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Circle of Friends – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs submitted by Circle of Friends … of Friends provides preschool special education services to children with disabilities between the ages of three and … expenses must comply with the guidelines specified in the RCM. For the fiscal year ended June 30, 2013, Circle …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/circle-friends-compliance-reimbursable-cost-manualVillage of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… properly segregate the Clerk-Treasurer’s financial duties or provide oversight of her work; did not require the … exceeding appropriations by approximately $55,900, or 50 percent of its budget. This significant variance was … file future reports with OSC in a timely manner. Audit, or provide for an audit, of the Clerk-Treasurer’s records and …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Town of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)
… [ read complete report - pdf ] Audit Objective Determine whether the Board of … The Board and officials did not ensure that CIDA’s annual report was accurate before submitting it to State oversight …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-clarence-industrial-development-agency-projectState Agencies Bulletin No. 2101
… Purpose The purpose of this bulletin is to inform agencies of the 2023 New York State Paid Family … Questions regarding this bulletin may be directed to the Tax and Compliance mailbox. … The purpose of this bulletin is to inform agencies of the 2023 New York State Paid Family …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2101-2023-new-york-state-paid-family-leave-rate-decreaseState Agencies Bulletin No. 2300
… Purpose: The purpose of this bulletin is to notify agencies of the 2025 maximum salary limit for ORP … 6 members of the ORP and VDC are affected. Background: In accordance with Section 415 of the Internal Revenue code, … 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase to $350,000 for the 2025 calendar year. Effective Dates: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2300-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntaryState Comptroller DiNapoli Releases Municipal Audits
… (Tompkins County) While the board evaluated projects prior to their approval, board members should improve the Tompkins … job performance and tax exemptions. Officials did not obtain required documentation to support project owners’ … information is accurate. The board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsTown of Caroline – Renewable Energy (2013M-325)
… Purpose of Audit The purpose of our audit was to examine the Town’s energy usage for Town facilities for … 18, 2013. Background The Town of Caroline is located in Tompkins County. The Town is governed by the Town Board, … remaining 26,382 kWh (48,584 minus 22,202) were sold back to the energy provider, resulting in additional savings of …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325Circleville Fire District – Board Oversight (2013M-343)
… accordance with Board policy. The Board has not adopted an online banking policy and has not entered into an agreement … bank for electronic transfers. The treasurer performed online transactions without Board oversight and bypassed … that the District credit card policy is enforced. Adopt an online banking policy and enter into a written agreement with …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343Village of Pelham – Information Technology (2016M-410)
… Key Findings The Village has not installed an adequate web filtering process and not adopted procedures to … Ensure Village officials install an adequate web filtering process and adopt procedures to monitor IT …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410Tuition Assistance Program – College of Westchester
… full-time students is $8,900 per semester and the school’s student enrollment as of the fall 2015 semester was about … Schools receiving State financial aid awards certify student eligibility. For the three academic years ended June …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/tuition-assistance-program-college-westchesterComptroller DiNapoli Releases Municipal Audits
… Fire District and the Claryville Volunteer Fire Company . “In today’s fiscal climate, budget transparency and … hours were overstated and 17.25 hours were understated. In addition, library officials did not use competitive … bank statements, cancelled check images or invoices. In addition, the board does not require the treasurer to …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 2190
… of Financial Services announced the 2024 premium rate and the maximum weekly employee contribution for coverage … paychecks beginning January 3, 2024 (Administration cycle) and January 11, 2024 (Institution cycle). Eligibility … regarding this bulletin may be directed to the Tax and Compliance mailbox. … The purpose of this bulletin is to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2190-2024-nys-paid-family-leave-rate-decreaseState Agencies Bulletin No. 2187
… Purpose: The purpose of this bulletin is to notify agencies of the 2024 maximum salary limit for ORP … 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase to $345,000 for the 2024 calendar year for ORP and VDC Tier 1 … January 11, 2024. OSC Actions: OSC will update PayServ to reflect the Maximum Salary Limit for calendar year 2024. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2187-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntaryState Agencies Bulletin No. 2087
… The purpose of this bulletin is to notify agencies of the 2023 maximum salary limit for ORP and VDC plan members. Affected Employees … 404(I), 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase to $330,000 for the 2023 calendar year for ORP and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2087-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntaryVillage of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)
… office financial operations. Key Findings The Board did not provide adequate oversight of the Treasurer’s financial … with water and sewer Village laws and codes resulting in $29,300 in penalties not being assessed. Implement sufficient compensating controls to minimize the risks associated with the lack of segregation …
https://www.osc.ny.gov/local-government/audits/village/2021/07/23/village-montgomery-board-oversight-treasurers-office-2021m-50Tuition Assistance Program – Metropolitan Learning Institute
… in Rego Park with additional instruction sites in Jackson Heights, Brooklyn and Jersey City. (Only students enrolled at …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/tuition-assistance-program-metropolitan-learning-instituteSchool District Bus Safety (2018-MS-4)
… providing adequate oversight over transportation functions to ensure the safe transportation of students. Key Findings …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4Fishers Island Ferry District – Financial Operations (2016M-156)
… Purpose of Audit The purpose of our audit was to assess selected financial operations for the period … Ferry District is a component unit of the Town of Southold in Suffolk County. The District was created in 1947 by an act … $4.5 million. Key Findings Time and attendance records are not submitted by all employees, and neither employees nor …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156Town of Allen – Town Clerk Collections (2024M-120)
… and reported collections. Key Findings The Clerk did not always record fees accurately or deposit them in a timely manner, but fees were properly deposited intact … remitted in a timely manner and reported accurately to the Town Supervisor (Supervisor).The Clerk accurately …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Village of Rhinebeck – Water Fees (2013M-311)
… Purpose of Audit The purpose of our audit was to examine internal controls over water fees for the period … 14, 2013. Background The Village of Rhinebeck is located in Dutchess County. The Board of Trustees comprises four … were inadequately segregated, unpaid water bills were not accurately re-levied, water bills were not prepared in …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311