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IX.7.F M-Year Legislation – IX. Federal Grants

… awarding agency and the award is considered expired. In some instances, the life of a federal award may be more or …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislation

Village of Watkins Glen – Justice Court Operations (2021M-146)

… accurate manner. Key Findings The Justices did not ensure all fines and fees were properly collected, recorded, … Recommendations Ensure that monthly accountabilities of all Court accounting records are completed. Review the …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/29/village-watkins-glen-justice-court-operations-2021m-146

Transportation – 2021 Financial Condition Report

… State is responsible for maintaining more than 42,700 lane miles of highway. Compared to the prior year, the number of highway lane miles rated poor to fair decreased by 1.7 percent in 2020. In 2020, 54.8 percent of the State’s highway lane miles were rated good to excellent, a 1.0 percentage point …

https://www.osc.ny.gov/reports/finance/2021-fcr/transportation

Village of Rhinebeck – Water Fees (2013M-311)

… our audit was to examine internal controls over water fees for the period June 1, 2012 through June 14, 2013. Background … Village’s budgeted water fund expenditures were $862,000 for the fiscal year ending May 31, 2013. Key Findings The …

https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311

Suffolk County Probation Department – Restitution Payments (S9-20-9)

… enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim … properly enforce restitution orders, notify the court when a probationer violated the court order or disburse all victim … Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/suffolk-county-probation-department-restitution-payments-s9-20-9

Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)

… of our audit was to evaluate internal controls related to online banking and information technology for the period July … Education, operates two schools with approximately 1.040 students. Budgeted appropriations for the 2014-15 fiscal year … $21.3 million. Key Findings The District unnecessarily has online banking access for all if its bank accounts. District …

https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-information

College of Staten Island - Examination of Fast Track MK LLC

… if the College conducted an appropriate procurement for the goods provided by Fast Track and submitted an appropriate claim for payment to our Office for those goods. Background The …

https://www.osc.ny.gov/state-agencies/audits/2016/02/05/college-staten-island-examination-fast-track-mk-llc

SUNY Bulletin No. SU-356

… Purpose: The purpose of this bulletin is to notify agencies of a business process change in the … 403(b) Savings Plan are affected. Background: In an effort to streamline the process of starting, stopping, and changing … process with SUNY’s Multi-Vendor Coordinator (MVC) to submit all starts, stops, and contribution changes via …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-356-process-change-sunys-voluntary-403b-savings-plan

Glen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)

Glen Cove City School District Portable Electronic Devices and Conflict of Interest 2016M285

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflict

North Merrick Union Free School District – Treasurer’s Duties (2013M-366)

… The North Merrick Union Free School District is located in the Town of Hempstead, Nassau County. The District is … The District Clerk was inappropriately authorized to sign checks in the Treasurer’s absence and, in fact, signed … Treasurer. The District authorized the District Clerk to sign checks in the Treasurer’s absence. However, Education …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366

Town of Crawford – Town Clerk (2021M-82)

… Audit Objective Determine whether collections in the Town of Crawford (Town) Town Clerk’s (Clerk’s) office were … parties in a timely and accurate manner . As a result of our audit and investigation, the former Clerk pleaded … August 2020, the former Clerk was sentenced to five years of probation and 1,000 hours of community service . The …

https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82

Transportation – 2022 Financial Condition Report

… Improve Slightly for the Second Year in a Row The State is responsible for maintaining more than 42,700 lane … by 4.7 percent in 2021. In 2021, 56.8 percent of the State’s highway lane miles were rated good to excellent, a 2 …

https://www.osc.ny.gov/reports/finance/2022-fcr/transportation

Chautauqua County – Court and Trust Funds (2020-C&T-1)

… controls to safeguard and account for court and trust funds for the period January 1, 2017 through February 11, … up-to-date and complete records for court and trust funds and abandoned property. Pursuant to New York State … and properly reported the condition of court and trust funds to the State Comptroller as prescribed by statute. We …

https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1

State Agencies Bulletin No. 300

… of the forms may be obtained from IRS. Social Security- Medicare Deductions The 2002 Social Security tax will be … Social Security tax deduction of $5,263.80. The 1.45% Medicare tax will apply to all taxable wages, as there is no …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/300-changes-federal-income-tax-withholding-tables-earned-income-tax-credits

Village of Penn Yan – Procurement (2024M-152)

… – pdf] Audit Objective Determine whether Village of Penn Yan (Village) officials ensured Water Treatment Plant … in accordance with Village policy and in the best interest of ratepayers. Key Findings Village officials did not … or made purchases that were not in the best interest of ratepayers. For example, of the 195 WTP purchases totaling …

https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152

Town of Summit – Town Clerk (2024M-51)

… Town of Summit (Town) Clerk properly recorded, deposited and remitted clerk fees in timely manner. Key Findings … a timely manner $6,000 to the Town Supervisor (Supervisor) and certain NYS agencies in accordance with Town Law Section … serve to document the status of money held by the clerk and enable the clerk to verify the accuracy of financial …

https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51

Fairview Fire District – Payroll and Leave Accruals (2024M-96)

… – pdf] Audit Objective Determine whether Fairview Fire District (District) officials ensured employees’ payroll payments and … response letter. … Determine whether Fairview Fire District District officials ensured employees payroll …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96

Town of Elbridge – Payroll and Leave Accruals (2024M-141)

… accurately paid employees and properly maintained employee leave accruals. Key Findings Town officials did not ensure … payments were accurate, supported and authorized and that leave accrual records were maintained accurately. We … regarding the numbers of hours that employees worked, the leave time that they used, or their leave accrual balances. …

https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141