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City of Long Beach – Budget Review (B23-7-3)
… review issued in May 2022. Background The City of Long Beach, located in Nassau County, has been authorized to issue … budget review city long beach …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3Plattsburgh Housing Authority – Tenant Rents (2015M-260)
… appropriate compensating controls, such as increased management review procedures. Ensure that an individual who is independent of the billing process reviews …
https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260Town of Otselic – Selected Financial Operations (2012M-220)
… the Board’s oversight of selected financial activities for the period January 1, 2011, through June 4, 2012. … community development moneys is prepared, and procedures for outstanding loan collection are enforced. Establish … and in a timely manner. Ensure that all disbursements are for approved Town purposes and based on a supported and …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220Town of North East – Internal Controls Over Information Technology (2013M-31)
… year was approximately $1 million. Key Findings The Board does not have a written agreement with one of the Town’s IT … and employees on the existence of the policy. The Town does not have a disaster recovery plan. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31Manorville Fire District – Board Oversight and Fuel (2016M-411)
… January 1, 2015 through July 31, 2016. Background The Manorville Fire District is a district corporation of the … Manorville Fire District Board Oversight and Fuel 2016M411 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Genesee Community Charter School – Revenue Billing and Collection (2013M-61)
… July 1, 2011, to February 15, 2013. Background The Genesee Community Charter School, located in the City of Rochester, … Genesee Community Charter School Revenue Billing and Collection …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61Wading River Fire District – Gasoline Credit Cards (2017M-5)
… of our audit was to examine the District’s gasoline card purchases for the period January 1, 2015 through June 30, 2016. Background The Wading River Fire District is a district corporation of the State, distinct and separate … credit cards, when and how they can use the cards and what documentation is required. Limit the number of gasoline …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Town of Mount Pleasant – Financial Condition (2013M-303)
… million in 2013. Key Findings The Town’s general town wide fund balance has decreased by approximately $2.4 million over … the past five years, due primarily to the Board relying on fund balance as a financing source for operations. The Board … that procedures were in place, to govern the level of fund balance to be maintained. The Board’s estimates of …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Campbell-Savona Central School District – Budget Review (B2-13-12)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … The Campbell-Savona Central School District, located in Steuben County, issued debt totaling $3,250,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12Overview – Legacy Reporting
… report information about your employees through Retirement Online , including their earnings, the number of days they … Employers using the Legacy reporting format in Retirement Online should only report enrolled NYSLRS members. You should … report information about employees through Retirement Online including their earnings the number of days they …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overviewNew York State Comptroller DiNapoli: Statement on Arrest of Morris Central School District Official
… State Comptroller Thomas P. DiNapoli released a statement today after the arrest of Kristina Hand, former treasurer of … State Comptroller Thomas P DiNapoli released a statement today after the arrest of Kristina Hand former treasurer of …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-arrest-morris-central-school-district-officialTier 6 Defined Contribution Plan Option
… Tier 6 Benefit Information Some employees of NYSLRS employers may choose either the traditional defined benefit …
https://www.osc.ny.gov/retirement/employers/tier-6-defined-contribution-plan-optionBradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… September 17, 2015. Background The Bradford Volunteer Fire Company, Inc. is a not-for-profit organization that provides fire protection and emergency rescue services to residents in … Bradford Volunteer Fire Company Inc Apparent Misappropriation of Funds 2016M91 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationBayport Fire District – Credit Card Use (2016M-394)
… There is no record of the Board adopting the District’s credit card policy. The credit card account allows for cash advances of up to $1,000 … receipt of goods or services. Key Recommendations Adopt a credit card policy that identifies each authorized user and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… 1, 2015 through July 31, 2016. Background The Ballston Lake Fire District is a district corporation of the State, … Ballston Lake Fire District Length of Service Awards Program Service …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditState Agencies Bulletin No. 2128
… Purpose The purpose of this bulletin is to notify agencies of the new NYS-Ride pre-tax parking deduction code, 511. … The purpose of this bulletin is to notify agencies of the new NYSRide pretax parking deduction code 511 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2128-new-deduction-code-511-new-york-state-nys-ride-pre-tax-parkingTrain On-Time Performance (Follow-up)
… of implementation of the two recommendations included in our initial report, Train On-Time Performance ( 2014-S-56 ). Background Our prior … 74.0 percent and weekend OTP averaged 81.2 percent. In late March 2015, Subways OTP goal was lowered to 75.0 … of implementation of the two recommendations included in our initial report Train OnTime Performance 2014S56 …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/train-time-performance-followAccounts Payable Advisory No. 9
… for entering a unique invoice number on vouchers payable to National Grid, as discussed below. Consistent with … payments to vendors. Improper preparation of vouchers payable to National Grid may delay payment crediting and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/9-complex-entity-national-gridContract Advisory No. 22
… in the Statewide Financial System (SFS). Once OSC has closed a contract the SFS header status will display “Closed”. No further transactions can be processed against a contract in the “Closed” status. Contracts meeting the criteria below are …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/22-closed-contracts-statewide-financial-systemComptroller DiNapoli Releases Municipal Audits
… not remit real property taxes totaling nearly $1.4 million in 2017 and 2018 to the town supervisor or county treasurer … the required timeframe or remit them to the supervisor in a timely manner. Onondaga County Resource Recovery Agency … County) Agency officials did not have adequate controls in place to help ensure that all cash receipts were recorded …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0