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CUNY Bulletin No. CU-451

… Purpose To notify CUNY agencies of a health insurance rate adjustment … deduction codes and the amounts of the adjustments to be calculated. Employees who had a health insurance …

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

City of Newburgh – Budget Review (B17-6-18)

… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … City of Newburgh, located in Orange County, is authorized to issue debt not to exceed $15 million to liquidate the accumulated deficit in …

https://www.osc.ny.gov/local-government/audits/city/2017/11/14/city-newburgh-budget-review-b17-6-18

Village of Franklin – Fund Balance Management (2018M-13)

… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed the … balance policy that establishes the level of fund balance to be maintained. Adopt budgets that include realistic … the Clerk-Treasurer provides adequate financial reports to the Board. … Village of Franklin Fund Balance Management …

https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13

Travel Advisory No. 5

… supervisory review/approval and for OSC audit. The scanned images may also be used as the sole documents of …

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

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

… a population of approximately 18,000. The City is governed by an elected Mayor and an elected five-member City Council. …

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

Accounts Payable Advisory No. 5

… digit account number associated with the meter, followed by a space, and then the date of the payment in the format …

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

Manhasset Union Free School District – Separation Payments (2016M-150)

… schools with approximately 3,340 students, is governed by an elected five-member Board of Education. Budgeted … overpaid seven employees for retirement incentives by total of $35,000 and underpaid four employees for unused vacation time by a total of $1,359. Key Recommendations Adopt written …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150

Creditable Service – State Police Plan

… 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 member of a police force or department of a State park authority or … completed a course of law enforcement training within two years of the date of your appointment; Member of the New …

https://www.osc.ny.gov/retirement/publications/1518/creditable-service

Operational Advisory No. 3

Budget Check Reminder

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/3-budget-check-reminder

Pleasantville Union Free School District – Financial Condition (2015M-311)

… for the 2015-16 fiscal year total approximately $49 million. Key Findings The Board adopted budgets from …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311

Pembroke Central School District – Financial Management (2016M-31)

… through December 4, 2015. Background The Pembroke Central School District is located in the Towns of Pembroke, Darien, … will be used to finance related costs. … Pembroke Central School District Financial Management 2016M31 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31

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

… November 30, 2015. Background The Schuylerville Central School District is located in eastern Saratoga County. The … amounts reserved are reasonable. … Schuylerville Central School District Fund Balance 2016M113 …

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

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

… Town’s internal controls over information technology (IT) for the period January 1, 2012, to December 31, 2012. … The Town of Washington is located in Dutchess County and has a population of approximately 4,800. The Town Board … Town Supervisor and four Board members. The 2013 budget for the general fund was approximately $1.17 million. 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)

… January 15, 2013. Background The Town of Vestal is located in Broome County and has a population of 28,000 residents. … multiyear capital plan or a long-term financing plan in place. Town officials relied on annual requests from … Town’s outstanding debt more than doubled, from $9 million in 2002 to over $18 million in 2012. Key Recommendations …

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

Little 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

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

… balance. The Board: Adopted budgets that were not based on historical revenue and expenditure trends. Revenues were … a four-year total of $505,187 more than necessary in taxes. Maintained an excessive level of surplus fund balance … The Board should: Adopt realistic budgets based on historical trends and known plans for the fiscal year. …

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

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

… The Rockville Centre Housing Authority is located in the Village of Rockville Centre in Nassau County. The Authority, which was established to … Board did not ensure that an audit of claims was performed in compliance with Authority bylaws. The Board did not adopt …

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

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

… (Town) Board (Board) effectively managed fund balances and reserves for the general, water and sewer district funds … services and playground equipment were procured in a manner to ensure the prudent and economical use of … contracts. Ensure equipment is procured in accordance with applicable policies and statutes. Town officials agreed …

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