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Who Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process
… exceptions, the governing board is generally responsible for the audit of claims. The audit of claims is one of the … of goods and services and the authorization of payments for those goods and services. Even though this is a … by law, have chosen to delegate their responsibility for auditing claims and have established the position of …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsibleWassaic Fire District – Purchasing and Claims Processing (2017M-8)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing practices and claims … 17 purchases totaling $41,870. District officials did not have written agreements with four professionals for services … documentation, for appropriate purposes and approved prior to payment. Key Recommendations Seek competition when …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-82019 Annual Audit
… Purpose The objectives of our examination were to determine whether payments were appropriate and: (i) … from its Financial Management Information System to the Statewide Financial System in April 2018 and processed … $3.85 million. Key Recommendations Take necessary steps to ensure the Board and the TPAs accurately process claims …
https://www.osc.ny.gov/state-agencies/audits/2021/05/19/2019-annual-auditIsland Trees Union Free School District - School District Website (S9-19-34)
… results, a comprehensive property tax report card and all external audit results. Annual internal audit. … budget, a comprehensive appended property tax report card in its entirety and all external audits. Should enhance …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/island-trees-union-free-school-district-school-district-website-s9-19-34Beacon City School District - School District Website (S9-19-27)
… Beacon City School District (District) used its resources to maintain a website that provided the public with … parties from readily accessing and reviewing documents to make informed decisions. Officials did not post: The final annual budget. Budget-to-actual results, all original budget detail, audit reports …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/beacon-city-school-district-school-district-website-s9-19-27Town of Canton - Compensation and Benefits (2018M-159)
… Determine whether compensation and benefits were paid in accordance with the collective bargaining agreement (CBA) … 2015 through August 2017 without Board authorization. In August 2017, he reimbursed the Town for these extra … Ensure the required elected officials are paid in accordance with the advertised salary in the public …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159Village of Brushton – Fiscal Oversight (2014M-235)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over financial …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235Town of Goshen – Police Payroll (2014M-244)
… Purpose of Audit The purpose of our audit was to review internal controls over the Town’s police payroll … had time overlaps, a full-time officer did not appear to have worked certain hours claimed on his timesheet and …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-goshen-police-payroll-2014m-244Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… taxes for fire protection. Key Findings The Supervisor does not maintain timely or accurate accounting records for … the cash attributable to each individual fund. The Board does not receive all the financial information it needs to …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Violating the Terms of a DRO – Divorce and Your Benefits
… as beneficiary, the terms of that DRO will supersede any other designation. Problems can occur when a DRO is not … is changed, the retirement benefit will be recalculated. Any overpayments made to the member and ex-spouse (if …
https://www.osc.ny.gov/retirement/members/divorce/violating-terms-droTown of Berkshire – Town Clerk (2014M-230)
… issue duplicate receipts or record the form of payment for any moneys collected. The Clerk did not consistently report …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230East Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… As a result, the roles and responsibilities of each party may not be understood by all parties resulting in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareTuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… approved and supported. We attribute the audit findings to inadequate Board oversight, policies and procedures and … leave accrual payments, including $47,673 in overpayments to the Interim Superintendent. The Interim Superintendent was … Board resolution. As a result, payroll staff were unable to interpret what benefits employees are entitled to receive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… network user accounts that could be used as entry points for individuals to gain unauthorized access to the District’s … found that officials did not: Develop written procedures for granting, changing and disabling user access rights to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationLocal Road Conditions in New York State
… Department of Transportation (DOT) has recently begun to collect data on the conditions of a subset of this group, … State – a percentage that varies quite a bit from place to place, with many rural towns (and one entire county) … below). Unfortunately, because the dataset is limited only to federally fundable local roads, it prevents citizens from …
https://www.osc.ny.gov/local-government/local-road-conditions-new-york-stateIndustrial Development Agencies in New York State
… Since 1969, state law has authorized local governments to establish Industrial Development Agencies (IDAs) to support economic development in New York. An IDA is a type … financial incentives, including property tax exemptions, to private companies to encourage local economic development. …
https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-stateUnified Court System Bulletin No. UCS-328
… income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method. Yonkers Flat Rate Withholding is 1.95975% for Yonkers residents and 0.50% for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-328-april-2022-and-april-2023-state-new-york-unified-court-systemState Agencies Bulletin No. 2067
… income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method. Yonkers Flat Rate Withholding is 1.95975% for Yonkers residents and 0.50% for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2067-april-2020-2021-and-2022-retroactive-increases-location-pay-andOpinion 92-26
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … and only those expenses that are specifically chargeable to individual jurisdictions within the county may be subsequently charged back to those jurisdictions. In general, the amounts charged back …
https://www.osc.ny.gov/legal-opinions/opinion-92-26DiNapoli Releases December State Cash Report
… “However, revenue that is higher than anticipated today does not always mean flush times tomorrow. We will monitor …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-releases-december-state-cash-report