Search
Wayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… determine whether Authority officials ensured that water and sewer account adjustments and the assessment of penalties were approved and accurately and appropriately billed and collected and … Wayne County Water and Sewer Authority Water and Sewer Operations and Wastewater …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewaterWestchester County – Budget Review (B18-6-2)
… revenue, which may be overestimated. Four of the County’s collective bargaining agreements (CBAs) have expired and the …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2Village of East Rockaway – Justice Court Operations (2017M-206)
… May 31, 2017. Background The Village of East Rockaway is located in the Town of Hempstead in Nassau County and has … by an elected five-member Board of Trustees. Fines and fees collected by the Court during the audit period totaled … each account and review existing bail records to determine how to disburse the existing funds in the bail account. …
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)
… ensure cybersecurity awareness training was provided to personnel who use City IT resources. Key Recommendations … management. Provide IT cybersecurity awareness training to personnel who use City IT resources. …
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)
… June 30, 2017. Background The Middletown Enlarged City School District is located in the City of Middletown and … 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-245Town of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… adequately performed the duties as chief financial officer for the period January 1, 2015 through October 2, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 totaled approximately $2.5 million. Key Findings The … has not submitted an annual accounting to the Board for fiscal years 2015 and 2016 and has not provided the …
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)
… adequately managed the District's financial condition for the period July 1, 2013 through June 30, 2017. Background … 1,320 students, had general fund budgeted appropriations for the 2016-17 fiscal year totaling approximately $29 … over the past four years without using this money for debt payments. The Board has not adopted comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementCreditable Service – State Police Plan
… of Environmental Conservation; Police officer or member of a police force or department of a State park … training within two years of the date of your appointment; Member of the New York State Office of General Services Capital Police force; Police officer or member of a police force or department of an organized police …
https://www.osc.ny.gov/retirement/publications/1518/creditable-serviceContract 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-systemState Police Bulletin No. SP-125
… Purpose To notify agencies of a change in dues and agency shop fee structure and the addition of two (2) new deduction codes. Affected Employees Employees in Bargaining Units 07, 17 and 18 represented by the Police Benevolent Association of … To notify agencies of a change in dues and agency shop fee structure and the addition of two 2 new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-125-police-benevolent-association-new-york-state-troopers-inc-dues-andPort Jervis City School District – Financial Condition (2016M-319)
… resulted in operating surpluses. The reserve policy does not state how each reserve will be funded, when reserves will be used or how much will be maintained in each reserve. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Sherman Central School District – Claims Processing (2016M-352)
Sherman Central School District Claims Processing 2016M352
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… 2016. Background The Union Springs Central School District is located in the Towns Springport, Aurelius, Fleming, Scipio … operates three schools with approximately 817 students, is governed by an elected nine-member Board of Education. … The account clerk reviews the obituaries and if a retiree is identified as deceased, the secretary contacts any …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insuranceCampbell-Savona Central School District – Budget Review (B2-16-6)
… expenditure projections in the District’s tentative budget for the 2016-17 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budget for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6Minisink Valley Central School District – Financial Condition (2016M-26)
… audit was to examine the District’s financial condition for the period July 1, 2011 through June 30, 2015. Background … Towns of Greenville, Minisink, Mount Hope and Wawayanda in Orange County and in parts of the Towns of Wallkill (Orange County) and Mamakating (Sullivan County). The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26Elmira City School District – Financial Condition (2014M-348)
… audit was to evaluate the District’s financial condition for the period July 1, 2011 through September 24, 2014. … with approximately 6,500 students. Operating expenditures for the 2013-14 fiscal year totaled approximately $105 … policy that clearly communicates the purpose and intent for establishing each reserve fund and the manner in which …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348Accounts Payable Advisory No. 9
… Subject: Making Payments to National Grid Guidance: This advisory has been updated to … entering a unique invoice number on vouchers payable to National Grid, as discussed below. Consistent with the Guide … to vendors. Improper preparation of vouchers payable to National Grid may delay payment crediting and Business Units …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/9-complex-entity-national-gridTown of Lisle – Highway Department Long-Term Planning (2022M-183)
… of the 15 pieces of major highway equipment and vehicles (67 percent) in use were between three and 17 years beyond their optimal usable life. Out of the 10 pieces of major highway equipment and … period totaling approximately $94,000.A loader, which is seven years beyond its usable life, accounted for …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183Stamford Central School District – Fund Balances (2016M-106)
… 2015-16 fiscal years was used to finance operations. Restricted fund balances were significantly overfunded. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… short-term borrowing and internal controls over purchasing for the period July 1, 2014 through October 30, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $6.8 million. … flow, and could have saved $43,270 in interest payments for fiscal years 2012-13 through 2014-15. Not all purchase …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowing