Search
Fishers Fire District – Financial Condition (2021M-128)
… Board gave taxpayers the impression the District needed to increase real property taxes and override the 2018 and 2020 tax caps to close projected budget gaps. As a result, more real property taxes were levied than needed to fund operations. As of December 31, 2020, the unassigned …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128City of Johnstown – Information Technology (2020M-127)
… City, such as reputation damage, lawsuits, a disruption in operations or a security breach. City officials did not: …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-information-technology-2020m-127Town of Carlisle – Fund Balance (2017M-106)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s fund balance management for the period … that year. The Board increased real property taxes to finance operations and its conservative budgeting practices nullified its plan to spend fund balance as intended. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Town of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… Purpose of Audit The purpose of our audit was to examine the Town’s parking violation enforcement activities and review … 1, 2015 through June 30, 2016. Background The Town of Poughkeepsie is located in Duchess County and has a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416Brocton Central School District – Claims Audit (2023M-15)
… action . Appendix B includes our comment on issues raised in the District’s response. … audit brocton school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Town of Babylon – Physical Accessibility to Programs and Services (S9-24-30)
… physical accessibility for the 139 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-babylon-physical-accessibility-programs-and-services-s9-24-30Audits
… money effectively and efficiently to promote the common good. We provide two versions of our audits: a concise … is used effectively and efficiently to promote the common good …
https://www.osc.ny.gov/state-agencies/auditsState Agencies Bulletin No. 1191
… 5, 2012 through October 12, 2012. For example, the NPAY 502 (Time Entry Interface) uses EMPLID today and will use …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1191-osc-will-allow-agencies-test-interface-files-preparation-ssn-decouplingCanisteo-Greenwood Central School District – Financial Management (2016M-362)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … fund balance and have allowed unrestricted fund balance to exceed the statutory limit for the past three fiscal years … million. District officials have allowed reserve balances to accumulate to excessive levels and have consistently …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Accounts Payable Advisory No. 4
… Subject: Making Payments to Verizon for Landline Phone Services Guidance: Consistent with the Guide to Financial Operations (GFO), Chapter XII, Section 5.C - … ensure there is a unique invoice number for each voucher. Due to Verizon’s billing cycle, Business Units may receive …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/4-complex-entity-verizon-landline-servicesLaurens Central School District – Budgeting and Reserves (2013M-135)
… 7, 2013. Background The Laurens School District is located in Otsego County. The District is governed by the Board of … the use of surplus fund balance to finance operations in an effort to avoid raising unnecessary real property … realistic estimates for revenues and expenditures based on contractual and historical data. Review the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Hadley-Luzerne Central School District – Financial Condition (2012M-188)
… The Hadley-Luzerne Central School District is located in Saratoga and Warren Counties. The District has a current … The District has accumulated an increasing amount of money in restricted fund balance, or reserves, and built up amounts … of unexpended surplus funds that exceeded the legal limit in the past two years. Although the District appropriated …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188Town of Caledonia – Financial Management (2013M-363)
… the Town’s management practices for the period January 1, 2012 through October 16, 2013. Background The Town of Caledonia is located in … practices for the period January 1 2012 through October 16 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363Long Beach City School District – Financial Management (2023M-147)
… Determine whether the Long Beach City School District’s (District) Board of Education (Board) and District officials effectively managed the District’s fund balance. Key Findings The Board and District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Limitations – Non-Contributory Plan with Guaranteed Benefits
… in your FAS calculation is limited to 15 percent of your salary in any given year. Tier 6 If the earnings in any year … Earned compensation that exceeds the Governor’s annual salary is excluded (please refer to our Overtime and Earnings … in your FAS calculation is limited to 15 percent of your salary in any given year. …
https://www.osc.ny.gov/retirement/publications/1513/limitationsLimitations – Basic Plan with Increased-Take-Home-Pay (ITHP)
… in your FAS calculation is limited to 15 percent of your salary in any given year. Tier 6 If the earnings in any year … Earned compensation that exceeds the Governor’s annual salary is excluded (please refer to our Overtime and Earnings … in your FAS calculation is limited to 15 percent of your salary in any given year. …
https://www.osc.ny.gov/retirement/publications/1511/limitationsLimitations – Career Plan
… in your FAS calculation is limited to 15 percent of your salary in any given year. Tier 6 If the earnings in any year … Earned compensation that exceeds the Governor’s annual salary is excluded (please refer to our Overtime and Earnings … in your FAS calculation is limited to 15 percent of your salary in any given year. …
https://www.osc.ny.gov/retirement/publications/1642/limitationsLimitations – Police and Fire Plan
… the amount of overtime is limited to 15 percent of your salary in any given year. Tier 6 If the earnings in any year … Earned compensation that exceeds the Governor’s annual salary is excluded (please refer to our Overtime and Earnings … The amount of overtime is limited to 15 percent of your salary in any given year. …
https://www.osc.ny.gov/retirement/publications/1512/limitationsLimitations – New Career Plan
… Tier 1 If your date of membership is June 17, 1971, or later, the … immediately preceding your date of retirement. Tiers 2 and 3 If the earnings in any year included in the FAS …
https://www.osc.ny.gov/retirement/publications/1515/limitationsMedicaid Program – Improper Medicaid Payments to a Transportation Provider
… medically necessary transportation of Medicaid recipients is available to lawfully authorized transportation providers. … services, or supplies were furnished or billed, whichever is later. Providers are required to readily have records accessible for authorized officials for audit …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/medicaid-program-improper-medicaid-payments-transportation-provider