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Village of Malverne – Procurement (2017M-16)

… our audit was to examine the Village’s procurement process for the period June 1, 2015 through August 31, 2016. … Budgeted appropriations were approximately $16 million for the 2016-17 fiscal year. Key Findings Village officials … did not enforce the procurement policy requirement for documented verbal or written quotes before purchasing …

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

Village of Alden – Ambulance Service Billing and Collection (2016M-321)

… which has a population of approximately 2,600, is governed by an elected five-member Board of Trustees. The annual …

https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321

Village of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)

Village of Holley Financial Condition of the Water and Sewer Funds 2014M334

https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334

Village of Clinton – Financial Management (2014M-316)

… financial operations and the Clerk-Treasurer’s office for the period June 1, 2012 through January 31, 2014. … five-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year were approximately $2.5 million. … Key Recommendations Maintain separate accounting records for each fund, ensure that all financial transactions are …

https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316

Plattsburgh Housing Authority – Tenant Rents (2015M-260)

… to review the Authority’s internal controls over tenant rents for the period July 1, 2014 through July 31, 2015. … and procedures over the billing and collection of tenant rents. Billing and collection duties were not properly … controls over the billing and collection of tenant rents. Segregate duties over the billing and collection of …

https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260

IX.7.K Record Retention – IX. Federal Grants

State agency retention and access to records must be in full compliance with all applicable federal laws rules and regulations e

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7k-record-retention

Town of Southold – Financial Operations (2014M-299)

… segregate duties. Ensure that Town officials comply with New York State General Municipal Law and the Town’s policy …

https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299

Town of South Bristol – Financial Management (2015M-140)

… 20, 2015. Background The Town of South Bristol is located in Ontario County and has a population of approximately … officials and employees who received or disbursed money in 2014. Key Recommendations Implement fiscal policies to …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140

Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process

… It is important for the claims audit function to be viewed as more than just … The following are examples of areas to consider: Increases in utility usage (consumption) and telephone and cell phone expenditures. Increases in expenditures for consumable inventory items such …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviews

Brighton Memorial Library – Board Oversight (2015M-116)

… to evaluate the Board’s oversight of Library operations for the period January 1, 2014 through February 28, 2015. … appointed by the Town Board. Budgeted appropriations for 2015 total approximately $2.15 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116

Town of Petersburgh – Internal Controls Over Selected Financial Operations and the Justice Court (2015M-169)

… accountabilities are being performed on the Justices’ records. …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/24/town-petersburgh-internal-controls-over-selected-financial-operations-and

State Agencies Bulletin No. 180

… about a new Reveal report and to provide instructions for agencies Affected Employees Active employees (incumbents … exceeds 100%. Effective Date Immediately OSC Actions For each pay period, OSC will produce a Reveal report, Overfilled Salaried Positions for Pay Basis Codes 21P, ANN, BIW, CAL, CYF, CYP, LEG …

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)

… Purpose of Audit The purpose of our audit was to examine the Authority’s claims auditing and cash receipts … in Nassau County. The Authority, which was established to provide low-rent housing for qualified individuals, is …

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

Loan Payroll Deductions – Enhanced Reporting

… one loan, a single loan deduction amount will be provided for the total of all loans. Please use the new amount … the Loan/SCP Deduction page and view loan deductions for your employees: Sign in to Retirement Online . From your …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/loan-payroll-deductions

Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)

… Purpose of Audit The purpose of our audit was to determine if officials have … adequate procedures to monitor buyers’ compliance with the redevelopment plan requirements for enforcement mortgages for the period January 1, 2015 through September 30, 2016. …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgages

Town of Darien – State Contract Loader Purchases (2013M-88)

… State contract price lists, apply the appropriate contract discounts, or compare the resultant prices with the invoice … State contract list prices, as adjusted for State contract discounts. Recover any overpayments Town made to the State …

https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88

Mid-Hudson Library System – Procurement (2016M-261)

… procedure to verify State contract pricing when purchases are made using State contract on behalf of member public …

https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261

Town of Putnam Valley – Purchasing (2013M-193)

… 6, 2013. Background The Town of Putnam Valley is located in Putnam County and has a population of approximately 11,000 residents. The Town … paid more than $20,000 each and approximately $1.4 million in total. We also reviewed supporting documents to verify …

https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-putnam-valley-purchasing-2013m-193