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Town of Frankfort - Board Oversight (2018M-58)
… totaling $36,380 that did not contain adequate support. In addition, one employee was overpaid $1,100 and detailed … time records were not maintained to support $1,922 in hourly wages paid to another employee. The Board did not … benefits averaging $183,000 annually for elected officials in 2016 and 2017. Key Recommendations Segregate the …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58State Police Bulletin No. SP-128
… Employees in Bargaining Units 07, 17 and 18 represented by Police Benevolent Association of the New York State … Inc. and employees in Bargaining Unit 62 represented by New York State Police Investigators Association Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-128-modification-deduction-code-302-pba-disability-insuranceCUNY Bulletin No. CU-451
… chart identifies the health Insurance deduction codes and the amounts of the adjustments to be calculated. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-451-city-university-new-york-health-insurance-rate-adjustmentCity of Newburgh – Budget Review (B17-6-18)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and … City of Newburgh Budget Review B17618 …
https://www.osc.ny.gov/local-government/audits/city/2017/11/14/city-newburgh-budget-review-b17-6-18Town of Deerpark – Budget Review (B17-6-17)
… the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2017/11/10/town-deerpark-budget-review-b17-6-17Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… schools with approximately 7,100 students, is governed by an elected five-member Board of Education. General fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-fundsVillage of Franklin – Fund Balance Management (2018M-13)
Village of Franklin Fund Balance Management 2018M13
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13Travel Advisory No. 5
… of Travel and Expense transactions for supervisory review/approval and for OSC audit. The scanned images may also be … . If the agency does not follow these requirements, the official record must be retained in a central location – … not permitted to allow individual travelers to retain the official records. Bulkload agencies must retain documents to …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseCity of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… future collective bargaining agreements regarding the work hour and work schedule requirements of all police officers. …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298Accounts Payable Advisory No. 5
… when processing payments to vendors. Improper preparation of vouchers payable for USPS and related postal services may … with the meter, followed by a space, and then the date of the payment in the format MM/DD/YYYY (e.g., 12345678 … invoice number in the SFS, which helps avoid the rejection of a perceived duplicate payment. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/5-complex-entity-payments-postageManhasset Union Free School District – Separation Payments (2016M-150)
… through February 29, 2016. Background The Manhasset Union Free School District is located in the Town of North … Manhasset Union Free School District Separation Payments 2016M150 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150Creditable Service – State Police Plan
… as an officer of the New York State Division of State Police is creditable. You may also receive credit for service as a: Police officer in the New York State Department of Environmental Conservation; Police officer or …
https://www.osc.ny.gov/retirement/publications/1518/creditable-serviceOperational Advisory No. 3
… reviewers and approvers are reminded that if any chart of account string value is changed in the review process, the … budget status prior to submittal to OSC. Changing chart of account values on vouchers will require waiting until the next scheduled execution of budget checking to ensure the changed values are valid. …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/3-budget-check-reminderPleasantville Union Free School District – Financial Condition (2015M-311)
… Background The Pleasantville Union Free School District is located in the Village of Pleasantville in Westchester … District has not established a reserve fund policy stating how much would be set aside in each reserve, how each reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311Pembroke Central School District – Financial Management (2016M-31)
… Background The Pembroke Central School District is located in the Towns of Pembroke, Darien, Batavia and Alexander in Genesee County. The District, which operates three schools … The District consistently overestimated appropriations in the adopted budgets and did not use all of the annually …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Schuylerville Central School District – Fund Balance (2016M-113)
… the District transferred more than $1.4 million in excess funds from the employee benefit accrued liability reserve … the District’s reserves or the future use of the reserve funds. Key Recommendations Ensure that the amount of the … Develop a plan for the future funding and use of reserve funds and ensure amounts reserved are reasonable. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113Town of Washington – Information Technology (2013M-164)
… plan in place there is an increased risk that Town data, hardware and software systems may be lost or damaged by … access and use, or disaster. The Board has not adopted a breach notification policy. By failing to adopt an information breach notification policy, in the event that private …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164Town 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-78North Syracuse Central School District – Professional Services (2022M-34)
… service providers without seeking competition. Used a request for proposals (RFP) process to select certain …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34Little Flower Union Free School District – Fixed Assets (2022M-78)
… and accounted for fixed assets. Key Findings The Board of Education (Board) and District officials did not ensure … June 26, 2018. Poor fixed asset controls and the lack of regular inventory checks contributed to: 231 assets that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78