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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-112Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… Agency (YCIDA) officials properly recorded, supported and reported cash receipts and disbursements, including payroll. Key Findings Although … did not find any significant errors in how cash receipts and disbursements were recorded and reported, we found the … Agency YCIDA officials properly recorded supported and reported cash receipts and disbursements …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andCuba-Rushford Central School District - Financial Management (2020M-7)
Determine whether the Board and District officials properly managed fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7Village of Bloomingburg - Financial Operations (2019M-246)
… oversee the Treasurer’s work or require annual audits of the Treasurer’s records and reports. The Treasurer did not … which are the annual financial reports, with the Office of the State Comptroller (OSC) or the Board in a timely …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246Indian 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-150Mahopac Central School District – Noninstructional Payroll (2020M-32)
… [ read complete report - pdf ] Audit Objective Determine whether District officials … was adequately documented and supported. Key Findings The transportation department’s payroll was not adequately … The Union President received an additional hour of overtime pay daily that was not properly supported by …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32Hudson Housing Authority – Information Technology (2019M-224)
… aware of adopted policies and procedures and understand what is expected of them. Authority officials agreed with our …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224Town of Mooers - Highway Asset Accountability (2020M-35)
… Town officials adequately safeguarded and accounted for Highway Department (Department) assets. Key Findings The … The Mooers Volunteer Fire Department (VFD) was not billed for 2,413 gallons of recorded fuel used, valued at $4,841. … Establish an asset disposition policy and procedures for the sale or disposal of unused assets. Ensure fuel …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35Maine-Endwell Central School District - Leave Records (2019M-40)
… Determine whether District officials maintained accurate and supported employee leave accrual records. Key Findings Employee timekeeping records were inconsistent and leave used was not always deducted from the leave accrual … for the cost of substitute employees for unsupported and potentially inappropriate leave taken. Leave earned by …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40Altona Fire District – Claims Auditing (2016M-162)
… the State, distinct and separate from the Town of Altona in Clinton County. The District is governed by an elected …
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)
… 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-24Lyndon Fire District – Disbursements (2022M-132)
… to ensure disbursements were authorized, supported and for appropriate District purposes. Key Findings Aside … minor exceptions, disbursements were authorized, supported and for appropriate District purposes. However, the Board could improve oversight of and internal controls over disbursements. 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)
… balance policy limit by more than $725,000. As a result, it is difficult for the Board to assess alternative approaches to financial needs without a …
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)
… taking additional steps to increase physical accessibility for the 58 components identified in this report. Town …
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)
… physical accessibility for the 100 components identified in this report. Town officials agreed with our findings and …
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)
… that differed from the amounts deposited, resulting in $751 more deposited than supported. One club used $2,000 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/northville-central-school-district-extra-classroom-activity-collectionsAlton Fire District – Internal Controls Over Financial Operations (2015M-96)
… distinct and separate from the Town of Sodus, located in Wayne County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/10/alton-fire-district-internal-controls-over-financial-operations-2015m-96Bovina Fire District – Fund Balance (2015M-138)
… 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 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138CUNY Bulletin No. CU-615
… Engineer TG $35.61 Broadcast Associate (FT & H) SJ $33.61 College Graphics Design (FT & H) TG $33.61 College Interior Designer TG $35.61 Project Manager 1 TG …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-615-district-council-37-dc37-local-375-dues-and-agency-shop-fee