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State Agencies Bulletin No. 2085
… Chapter 54 of the Laws of 2016 increased the New York State minimum wage for employees in non-governmental … The Director of the Budget establishes the pay rate for State seasonal and other non-statutory positions paid using … Criteria: Employees with a Pay Rate Code of HRY on or after the appropriate effective date and an hourly rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2085-december-2022-increase-minimum-wageSouth Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… Board ensured that leave records were properly maintained and leave benefits were authorized. Key Findings As of … by the Board. Key Recommendations Use surplus funds as a financing source for funding one-time expenditures, funding … by an employee handbook, Board resolution, individual contract or collective bargaining agreement (CBA). Except as …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsNorth Warren Central School District – Financial Condition Management (2017M-197)
… overestimated appropriations by approximately $2.9 million or 6 percent from 2013-14 through 2016-17. Unrestricted fund balance increased to almost $2.26 million or 17 percent of the ensuing year’s budgeted appropriations, … Adopt realistic annual budgets based on historical or other known trends and use appropriated fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mConcord Industrial Development Agency – Agency Management (2015M-61)
… action to initiate new projects and encourage the creation or expansion of new business, significantly affecting CIDA’s … the Board has not actively pursued new sources of revenue or taken sufficient action to reduce expenditures. Key … and consider dissolving and merging into Erie County IDA or partnering with a local IDA. If the Board determines that …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/08/07/concord-industrial-development-agency-agency-managementCayuga County - Procurement and Claims Audit (2018M-274)
… payments totaling $77,615 from the bank account. The Clerk of the Legislature did not: Audit 26 claims totaling $76,804 … amount to be expended for the same or similar type of goods or services when determining whether competitive …
https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274Accounts Payable Advisory No. 64
… to Financial Operations (GFO), Chapter XII.9.C –Reissuing or Cancelling a Vendor, Employee Expense, or SSI/SSP Check Guidance: A vendor may request New York … Financial Operations, Chapter XII, Section 9.C –Reissuing or Cancelling a Vendor, Employee Expense, or SSI/SSP Check . …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/64-forgery-checksHolland Patent Central School District – Fuel Inventory (2023M-141)
… District (District) officials safeguarded and accounted for fuel inventory. Key Findings District officials did not … manage and monitor fuel access and usage or account for fuel inventory. As a result, seven enabled fuel user … usage reports to monitor user access and vehicle fuel use for reasonableness. Maintain perpetual fuel inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
… officials secured user account access to the network and managed user accounts and permissions in financial and student information applications. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-andPleasantville Union Free School District – Claims Auditing (2022M-136)
… auditor was properly trained or had necessary access to District records for the claims auditor to effectively perform the Board’s claims audit responsibilities.As a result, claims were not always adequately supported or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136Town of Stony Creek – Supervisor's Records and Reports (2022M-32)
… records were maintained. Provide bank statements or canceled checks to the Board and ensure cash accounts were … reconciled monthly. Provide adequate monthly reports or ensure the annual update document (AUD) was accurate. … Ensure bank reconciliations are independently prepared or reviewed. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/07/01/town-stony-creek-supervisors-records-and-reports-2022m-32Phoenix Central School District – IT Asset Management (S9-22-20)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 5 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20Town of Centerville – Town Clerk/Tax Collector (2021M-75)
… collections, she did not always record dates of receipts or deposit or remit payments timely. The Clerk did not: Properly record … tax collections to the Town Supervisor (Supervisor) or the County Treasurer (Treasurer) in a timely manner. Key …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75Edwards-Knox Central School District – Medicaid Reimbursements (2021M-92)
… likely Medicaid-eligible and received speech, occupational or physical therapy services during 2019-20. Had these … cost-effective. Did not establish Medicaid claim policies or procedures or ensure that sufficient documentation was maintained for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/edwards-knox-central-school-district-medicaid-reimbursements-2021m-92Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… errors or irregularities could occur and not be detected in a timely manner. Key Recommendation Adequately segregate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andTown of Caneadea – Fund Balance Management (2020M-145)
… The Board: Appropriated fund balance the Town did not have, which resulted in deficit, or negative fund balances, … Plan or Capital Plans. As a result, the Board’s ability to know what effect financial decisions would have on future fund balance levels was diminished. Key …
https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
… did not establish any supplemental financial policies or procedures. The Treasurer did not maintain adequate … $16,023 were either supported by only a deposit receipt or had no supporting documentation. Key Recommendations Amend the bylaws or adopt separate written financial policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesTown of Pulteney – Information Technology (2021M-28)
… Enter into an SLA with the IT service providers for all services to be provided. Town officials agreed with …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28Wells Central School District – Financial Condition Management (2017M-70)
… which has approximately 150 students, is governed by a Board of Education. Budgeted appropriations for the 2016-17 … were unrealistic and included appropriated fund balance not used as planned to fund operations. The budgets … fund balance to fund operations. Use surplus funds as a financing source to fund one-time expenditures and needed …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/wells-central-school-district-financial-condition-management-2017m-70Springville-Griffith Institute Central School District – Financial Management (2015M-221)
… and Sardinia in Erie County and the Towns of Ashford, East Otto and Yorkshire in Cattaraugus County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financialTown of Franklin – Financial Condition (2018M-8)
… Highway fund balance decreased by 59 percent to $87,500, or 13 percent of expenditures. The Town Supervisor did not provide the Board with complete financial reports or file annual financial reports (AUDs) with the Town Clerk or OSC. The Board did not audit the records or reports of the …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8