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Village of East Rockaway – Justice Court Operations (2017M-206)
… recorded, deposited and disbursed in a timely manner for the period June 1, 2015 through May 31, 2017. Background … cash exceeds known liabilities. Maintain a record of bail for each account and review existing bail records to … Review cash receipt documentation included with deposits for completeness and accuracy. … Village of East Rockaway …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206City of Watertown – Information Technology (2017M-184)
… July 1, 2015 through April 5, 2017. Background The City of Watertown is located in Jefferson County and is governed by … training to personnel who use City IT resources. … City of Watertown Information Technology 2017M184 …
https://www.osc.ny.gov/local-government/audits/city/2017/12/01/city-watertown-information-technology-2017m-184Middletown Enlarged City School District – Financial Condition (2017M-245)
… the level of fund balance to be maintained and use surplus funds to fund one-time expenditures, pay off debt or reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245Town of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… as chief financial officer for the period January 1, 2015 through October 2, 2017. Background The Town of Carlton is located in Orleans County and has a population of approximately 3,000. The Town …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… The District retained an annual average of $983,978 in the debt service fund over the past four years without using this money for debt payments. The Board has not adopted comprehensive … do not accumulate to excessive levels. Use money in the debt service fund to pay related debt service expenditures in …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementState Police Bulletin No. SP-125
… Effective Date(s) Paychecks dated July 7, 2010 OSC Actions At the request of the PBA, OSC has implemented a change in … may be directed to the PBA Director of Member Services at (518) 462-7448. … To notify agencies of a change in dues …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-125-police-benevolent-association-new-york-state-troopers-inc-dues-andVillage of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
… Department cash collections of approximately $170,000 for deposit. OSC’s Division of Investigations in conjunction … Key Recommendations Adopt policies and develop procedures for the collection and accounting of Department cash … are properly receipted, documented and accounted for. Village officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104Comptroller DiNapoli Releases Municipal Audits
… They also did not perform periodic unannounced cash counts for all employees responsible for cash collection, as required by the agency’s written … inventories and ensure that sales were properly accounted for. City of Yonkers – Budget Review (Westchester County) …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0Creditable Service – State Police Plan
… of five years), if you completed 20 years of service and successfully completed a course of law enforcement training within two years of the date of your appointment; Member of the New York State Office of … service would not be creditable: Sheriff, undersheriff, and deputy sheriff service; Detective investigator service in …
https://www.osc.ny.gov/retirement/publications/1518/creditable-serviceContract Advisory No. 22
… Subject: Closing Contracts in the Statewide Financial System (SFS) Guidance: The Office … Bureau of Contracts (BOC) is actively closing contracts in the Statewide Financial System (SFS). Once OSC has closed … further transactions can be processed against a contract in the “Closed” status. Contracts meeting the criteria below …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/22-closed-contracts-statewide-financial-systemStafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… Department cash receipts, as required by the bylaws. The Ladies Auxiliary collected and deposited certain Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialTown of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
… the Board effectively managed fund balances and reserves for the general, highway and sewer district funds and has … or comprehensive multiyear financial and capital plans for any of the three operating funds, it used available fund … the fund to become self-sufficient. Establish a plan for the sewer district to repay the general fund advances. …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208Town of Seneca Falls - Town Hall Capital Project (2018M-220)
… the Board provided adequate oversight and management of the Town hall capital project. Key Findings The Board … amount to be used from its capital reserve for the project of nearly $2.6 million. However, it did not prepare an … As a result, the Town incurred total project costs of approximately $4.55 million. The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… Background The North Patchogue Fire District is located in the Town of Brookhaven, Suffolk County, and is a district … Key Findings District officials did not purchase fuel in the most economical manner. The District did not ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mGreenville Fire District #1 – Board Oversight (2014M-376)
… 10, 2014. Background The Greenville Fire District #1 is a district corporation of the State, distinct and separate from the Town of Greenville, located in Greene County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Train On-Time Performance (Follow-up)
… Purpose To determine the extent of implementation of the two … percent. In late March 2015, Subways OTP goal was lowered to 75.0 percent. Subways lacked a formal process to assess …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/train-time-performance-followTown of Chemung – Intermunicipal Consolidation Agreement (2022M-207)
… did not establish procedures to evaluate labor costs by town. For example: Timecard information was not used to …
https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207City 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 … before the budget is adopted. … budget review city long beach …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3Genesee Community Charter School – Revenue Billing and Collection (2013M-61)
… 15, 2013. Background The Genesee Community Charter School, located in the City of Rochester, Monroe County, is … a Board of Trustees which comprises 17 voting members. The School Leader is the chief executive officer and oversees all …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61Lynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
… Medicaid-eligible services provided were properly filed for Medicaid reimbursements. If all services were provided … As a result, 14 students likely received services for which the District could have filed Medicaid … and valid session notes are prepared and retained for all such encounters. Except as specified in Appendix A, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81