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Middletown Enlarged City School District – Financial Condition (2017M-245)

… June 30, 2017. Background The Middletown Enlarged City School District is located in the City of Middletown and … debt or reduce property taxes. … Middletown Enlarged City School District Financial Condition 2017M245 …

https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245

Town of Frankfort - Board Oversight (2018M-58)

… Segregate the Supervisor’s financial duties or establish sufficient compensating controls to provide …

https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58

State Police Bulletin No. SP-128

… . Affected Employees Employees in Bargaining Units 07, 17 and 18 represented by Police Benevolent Association of the New York State Troopers, Inc. and employees in Bargaining Unit 62 represented by New York … also includes an increase in the biweekly cap to $42.50 and the annual cap to $1,105.00. OSC Actions OSC will change …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-128-modification-deduction-code-302-pba-disability-insurance

CUNY Bulletin No. CU-451

… who had a health insurance rate change in paychecks dated July 12, 2012 Effective Date(s) Institution paychecks dated August 9, 2012 Background The City University of New … rate change that went into effect in the paychecks dated July 12, 2012 should not have become effective until …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-451-city-university-new-york-health-insurance-rate-adjustment

Travel Advisory No. 5

… . If the agency does not follow these requirements, the official record must be retained in a central location – e.g., the agency’s Finance Office. … must retain documents to support expense reports in a central location, e.g. agency’s Finance Office. Individual …

https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expense

Town of Warwick - Water and Sewer Fund Financial Condition (2018M-259)

… funds’ financial condition to ensure the sustainability of current and future operations. Key Findings Four of the seven water districts experienced operating deficits … fund advances to finance operations, totaling $236,296 as of 2017. Fairgrounds Sewer District had a 2017 deficit fund …

https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259

Operational 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-reminder

Village of Malverne – Procurement (2017M-16)

… goods or services. Key Recommendations Ensure that all employees comply with the procurement policy requirement … such as a documented emergency situation. Ensure that all employees who are involved in the procurement process …

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

State Agencies Bulletin No. 180

… (incumbents and employees on paid leave of absence) in multi-filled salaried positions when the combined … check date. OSC may withhold salary payments of employees in overfilled positions. Agency Actions Review the report and … to reduce the number of incumbents (paid employees) in the overfilled positions. In the following pay period, …

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

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

… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over information … technology (IT) for the period January 1, 2012, to December 31, 2012. Background The Town of Washington is … has not adopted a breach notification policy. By failing to adopt an information breach notification policy, in the …

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)

… Purpose of Audit The purpose of our audit was to review the Town’s planning and financing process for … relied on annual requests from department heads seeking to fulfill their immediate capital needs and primarily issued debt to finance the capital expenditures they approved. As a …

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. … been procured in the most economical manner and in the best interest of the taxpayers. District officials: Paid $1.2 …

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)

… perform physical inventories. District officials disagreed with certain findings in our report. Appendix B includes our …

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

Accounts 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. … Making Payments to the …

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)

… Fire Department work hours and time and attendance records for the period January 1, 2012 through August 13, 2014. Background The City of Lackawanna is located in Erie County and has a population of approximately 18,000. … The current work schedule for patrol officers results in the officers working eight days less per year than the …

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

Village of Hewlett Neck – Financial Management (2022M-35)

… and reducing the tax levy. Village officials agreed with our recommendations and indicated they have initiated …

https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35

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

… raised in the District’s response letter. … elmsford audit schools statewide IT asset management …

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

Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)

… Purpose of Audit The purpose of our audit was to examine the Village’s processes and procedures over cash … Since 2012, the Village has contracted with a vendor to assist with the processing of parking tickets and to enforce payment of unpaid parking tickets, but $2.2 …

https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408