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Accounts Payable Advisory No. 53

… resellers, applying credits and recording trade-in allowances. Reference: Guide to Financial Operations … see Chapter XI-A, Section 2 - Purchase Requisitions . In addition, OSC has provided guidance to online agencies on how to process credit adjustments for both …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/53-purchase-requisitions-and-purchase-orders

Town of Addison - Supervisor's Fiscal Responsibilities (2019M-03)

… Collect, disburse and maintain custody of all Town funds in accordance with policies, procedures and Town Law. Provide … B includes our comment on an issue that was raised in the Town’s response letter. …

https://www.osc.ny.gov/local-government/audits/town/2019/04/26/town-addison-supervisors-fiscal-responsibilities-2019m-03

Greenburgh-North Castle Union Free School District - Financial Management (2018M-108)

… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s … perform budget transfers after appropriate Board approval and provide the Board with budget status reports. Officials agreed with our recommendations and indicated they plan to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/greenburgh-north-castle-union-free-school-district-financial-management

Southold Union Free School District - Leave Accruals (2018M-113)

… tracking leave accruals is not reliable. We found errors in accrual records for 70 percent of the employees tested, confirming that the District’s … resulting in leave balances being overstated by a total of 9.5 days valued at $3,623. Key Recommendations Implement …

https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/southold-union-free-school-district-leave-accruals-2018m-113

Town of Perinton - Financial Management and Information Technology (2017M-232)

… whether Town officials: Implemented adequate budgeting and financial practices. Safeguarded computerized assets and … reserves. Has not developed comprehensive multiyear financial and capital plans. Did not adopt IT policies or … needs and prior results. Develop comprehensive multiyear financial and capital plans to substantiate reserves. Develop …

https://www.osc.ny.gov/local-government/audits/town/2018/06/29/town-perinton-financial-management-and-information-technology-2017m-232

Dundee Central School District - Information Technology (2018M-74)

… [read complete report - pdf] Audit Objective Determine whether the Board and … officials did not provide IT security awareness training for District employees. In addition, sensitive IT control …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/dundee-central-school-district-information-technology-2018m-74

Fonda-Fultonville Joint Wastewater Treatment Facility - Board Oversight (2019M-252)

… oversight over financial operations. Approve and monitor vendor contracts. Key Recommendations Operate in accordance … oversight over financial operations. Approve and monitor vendor contracts. Board officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/joint-activity/2020/03/20/fonda-fultonville-joint-wastewater-treatment-facility-board-oversight

Town of Rotterdam – Water Rents (2016M-347)

… Purpose of Audit The purpose of our audit was to review the Town’s water rent billing and … The purpose of our audit was to review the Towns water rent billing and …

https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-rotterdam-water-rents-2016m-347

Town of Glenville – Justice Court Collections (2016M-246)

… accurately accounted for and deposited into the Justices' bank accounts. Key Recommendations There were no …

https://www.osc.ny.gov/local-government/audits/justice-court/2016/10/21/town-glenville-justice-court-collections-2016m-246

Town of Allen - Town Clerk Fees (2016M-28)

… Purpose of Audit The purpose of our audit was to evaluate the Clerk's financial management practices for … The purpose of our audit was to evaluate the Clerks financial management practices for the …

https://www.osc.ny.gov/local-government/audits/town/2016/07/01/town-allen-town-clerk-fees-2016m-28

Westford Fire District – Internal Controls Over Financial Operations (2013M-270)

… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … moneys are safeguarded for the period January 1, 2012 to August 1, 2013. Background The District is a district …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013m

County of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)

… evaluate the Authority’s procedures over solid waste and recycling charges and determine if host community fees were … involved in the billing and collection of solid waste and recycling charges was inadequate because it was not … policy to include additional guidance over solid waste and recycling charges and ensure that procedures are performed as …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-and

20-Year Benefit (Section 384-d) – Special 20- and 25-Year Plans

… Eligibility You will be eligible to retire with 20 or more years of creditable service, regardless of age. … is: Service as a firefighter or police officer under the 20-year plan; Service as a member or officer of the New York … Special 20 and 25Year Plan information for PFRS Tier 2 3 Article 11 5 …

https://www.osc.ny.gov/retirement/publications/1517/20-year-benefit-section-384-d

City of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)

… March 27, 2014. Background The City of Corning is located in Steuben County and has a population of approximately 11,000. It is governed by a … duties, and they did not provide adequate oversight of her duties, the Department’s weak control environment was …

https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140

City of Batavia – Awarding Contracts for Goods and Services (2013M-296)

… City is governed by a City Charter, general laws of the State of New York, and local laws and ordinances. The City … City Council. The City’s 2013-14 fiscal year general fund budget totaled approximately $15.5 million. Key Findings …

https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296

City of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)

… the Clerk. Internal controls over the issuance of parking tickets were not established to provide reasonable assurance that all tickets were accounted for. Procedures for the collection and … requiring City police and MTA officers to issue parking tickets in a sequential order and maintain copies of all …

https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012m

CUNY Bulletin No. CU-310

… the bargaining units listed, reside within the following Zip Codes, and receive a paycheck or direct deposit advice … 117XX (except 11719, 11764, 11778, 11786, 11789 & 11792) Westchester County 105XX, 106XX, 107XX, 108XX Rockland County … of the Prepaid Legal Service Benefit and the Earnings Code. Union Bargaining Units Value Earnings Code District …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-310-prepaid-legal-service-benefit-cuny-employees

Town of Barrington – Financial Management (2017M-103)

… the Board did not perform annual audits of the books and records of officers or employees who received or disbursed money. Because the accounting firm kept the records off site, the Town’s financial records were not available for public inspection during …

https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103