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Town of Tonawanda – Recreation Fees (2017M-133)
… Background The Town of Tonawanda is located in Erie County and has a population of approximately 74,000. The Town is … for cash receipts, including ensuring that cash collection and recordkeeping duties are segregated. Review and reconcile deposited fees using source documents such as …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133Town of Deerpark – Budget Review (B17-6-17)
… review was to determine whether the significant revenue and expenditure projections in the Town’s preliminary budget … Based on the results of our review, we found that revenue and expenditure projections in the proposed budget are … percent). This is a result of overestimating expenditures and underestimating revenues. The Town’s preliminary budget …
https://www.osc.ny.gov/local-government/audits/town/2017/11/10/town-deerpark-budget-review-b17-6-17Westmoreland Central School District – State Transportation Aid (2017M-220)
… District is located in the Towns of Vernon, Westmoreland and Whitestown and the City of Rome in Oneida County. The District, which is … period. During our audit, the Business Manager prepared and submitted State aid forms to the New York State …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/westmoreland-central-school-district-state-transportation-aid-2017m-220State Police Bulletin No. SP-128
… . Affected Employees Employees in Bargaining Units 07, 17 and 18 represented by Police Benevolent Association of the New York State Troopers, Inc. and employees in Bargaining Unit 62 represented by New York … also includes an increase in the biweekly cap to $42.50 and the annual cap to $1,105.00. OSC Actions OSC will change …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-128-modification-deduction-code-302-pba-disability-insuranceState Police Bulletin No. SP-178
… Affected Employees Employees in Bargaining Units 07, 17 and 18 represented by Police Benevolent Association of the New York State Troopers, Inc. and employees in Bargaining Unit 62 represented by New York … an increase to the biweekly cap from $42.12 to $48.92 and the annual cap from $1,095.00 to $1,272.00. OSC Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-178-modification-deduction-code-302-pba-disability-insuranceRetiring with an Outstanding Loan – Special 20- and 25-Year Plans
… . You cannot pay off your loan once you retire. The amount of your annuity reduction will be based on your age, … . You cannot pay off your loan once you retire. The amount of your pension reduction will be based on your age, … The approximate reductions are for calendar year 2024. The amount of the reduction changes annually. Age at …
https://www.osc.ny.gov/retirement/publications/1517/retiring-outstanding-loanContract Advisory No. 22
… meeting the criteria below are subject to archiving and may be closed by BOC: A minimum of one year has passed since the Expire Date of the contract and there has been no activity (SFS amendment transactions or … closing of aged contracts, including making final payments and cancelling purchase orders on a timely basis. References: …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/22-closed-contracts-statewide-financial-systemState Agencies Bulletin No. 1299
… Pursuant to Federal Uniformed Services Employment and Reemployment Rights Act (USERRA), Article 20 of the Retirement and Social Security Law, and sections 242 and 243 of the New York State Military Law, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1299-new-procedure-receive-service-credit-members-new-york-state-and-localCUNY Bulletin No. CU-213
… bargaining units, the value of the Prepaid Legal Benefit and the Earn Codes applied for the 2004 benefit year: Union … Agency Actions Notify affected employees. Payroll Register and Employee Paycheck/Advice The applicable Earn Code and the value will be displayed on the payroll register and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-213-prepaid-legal-service-benefit-cuny-employeesBlind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… School District’s (District) Board of Education (Board) and District officials ensured that the required approvals … project (Project) change orders. Key Findings The Board and District officials did not ensure that all Project change … for $74,002 . The Assistant Superintendent for Finance and Facilities (Assistant Superintendent) was not aware that …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersTown of Chemung – Intermunicipal Consolidation Agreement (2022M-207)
… labor costs associated with the Town of Chemung (Chemung) and Town of Ashland (Ashland) Intermunicipal Consolidation Agreement (Agreement) were monitored and equitable. Key Findings Chemung officials did not … costs. As a result, labor costs were not equitable, and Chemung could have incurred approximately $23,000 in …
https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207Village of Waterford – Board Oversight (2022M-70)
… bank reconciliations were properly prepared, retained and reviewed. Ensure all claims paid in advance were for … controls, including periodically reviewing bank statements and properly prepared bank reconciliations. Ensure the … the Treasurer pays only those claims before Board audit and approval that are allowed to be paid in advance and audit …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70Port Washington Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-33)
… Department (SED) regulations. Only teaching staff and teaching assistants at the middle school were offered the … maintain documentation to support attendance for training and we were unable to determine which staff members … Recommendation Provide mental health training to all staff and ensure it is completed by September 15, as required. Such …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/port-washington-union-free-school-district-mental-health-trainingMalone Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-32)
… component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/malone-central-school-district-mental-health-training-component-new-yorkCohoes City School District – Medicaid Reimbursements (2022M-107)
… totaling $12,603. The District lacked adequate procedures and did not provide supervision to ensure Medicaid claims were submitted and reimbursed. Key Recommendations The Director of Special … every billing cycle to identify issues needing correction and follow up with providers to resolve issues and re-submit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107Town of Berkshire – Justice Court Operations (2016M-425)
… The Town of Berkshire is located in Tioga County and has a population of approximately 1,400. The Town, which … beginning of our scope period through December 31, 2015 and a newly appointed Justice took office January 1, 2016. … Court reported collecting approximately $6,800 in fines and fees from January 2015 through July 2016. Key Findings …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-berkshire-justice-court-operations-2016m-425Shelter Island Union Free School District - Fund Balance (2020M-23)
… from 2015-16 through 2018-19. As a result, $1.7 million in appropriated fund balance was not used to fund operations … employee benefit accrued liability reserve. Create CAPs in response to external audit reports that indicate who will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Three Village Central School District – Financial Operations (2021M-141)
… [ read complete report - pdf ] Audit Objective Determine whether Three … the Treasurer’s duties or provide greater oversight as a compensating control. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141Town of Beekman – Misappropriation of Cash Receipts (2015M-41)
… five-member Town Board, is located in Dutchess County and has a population of approximately 15,000. In February … larceny in the theft of $390,178 from the Town and, on March 5, was charged with grand larceny related to … was not deposited into any of the Town’s bank accounts and cannot be accounted for. The Board did not adequately …
https://www.osc.ny.gov/local-government/audits/town/2015/04/17/town-beekman-misappropriation-cash-receipts-2015m-41Johnstown Public Library – Cash Receipts (2014M-304)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the Library’s cash … points for greater accountability. Establish procedures to ensure that cash and checks are stored in a secure location until deposited and to require that receipts are deposited in the bank in a …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304