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Accounts Payable Advisory No. 5

… services may delay payment crediting. For information on how to process payments to the USPS and related postal …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/5-complex-entity-payments-postage

City of Lackawanna – Police and Fire Department Work Hours (2014M-298)

… of Police Department work schedules and pay rates and Fire Department work hours and time and attendance records … amount specified in the collective bargaining agreement. Fire Department time and attendance records were not always … City of Lackawanna Police and Fire Department Work Hours 2014M298 …

https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298

Schuylerville Central School District – Fund Balance (2016M-113)

… The Schuylerville Central School District is located in eastern Saratoga County. The District, which operates … year the District transferred more than $1.4 million in excess funds from the employee benefit accrued liability … the amount of the District’s unrestricted fund balance is in compliance with the statutory limits and reduce the amount …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113

Hamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)

… 12-month audit period, BOCES held $7.4 million in money market accounts and earned interest totaling $105,000, and …

https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investment

Village of Malverne – Procurement (2017M-16)

… of Trustees. Budgeted appropriations were approximately $16 million for the 2016-17 fiscal year. Key Findings Village …

https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16

Elmsford Union Free School District – IT Asset Management (S9-22-9)

… selected 35 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm … percent of the sampled assets were not properly accounted for. Specifically: Seven IT assets with combined costs of … Key Recommendations Ensure District inventory records are complete and accurate. Perform annual and complete …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9

Town of Yorkshire – Financial Management (2021M-109)

… unrestricted fund balance in the four major operating funds increased by $811,100 (67 percent) in the past four …

https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109

Town of Owasco – Financial Management and Procurement (2021M-70)

… and playground equipment were procured in a manner to ensure the prudent and economical use of public money in … interests of the taxpayers. Key Findings The Board did not effectively manage fund balance and reserve levels, … Always seek competition for professional services or have adequate written agreements for the services provided. …

https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70

Town of Virgil – Justice Court Operations (2015M-77)

… ensure the clerk is pursuing collections of unpaid traffic tickets. The Justice does not ensure the clerk maintains a list of unpaid traffic tickets. The Board’s annual audit of the Justice’s records … bail records. Key Recommendations Ensure unpaid traffic tickets are pursued in a timely manner. Ensure the clerk …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-virgil-justice-court-operations-2015m-77

Alexandria Central School District – Financial Condition Management (2020M-109)

… fund balance for operations. The surplus fund balance in the general fund exceeded the 4 percent statutory limit … policy. Officials did not implement the recommendations in our audit report released in March 2016. This audit contains similar findings and …

https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020m

State Agencies Bulletin No. 2128

… Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2128-new-deduction-code-511-new-york-state-nys-ride-pre-tax-parking

Town of Washington – Information Technology (2013M-164)

… may not understand or be prepared to fulfill their legal obligation to notify affected individuals. Key …

https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164

Town of Vestal – Capital Acquisitions (2013M-78)

… acquisitions, such as pay-as-you-go and use of reserve funds. Ensure that the long-term capital planning is …

https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78

North Syracuse Central School District – Professional Services (2022M-34)

… School District (District) officials sought competition for the procurement of professional services and entered into … we reviewed, they did not always seek competition for professional services in accordance with District policy. … providers without seeking competition. Used a request for proposals (RFP) process to select certain professional …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34

Little Flower Union Free School District – Fixed Assets (2022M-78)

… (District) officials properly recorded and accounted for fixed assets. Key Findings The Board of Education (Board) … did not ensure fixed assets were recorded and accounted for properly. A physical inventory check has not been … 37 assets that cost $25,496 are lost and unaccounted for. These assets include nine desktop and 17 laptop …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78

Town of North Norwich – Budgeting (2015M-54)

… our audit was to determine if Town officials effectively planned, monitored and controlled the Town’s budget for the period January 1, 2013 through December 12, 2014. … the highway fund were not structurally balanced. The Board planned to appropriate fund balance in the highway fund which …

https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-north-norwich-budgeting-2015m-54

State Agencies Bulletin No. 180

… Active employees (incumbents and employees on paid leave of absence) in multi-filled salaried positions when the … include the positions which are overfilled on the last day of the pay period (pay end date) for the specified check date. OSC may withhold salary payments of employees in overfilled positions. Agency Actions Review …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/180-overfilled-salaried-positions

Rockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)

… through October 31, 2016. Background The Rockville Centre Housing Authority is located in the Village of Rockville … The Authority, which was established to provide low-rent housing for qualified individuals, is governed by a … Rockville Centre Housing Authority Claims Auditing and Cash Receipts 2017M57 …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receipts

Village of Suffern – Budget Review (B22-6-2)

… the Village’s general, water, sewer and capital projects funds as of May 31, 2015. New York State Local Finance Law …

https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2

Lake Pleasant Central School District - School District Website (S9-19-36)

… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in … Posting a prepared plan further enhances the transparency of the District’s fiscal decisions. Key Recommendations Post … multiyear financial plan to help residents see the impact of fiscal decisions over time. District officials agreed with …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/lake-pleasant-central-school-district-school-district-website-s9-19-36