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City of Yonkers – Payroll (2017M-212)
… 1, 2015 through February 14, 2017. Background The City of Yonkers is located in Westchester County and has a population … City of Yonkers Payroll 2017M212 …
https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212Dolgeville Central School District – System Access Controls (2016M-265)
… and sensitive information in the District’s financial system and student information system for the period July 1, 2014 through April 15, 2016. … approximately $19 million. Key Findings Not all financial system and student information system user accounts were …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265State Police Bulletin No. SP-151.1
… requests to obtain authorization forms may be directed to Jennifer Merritt at (518) 436-0120 or j [email protected] . …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-1511-revised-deduction-code-482-new-york-state-police-investigatorsOpinion 2002-13
… the members of a volunteer fire department may determine to use foreign fire insurance tax monies to make reasonable … tax monies received by a fire district treasurer may be used to pay expenses of softball, billiard and bowling … Law provide that foreign fire insurance tax monies must be paid to the treasurer or other fiscal officer of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13City of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… Purpose of Audit The purpose of our audit was to evaluate the City’s management of Police … work schedules and pay rates and Fire Department work hours and time and attendance records for the period January … City of Lackawanna Police and Fire Department Work Hours 2014M298 …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298Pembroke Central School District – Financial Management (2016M-31)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities … appropriations in the adopted budgets and did not use all of the annually appropriated fund balance toward … policy that indicates the amount of funds to be reserved, how each reserve will be funded and when the balances will be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… Free School District is located in the Town of Oyster Bay in Nassau County. The District, which operates nine …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-fundsPenfield Central School District – Financial Management (2015M-162)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … Background The Penfield Central School District is located in the Towns of Penfield, Brighton, Perinton and Pittsford in Monroe County and the Towns of Macedon and Walworth in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Schenectady City School District – Financial Condition (2014M-168)
… period July 1, 2011 through March 13, 2014. Background The Schenectady City School District is located in the City of Schenectady in Schenectady County. The District is governed by an elected … Schenectady City School District Financial Condition 2014M168 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… from the hamlet of Franklin Square, Nassau County, in which it is located. The District is governed by an … used primarily for actual and necessary District purposes in an efficient and economical manner. Although the non-firefighting vehicles were purchased in mid-2015, no use was recorded for either vehicle in the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20UnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs
… drugs in excess of maximum allowable dosage limits; and $143,299 in duplicate payments for …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsTown of Webb Union Free School District – Fund Balance (2016M-140)
… Purpose of Audit The purpose of our audit was to review the District’s … The Town of Webb Union Free School District is located in the Town of Webb in Herkimer County and the Town of Forestport in Oneida …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140Village of Franklin – Fund Balance Management (2018M-13)
… whether the Board effectively managed the Village’s fund balance for the period June 1, 2016 through November 10, … Key Findings The general fund’s year-end total fund balance increased by 46 percent from 2014-15 through 2016-17. … developed multiyear financial or capital plans or a fund balance policy. The Clerk-Treasurer did not provide the Board …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13Mid-Hudson Library System – Procurement (2016M-261)
… of Audit The purpose of our audit was to examine the Library System’s procurement process for the period January … 1, 2015 through July 8, 2016. Background The Mid-Hudson Library System is a nonprofit cooperative public library system, located in the City of Poughkeepsie in …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Kings Park Central School District – IT Asset Management (S9-22-13)
… Key Findings District officials did not appropriately track or inventory IT assets, maintain complete IT inventory … complete and include the details necessary to adequately track and locate IT assets. Perform annual and complete …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13Military Service Credit
… If you served in the U.S. Armed Forces, you may be eligible to purchase credit toward your retirement … buying military service credit will increase your pension. You can receive credit whether your military service was … You may be entitled to receive additional credit toward your …
https://www.osc.ny.gov/retirement/members/military-service-creditOperational Advisory No. 3
… Subject: Budget Check Reminder Guidance: Agency transaction processors, … values are valid. You are reminded to review the budget check status field after the budget check to ensure that the transaction is still in a valid … Budget Check Reminder …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/3-budget-check-reminderWhitesville Central School District – Financial Management (2016M-313)
… School District is located in the Towns of Independence and Willing in Allegany County and the Town of West Union in Steuben County. The District, … unrestricted fund balance totaled more than $1.3 million and was 20 percent of the 2015-16 budgeted appropriations, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313Pleasantville Union Free School District – Financial Condition (2015M-311)
… Background The Pleasantville Union Free School District is located in the Village of Pleasantville in Westchester … District has not established a reserve fund policy stating how much would be set aside in each reserve, how each reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311Rockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… October 1, 2015 through October 31, 2016. Background The Rockville Centre Housing Authority is located in the Village of Rockville Centre in Nassau County. The Authority, which was … Rockville Centre Housing Authority Claims Auditing and Cash …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receipts