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Richfield Springs Central School District – Financial Condition (2014M-83)
… and four towns in Otsego County. The District, which is governed by an elected five-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/richfield-springs-central-school-district-financial-condition-2014m-83Chenango Valley Central School District – Budget Review (B4-15-8)
… the significant revenue and expenditure projections in the District’s tentative budgets for the 2015-16 fiscal … The Chenango Valley Central School District, located in Broome County, issued debt totaling $3.5 million to liquidate the accumulated deficit in the District’s general fund and food service fund as of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/chenango-valley-central-school-district-budget-review-b4-15-8Oceanside Union Free School District – Monitoring Internet Use (2022M-195)
… websites, such as shopping, entertainment, personal email, online gaming and social networking, in violation of the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195Town of Genesee – Disbursements (2016M-433)
… The Town of Genesee is located in Allegany County and has a population of approximately 1,700. The Town is … duties of disbursing funds through wire transfers and electronic payments. The Board did not conduct an annual … Neither the Supervisor nor the accountant prepared and provided the Board with monthly bank reconciliations. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433Town of Oxford – Financial Management (2016M-420)
… Purpose of Audit The purpose of our audit was to examine the Town's financial operations for the period … The Board adopted budgets that relied on fund balance to fund recurring expenditures. The Supervisor did not provide the Board with sufficient information to monitor fund balance. The Supervisor did not file the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-oxford-financial-management-2016m-420Town of Maine – Justice Court Operations (2016M-358)
… 1, 2015 through August 5, 2016. Background The Town of Maine is located in Broome County and maintains a Justice … an annual audit of the Justice’s records. … Town of Maine Justice Court Operations 2016M358 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358Contract Advisory No. 32
… – revised to reflect current contract approval thresholds in accordance with State Finance Law § 112. Section 5 – … discrimination based on citizenship and immigration status in accordance with Article 15 of Executive Law. Section 20 – …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/32-updates-appendixKortright Rural Fire District – Financial Activities (2022M-51)
… adequate controls over financial activities to safeguard assets. Key Findings The Board did not establish adequate controls over financial activities to safeguard assets. The Board did not: Adequately segregate the … adequate controls over financial activities to safeguard assets …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51State Agencies Bulletin No. 1979
… Members of ORP Tiers 1 through 5 are affected. Background In accordance with Section 415 of the Internal Revenue code, … plans, the annual compensation limit under Section 401(a)(17), 404(I), 408(k)(3)(C), and 408(k)(6)(D)(ii) will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1979-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5Argyle Central School District – Medicaid Reimbursements (2020M-171)
… services provided. The District lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed. … reimbursement. Key Recommendations Establish procedures to ensure all documentation requirements are met to submit Medicaid claims for reimbursement for all eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/argyle-central-school-district-medicaid-reimbursements-2020m-171Shelter Rock Public Library District – Bank Reconciliations (2015M-249)
… was to examine whether Library officials ensured that bank reconciliations were accurately performed and reviewed … duties related to the preparation and review of review bank reconciliations. Key Recommendation Ensure that bank …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249City of Norwich – Information Technology (2012M-254)
… purpose of our audit was to determine if computerized data and assets were properly safeguarded for the period January … 5, 2012. Background The City of Norwich is located in Chenango County and has 7,190 residents. The City is … million. Key Findings The City’s servers are not placed in secure locations. System users were granted administrative …
https://www.osc.ny.gov/local-government/audits/city/2013/02/22/city-norwich-information-technology-2012m-254Village of Monticello – Financial Condition (2020M-107)
… Monitor the Village’s constitutional tax limit to ensure real property tax levies do not exceed it. Develop and adopt …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-financial-condition-2020m-107Town of Owego – Financial Management (2015M-179)
… Purpose of Audit The purpose of our audit was to assess the town’s financial … Board. Budgeted appropriations for the major operating funds for 2015 total approximately $11.8 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179Town of East Hampton – Budget Review (B7-13-17)
… 2014 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, issued debt totaling … There are no recommendations for this report. … Town of East Hampton Budget Review B71317 …
https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17Selkirk Fire District – Procurement of Professional Services (2021M-55)
… not provide documentation that they used other methods to assess the accountability, reliability, responsibility, … and have initiated or indicated they planned to initiate corrective action. … Determine whether Selkirk …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/09/selkirk-fire-district-procurement-professional-services-2021m-55Incorporated Village of Garden City – Check Signing (2021M-39)
… policy. Key Findings The Village’s check signing process does not comply with Village policy and the Village Treasurer … at all times and supervise the check-signing process when others use it. In her absence, have authorized alternate …
https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39St. Regis Falls Central School District – Medicaid Reimbursements (2021M-106)
… complete report - pdf ] Audit Objective Determine whether the St. Regis Falls Central School District (District) … would have realized revenues totaling $11,530, 50 percent of the reimbursement. Key Recommendations Establish … for all eligible services provided. Review all unclaimed services and submit any eligible claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/17/st-regis-falls-central-school-district-medicaid-reimbursements-2021m-106Indian Lake Central School District – Medicaid Reimbursements (2021M-150)
… provided. Review all unclaimed services identified in this report and submit any eligible claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/indian-lake-central-school-district-medicaid-reimbursements-2021m-150State Police Bulletin No. SP-221
… Purpose The purpose of this bulletin is to notify agencies of a modification to Deduction Code 302. Affected Employees Employees in … routine for Deduction Code 302 will change from .685 to .658 percent of the enrollee’s gross earnings. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-221-modification-deduction-code-302-pba-disability-insurance