which was … State Board of Regents in 1959. The Library System, which is located in the Village of Tarrytown in Westchester County, is governed by a 15-member Board of Trustees. The Library …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199Village of Monticello – Financial Condition (2020M-107)
… Monitor the Village’s constitutional tax limit to ensure real property tax levies do not exceed it. Develop and adopt …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-financial-condition-2020m-107Town of Olive - Accrued Leave and Information Technology (2019M-84)
… handbook and the collective bargaining agreement (CBA). Design or implement procedures to monitor compliance with … types of accrued leave earned including compensatory time. Design and implement procedures to monitor the use of IT …
https://www.osc.ny.gov/local-government/audits/town/2019/07/03/town-olive-accrued-leave-and-information-technology-2019m-84Restrictions – State Police Plan
… the total amount of overtime that can be included in your FAE calculation is limited to 15 percent of earnings. Certain …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/restrictionsRestrictions – Special 20- and 25-Year Plans
… members, the total amount of overtime that can be included in your FAE calculation is limited to 15 percent of earnings. … employer is not public service and cannot be included in your pensionable earnings. As of July 1, 2019, public …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/restrictionsSt. Regis Falls Central School District – Medicaid Reimbursements (2021M-106)
… complete report - pdf ] Audit Objective Determine whether the St. Regis Falls Central School District (District) … would have realized revenues totaling $11,530, 50 percent of the reimbursement. Key Recommendations Establish … for all eligible services provided. Review all unclaimed services and submit any eligible claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/17/st-regis-falls-central-school-district-medicaid-reimbursements-2021m-106Indian Lake Central School District – Medicaid Reimbursements (2021M-150)
… provided. Review all unclaimed services identified in this report and submit any eligible claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/indian-lake-central-school-district-medicaid-reimbursements-2021m-150Hudson Housing Authority – Information Technology (2019M-224)
… awareness training. The Authority did not have adequate online banking agreements. Sensitive information technology …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224Hammondsport Central School District – Nonresident Tuition (2016M-248)
… the District’s nonresident tuition billing procedures for the period July 1, 2012 through June 16, 2016. Background … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $13.7 … correct attendance dates when calculating tuition bills for all students. Two home districts were underbilled by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248Village of Lindenhurst – Claims Processing (2016M-345)
… Village of Lindenhurst is located in the Town of Babylon, Suffolk County, and has approximately 27,000 residents. The Village is governed by an elected five-member Board of Trustees. General fund budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-lindenhurst-claims-processing-2016m-345Opinion 91-57
… may be comingled with moneys of the village, subject to the consent of the library board. Prior inconsistent … for the support of a public library ... shall be paid over to the treasurer of such library ... upon the written demand … Thus, where, as here, library moneys are not paid over to the library treasurer, section 259(1) expressly requires …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Payroll Improvement Project Bulletin No. PIP-018
… Earnings (No OT) Tier 6 Plan Year (4/1 - 3/31) Governor's Salary V05 RTR Memo OT Lmt ERSBT6 17,301.00 NYSERS Overtime … Overtime Earnings Tier 5 Calendar Year 15% of Employees Salary V08 RTR Memo CompLmt PAFBT6 225,000.00 NYSPFRS … Earnings (No OT) Tier 6 Plan Year (4/1 - 3/31) Governor's Salary V09 RTR Memo OT Lmt PAFBT6 0 NYSPFRS Overtime Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-018-new-additional-pay-earns-codes-v-codes-payservTown of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… the Town’s attorney as to whether any of the amounts can be recovered and the potential legal and financial …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200