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City of Mount Vernon – Building Department Fees and Fines (2014M-65)

… Purpose of Audit The purpose of our audit was to examine the City’s procedures for collecting and enforcing … and implement Building Department policies and procedures to resolve building code violations. Establish procedures to enforce judgments and pursue fine collection to ensure …

https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-mount-vernon-building-department-fees-and-fines-2014m-65

Operational Advisory No. 7

… Contact Data Guidance: The purpose of this advisory is to request each Business Unit review the address and … This information is used for many purposes during day-to-day operations including check processing. In an effort to ensure all financial correspondence is properly routed, …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/7-agency-contact-update

Prattsburgh Central School District – Tax Collection (2016M-122)

Prattsburgh Central School District Tax Collection 2016M122

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/prattsburgh-central-school-district-tax-collection-2016m-122

Three Village Central School District – Fuel Inventories (2015M-271)

… Purpose of Audit The purpose of our audit was to determine if the District properly accounted for fuel … has not ensured that policies and procedures are in place to control fuel assets. District officials do not review fuel transaction reports or reconcile fuel purchased to fuel consumed. Key Recommendations Ensure that policies …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271

Veterans Day Message from State Comptroller DiNapoli

… their lives on the line and leaving family and loved ones behind to protect our freedoms. From the patriots who fought in the Revolutionary War and …

https://www.osc.ny.gov/press/releases/2014/11/veterans-day-message-state-comptroller-dinapoli

XV.6.B Negative Payroll Balances – XV. End of Year

… negative balances and be especially diligent in the effort to ‘clean up’ negative balances that will lapse during the … month or period involved. Budgets are not permitted to lapse with a negative balance and should be handled with the highest priority. In addition to the lapsing negative balances, agencies should also be …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv6b-negative-payroll-balances

Introduction – Information Technology Contingency Planning

… Computer systems and electronic data are fundamental to daily business transactions, communication, and accounting … of an incident. The goal of IT contingency planning is to enable a computer system and/ or electronic data to be recovered as quickly and effectively as possible …

https://www.osc.ny.gov/local-government/publications/it-contingency-planning/introduction

Gloversville Public Library – Claims Processing (2014M-81)

… Purpose of Audit The purpose of our audit was to evaluate the Library’s internal controls over claims … Key Finding The Board does not have policies or procedures to ensure that claims are adequately documented, audited and … Establish a claims processing policy and procedures to ensure that claims are properly documented and audit all …

https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81

Red Creek Central School District – Financial Management (2020M-75)

… Adopt budgets that include reasonable estimates for appropriating the amount of fund balance that will be …

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75

Forestville Central School District - Information Technology (2019M-170)

… and application user accounts were not properly managed. In addition, sensitive information technology control …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/forestville-central-school-district-information-technology-2019m-170

Randolph Central School District - Financial Management (2019M-232)

… officials can better manage fund balance and reserves. As of June 30, 2019, surplus fund balance was nearly $2.9 million (14 percent of the 2019-20 budgeted appropriations), exceeding the …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232

Town of Johnstown - Fuel Inventory (2019M-178)

… and access to pumps is monitored. Maintain fuel inventory records that include all fuel use and perform periodic …

https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-johnstown-fuel-inventory-2019m-178

South Jefferson Central School District – Payroll (2024M-31)

… and wages were accurately paid. In addition, we reviewed payroll change reports for two months during our audit period … salaries and wages reviewed were accurately paid, and the payroll increases were calculated correctly and supported by …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31

Upper Mohawk Valley Regional Water Board – Water Accountability (2015M-300)

… Purpose of Audit The purpose of our audit was to examine the Authority’s procedures for monitoring water … Public Authority Law. The Authority, which acquired title to the City of Utica’s water system in 1996, is governed by a … was unaccounted-for. Key Recommendation Continue efforts to investigate causes of excessive water loss and take …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/05/upper-mohawk-valley-regional-water-board-water-accountability-2015m-300

Crown Point Central School District – Internal Controls Over Payroll (2013M-100)

… District had established effective internal controls over payroll for the period July 1, 2011, to December 31, 2012. … the District established adequate internal controls over payroll. District officials implemented specific procedures …

https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013m

Accounts Payable Advisory No. 36

… Subject: Fiscal Year End - Vouchers and Expense Reports Guidance: The Office of … and expense reports for payment prior to fiscal year end. For specifics, please visit the  Guide to Financial …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/36-fiscal-year-end-vouchers-and-expense-reports

Accidental Disability – Police and Fire Plan

… for an accidental disability retirement benefit within one year following the alleged accident. The Benefit If approved, … while in service. The contributions required of Tier 5 and 6 members are not annuity savings contributions, and Tier 5 and 6 members would not receive an annuity based on those …

https://www.osc.ny.gov/retirement/publications/1512/accidental-disability

Performance of Duty Disability – En-Con Police Officers Plan

… Eligibility You may be entitled to a performance of duty disability benefit if you are found permanently disabled as a … (Chapter 437 of the Laws of 2016). If you are applying for disability benefits due to heart disease, your application … you must file an application for a performance of duty disability retirement benefit within one year following the …

https://www.osc.ny.gov/retirement/publications/1822/performance-duty-disability

Accidental Disability – Non-Contributory Plan with Guaranteed Benefits

… for an accidental disability retirement benefit within one year following the alleged accident. The Benefit If approved, … while in service. The contributions required of Tier 5 and 6 members are not annuity savings contributions, and Tier 5 and 6 members would not receive an annuity based on those …

https://www.osc.ny.gov/retirement/publications/1513/accidental-disability

Accidental Disability – Basic Plan with Increased-Take-Home-Pay (ITHP)

… for an accidental disability retirement benefit within one year following the alleged accident. The Benefit If approved, … in service. The mandatory contributions made by Tier 5 and 6 members are not annuity savings contributions, and Tier 5 and 6 members would not receive an annuity based on those …

https://www.osc.ny.gov/retirement/publications/1511/accidental-disability