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Mandatory Contributions – Enhanced Reporting
… 15; PFRS Tier 5 members covered under RSSL Article 22; ERS Tier 6 members covered under RSSL Article 15, as modified … . You should maintain a record of a member’s contribution rates with your payroll records until the member retires. … There are some exceptions to mandatory contributions. ERS members in Tiers 3 and 4 have reached their cessation …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributionsAmityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… officials properly collected, receipted, deposited and disbursed extra-classroom activity (ECA) funds. Key … officials did not properly collect, receipt, deposit and disburse ECA funds. Because officials did not issue … whether collections were properly collected, receipted and deposited in full. Only five deposits totaling $4,038, of …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021mEdwards-Knox Central School District – Medicaid Reimbursements (2021M-92)
… students we identified who were likely Medicaid-eligible and received speech, occupational or physical therapy … analysis. Establish written Medicaid claim procedures and ensure all Medicaid claim documentation requirements are … met. District officials agreed with our recommendations and indicated they have initiated or planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/edwards-knox-central-school-district-medicaid-reimbursements-2021m-92III.1 Statewide Financial System (SFS) Overview – III. Statewide Financial System (SFS)
… In 2009, New York State (NYS) established the Statewide … (OSC), the Treasury Division of the Department of Tax and Finance (DTF/Treasury), the Division of Budget (DOB), and … single instance of Oracle PeopleSoft Financials software, in April 2012. Some benefits of SFS were: The creation of a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii1-statewide-financial-system-sfs-overviewBethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… (ECA) funds were properly collected, recorded, deposited and disbursed. Key Findings Student treasurers and advisors failed to maintain pre-numbered tickets and receipts, statement of profit and loss forms, and annual … ECA funds were properly collected recorded deposited and disbursed …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mTown of Bennington - Financial Management (2019M-249)
… guide the budget development process or establish reserve funds to help finance future capital needs. Key …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249Poland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… complete report - pdf] Audit Objective Determine whether Company officials ensured that financial activities were … was safeguarded. Key Findings The Board did not ensure Company claims were audited on a monthly basis as required by … deemed interests in contracts totaling $91,106 with the Company. Company officials did not ensure collections …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mQuaker Street Fire District – Board Oversight (2021M-96)
… procurement policy, claims were adequately reviewed, and financial reports (AUDs) were filed timely. Key Findings … all disbursements complied with the procurement policy and claims were for a proper District purpose or adequately … ensure the Annual Update Documents (AUDs) were completed and submitted timely. Key Recommendations Ensure competitive …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96Town of Milo – Financial Condition (2020M-172)
… and capital plans. Town officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172Town of Alexandria - Redwood Water and Sewer District Charges (2019M-90)
… Audit Objective Determine whether the Town billed charges in the Redwood Water and Sewer Districts in accordance with Town ordinances. Key Findings Town officials did not bill water and sewer charges in accordance with Town ordinances. We found: The water … Determine whether the Town billed charges in the Redwood Water and Sewer Districts in accordance with …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)
… adequate policies and guidelines for project approval. In addition, payments in lieu of taxes (PILOTs) for four projects and 26 revolving …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approvalTown of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… The purpose of our audit was to review the establishment and use of the Town’s reserve funds and to examine internal controls over the Town’s Justice … The Town of Indian Lake is located in Hamilton County and has a population of approximately 1,350. The Town, which …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330Town of Corning – Financial Condition (2020M-13)
… manage the Town’s financial condition, which resulted in the townwide (TW) general fund having unassigned fund … revise its fund balance policy. Reduce unassigned balance in the TW general fund and use excess funds in a manner that benefits taxpayers. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13Putnam Central School District – Fund Balance Management (2020M-27)
… general fund balance. Key Findings District officials need to improve budgeting practices to more effectively manage fund balance. Specifically, the … surplus fund balance exceeded the statutory limit by 32.7 to 42.8 percentage points at the end of the last three fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Village of Hilton - Financial Management (2020M-31)
… Adopted budgets with unrealistic estimates, which resulted in operating surpluses and unused appropriated fund balances in the general, water and sewer funds. Maintained unreasonable levels of fund balance in the general, water and sewer funds that ranged between 29 …
https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31Village of Port Chester - Dual Employment (2018M-91)
… Findings Village officials did not establish adequate time and attendance (T&A) controls; therefore, we could not … for. Village officials did not ensure that employees’ days and hours worked were adequately documented, certified by the … action. Appendix B contains our comments on issues raised in the Village’s response. …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91Village of Red Hook – Information Technology (2020M-89)
… - pdf ] Audit Objective Determine whether Village of Red Hook (Village) officials ensured information technology … Determine whether Village of Red Hook Village officials ensured information technology IT …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-red-hook-information-technology-2020m-89Village of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)
… annual financial reports were not completed or filed with the State Comptroller’s Office (OSC) for any of the last … Recommendations File the required annual financial report with OSC within 60 days after the close of the fiscal year. … and reports on an annual basis. Village officials agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-remsen-clerk-treasurers-records-and-reports-2020m-119Shoreham-Wading River Central School District – Financial Management (2017M-75)
… Shoreham-Wading River Central School District is located in the Towns of Brookhaven and Riverhead, Suffolk County. The District, which is … Board has not adopted budgets with reasonable expenditure and fund balance appropriations. The Board appropriated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017mPutnam/Northern Westchester Board of Cooperative Educational Services – Information Technology and Claims Auditing (2016M-205)
… Purpose of Audit The purpose of our audit was to examine the controls over IT and the claims auditing process for the period July 1, 2014 …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/putnamnorthern-westchester-board-cooperative-educational-services-information