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IX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… effective June 24, 2002 which: Allowed the State to increase significantly the CMIA program threshold, thereby … smaller programs which previously would have been subject to CMIA; and Required the State to notify the U.S. Treasury in writing of a federal program …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulations2022 Black History Month Celebration
… and victories of Black Americans throughout history, and calls attention to the ongoing systemic racism and inequality …
https://www.osc.ny.gov/events/2022-black-history-month-celebrationPayments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… district generally may, by resolution, authorize payment in advance for public utility services, postage, freight and … electric, gas, water, sewer and telephone services. 10 In addition, the governing board may generally establish … petty cash funds and authorize petty cash payments in advance of audit. Most petty cash payments will involve …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditNY Full-Time Equivalent Employees Dashboard
… NY Full-Time Equivalent Employees Dashboard The Office of the … NY FullTime Equivalent Employees Dashboard …
https://www.osc.ny.gov/ny-full-time-equivalent-employees-dashboardTown of Dix – Supervisor’s Control of Cash (2022M-57)
… $126 of the premium cost . There was no documentation to support she was entitled to receive these benefits. The findings regarding the former bookkeeper were referred to outside law enforcement for review. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57Town of Johnsburg – North Creek Water District Charges (2023M-51)
… (Town) officials effectively managed the billing of water charges. Key Findings Town officials did not effectively manage the North Creek Water District’s (District) billing of water charges. The lack of effective management of water …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51Orange County – Motor Vehicle Oversight (2015M-314)
… of our audit was to examine the County’s controls over motor vehicles for the period January 1, 2014 through July … budget for Orange County was $732.8 million, of which the motor pool is allotted approximately $2 million. Key Findings … inventory listing and conduct a physical inventory of motor vehicles. Adopt a comprehensive policy to provide …
https://www.osc.ny.gov/local-government/audits/county/2016/04/15/orange-county-motor-vehicle-oversight-2015m-314North Salem Central School District – Time and Attendance (2016M-209)
… July 1, 2014 through December 18, 2015. Background The North Salem Central School District is located in the Town of North Salem and portions of the Town of Somers in Westchester … North Salem Central School District Time and Attendance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Victor Central School District – Information Technology (2016M-117)
… address data backups. Adopt, distribute and periodically test and update a comprehensive disaster recovery plan that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/victor-central-school-district-information-technology-2016m-117Wallkill Central School District – Financial Management (2015M-294)
… audit was to review the District’s financial management for the period July 1, 2010 through June 30, 2015. Background The Wallkill Central School District is located in the Towns of Newburgh, Montgomery, Gardiner, Plattekill … budgets with excessive appropriations that resulted in operating surpluses each year and that appropriated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/wallkill-central-school-district-financial-management-2015m-294Town of Columbia – Physical Accessibility to Programs and Services (S9-24-29)
… taking additional steps to increase physical accessibility for the 13 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-columbia-physical-accessibility-programs-and-services-s9-24-29Niagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… January 1, 2013 through January 30, 2015. Background The Niagara County Industrial Development Agency is an … Niagara County Industrial Development Agency Project Approval …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-projectWarren County – Occupancy Tax and Weights and Measures (2016M-346)
… tax and compliance with weights and measures laws for the period January 1, 2014 through March 31, 2016. … County’s Department of Weights and Measures is responsible for protecting consumers by inspecting certain weighing and … and verifying pricing and scanning accuracy. Expenditures for all funds in 2015 totaled approximately $144 million. Key …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346Washington County – Procurement (2017M-224)
… period January 1, 2016 through May 31, 2017. Background Washington County is located in the eastern part of New York … Washington County Procurement 2017M224 …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224Gilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)
… in a timely manner. Ensure that adequate procedures are in place to monitor the use of portable devices when they are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devicesJefferson Central School District – Fund Balances (2015M-236)
… period July 1, 2014 through August 6, 2015. Background The Jefferson Central School District is located in the Delaware … County Towns of Harpersfield, Kortright, Blenheim, Gilboa, Jefferson and Summit. The District, which operates one school … Jefferson Central School District Fund Balances 2015M236 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… Delhi, Franklin, Hamden, Kortright and Meredith, Delaware County. The District, which operates two schools with approximately 750 students, is governed by an … designated purposes. Use available debt service funds to pay debt service principal and interest. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36New Lebanon Central School District – Financial Condition (2015M-222)
… The New Lebanon Central School District is located in the Town of New Lebanon, Columbia County. The District, … liabilities and accumulated excessive funds, resulting in taxpayers paying more than necessary to sustain District … process and develop a plan to use surplus fund balance in a manner that benefits District taxpayers. Review all …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/new-lebanon-central-school-district-financial-condition-2015m-222Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)
CattaraugusAlleganyErieWyoming Board of Cooperative Educational Services Financial Management 2016M77
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financialState Agencies Bulletin No. 1882
… the 2021 maximum salary limit for members of ORP and VDC in Tier 6. Affected Employees Employees who are Tier 6 members of ORP or VDC are affected. Background In accordance with Section 415 of the Internal Revenue code, … reach the $290,000 limit. Contributions will resume in the first paycheck of the following calendar year. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1882-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-defined