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Village of Argyle – Water Billing and Collections (2023M-148)
… did not properly assess $4,330 in penalties on unpaid customer accounts. The Board did not formally adopt the water … charged to customers. The Board did not enforce 39 unpaid customer accounts with unpaid balances totaling $14,458 for … records. Ensure penalties are properly assessed on unpaid customer accounts. Ensure water billing rates are formally …
https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… taxpayers that all IT equipment is adequately accounted for and would be detected if lost, stolen or misused. We … 23 percent of the equipment was not properly accounted for. Specifically: Three IT devices, including MacBooks and other laptops, totaling $3,012 could not be located. 20 IT devices …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologyState Agencies Bulletin No. 2226
… limit for Tier 5 members of PFRS and ERS for fiscal year 2024. Affected Employees: Employees who are Tier 5 members of … 408(k)(6)(D)(ii) will increase to $345,000 for fiscal year 2024. Effective Dates: Effective beginning Institution paychecks dated April 4, 2024, and Administration paychecks dated April 10, 2024. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2226-maximum-salary-limit-tier-5-members-new-york-state-police-and-fireShenendehowa Central School District – Longevity Payments (2023M-165)
… did not accurately calculate longevity payments for 26 of the 32 (81 percent) employees that we reviewed. As a result, 26 employees were underpaid a total of $9,214 in longevity for separations payments during our … agreements (CBAs) receive longevity payments, their CBAs do not include language for longevity payments upon …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165Raquette Lake Union Free School District - Business Office Operations (2023M-151)
… that the required annual financial reports are filed in a timely manner. Ensure that written agreements …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/12/raquette-lake-union-free-school-district-business-office-operations-2023mGreenville Fire District – Investment Program (2023M-106)
… investment program - legality, safety, liquidity and yield - when investing available funds. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106State Agencies Bulletin No. 2190
… The purpose of this bulletin is to inform agencies of the 2024 New York State Paid Family Leave Program rate decrease. … York State Department of Financial Services announced the 2024 premium rate and the maximum weekly employee … employee premium deduction for Paid Family Leave in 2024 will be $333.25 per year. Effective Dates: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2190-2024-nys-paid-family-leave-rate-decreaseState Agencies Bulletin No. 2187
… the annual compensation limit under Section 401(a), 404(I), 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase … Limit for calendar year 2024. PayServ will automatically stop ORP and VDC contributions when employees’ pensionable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2187-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntaryTonawanda City School District - Procurement (2023M-108)
… Tonawanda City School District (District) officials used a competitive process to procure goods and services. … whether Tonawanda City School District District officials used a competitive process to procure goods and services …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108State Comptroller Thomas P. DiNapoli Statement on Tentative Agreements to End UAW Strike
… regarding the tentative labor agreements between the UAW and the big three automakers. “With the announcement of a … to a close. My congratulations to the United Auto Workers and Ford, General Motors and Stellantis for coming to terms that will secure the … regarding the tentative labor agreements between the UAW and the big three automakers …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-thomas-p-dinapoli-statement-tentative-agreements-end-uaw-strikeTown of Southold – Sexual Harassment Prevention Training (S9-23-10)
… officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees and elected …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-southold-sexual-harassment-prevention-training-s9-23-10Lansing Fire District – Investment Program (2023M-62)
audit lansing fire district
https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
… did not ensure applicants provided documentation required to grant an exemption or maintain the documentation. Of the … million lacked one or more pieces of documentation needed to verify eligibility and the Assessor’s exemption … before granting exemptions, retain documentation to support eligibility and periodically verify that those …
https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66Village of Mill Neck – Financial Management (2014M-358)
… 2011 through May 31, 2014. Background The Village of Mill Neck is located in Nassau County and has a population of … Village of Mill Neck Financial Management 2014M358 …
https://www.osc.ny.gov/local-government/audits/village/2015/02/20/village-mill-neck-financial-management-2014m-358Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)
… Clerk-Treasurer’s records. The Board did not certify the list of unpaid water accounts to be re-levied. Key … annual audit of the Clerk-Treasurer’s records. Certify the list of unpaid water accounts to be re-levied. …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267State Agencies Bulletin No. 2116
… Type 85, or ERS, Plan Type 87, are affected. Background In accordance with Section 415 of the Internal Revenue code, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2116-maximum-salary-limit-tier-5-members-new-york-state-police-and-fireState Agencies Bulletin No. 2087
… Limit for calendar year 2023. PayServ will automatically stop ORP and VDC contributions when employees’ pensionable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2087-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntaryNanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)
… needed, and did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses that we …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-informationState Agencies Bulletin No. 2003
… Purpose: The purpose of this bulletin is to advise agencies of the combining of the Garnishment Notification Reports (NBEN744, NBEN745 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2003-update-garnishment-notification-reportsArkport Central School District – Network Access Controls (2021M-162)
… user accounts with unnecessary administrative permissions. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/arkport-central-school-district-network-access-controls-2021m-162