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Tioga Central School District – Cash Management (2020M-83)

… investment policy. Had officials invested available funds in a financial institution with higher interest rates, the … funds for investment. Ensure excess funds are invested in a manner, within legal limits, to maximize interest … action. Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether Tioga …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-cash-management-2020m-83

North Amityville Fire Company – Audit Follow-Up (2022M-163-F)

… [read complete report – pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our … our recommendations in the audit report released in April 2023. Background The Company provides fire protection … our recommendations in the audit report released in April 2023 …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/06/20/north-amityville-fire-company-audit-follow-2022m-163-f

Borough of Manhattan Community College – Controls Over Bank Accounts (Follow-Up)

… of implementation of the three recommendations included in our initial report, Borough of Manhattan Community … form for one of these accounts, which was opened in May 2014. Additionally, we identified two accounts, for … on CUNY Central’s list. These findings point to weaknesses in the monitoring of bank accounts, which increase the risk …

https://www.osc.ny.gov/state-agencies/audits/2018/03/06/borough-manhattan-community-college-controls-over-bank-accounts-follow

State Agencies Bulletin No. 1191

… EMPLID (in the SSN format) must be modified to use the NYS EMPLID. OSC will allow agencies to test interface files … 2012.OSC will process the file(s) and advise the agency contact(s) of the results. Agency Actions Agencies must make … on or before Tuesday, October 2, 2012 with the following information: Indicate whether you will participate in the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1191-osc-will-allow-agencies-test-interface-files-preparation-ssn-decoupling

Overpayments for Medicare Part C Coinsurance Charges (Follow-Up)

… Overpayments for Medicare Part C Coinsurance Charges (2011-S-33). Background Our initial report, issued on … of Health: Overpayments to Cabrini Medical Center (2011-S-8) … To determine the extent of implementation of the …

https://www.osc.ny.gov/state-agencies/audits/2013/12/12/overpayments-medicare-part-c-coinsurance-charges-follow

XIII.10.D Refunds Owed to the State by an Employee - Using a Due to State Offset – XIII. Employee Expense Reimbursement

… Section Overview and Policies: This section provides Online Agencies with information related to refunds owed to … agency to refund the amount owed (please refer to Section 10.B - Refunds Owe to the State by an Employee - Using an …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10d-refunds-owed-state-employee-using-due-state-offset

Opinion 91-22

… company within a fire department). June 17, 1991 Joseph Frank, Esq., Attorney at Law Hicksville Fire District … …

https://www.osc.ny.gov/legal-opinions/opinion-91-22

Opinion 88-31

… be deposited in the same manner as may be by law provided for the deposit of money generally received by such court, … to compensate the treasurer or finance commissioner for receiving, keeping and paying out the bail (see 1972 Opns … to deposit the money in the same manner provided by law for the deposit of money generally by that official (see, …

https://www.osc.ny.gov/legal-opinions/opinion-88-31

Town of Hartwick – Water District Operations (2017M-250)

Town of Hartwick Water District Operations 2017M250

https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250

Village of Ossining – Parking Ticket Collections (2017M-259)

… Key Findings The Board has not adopted adequate policies and practices for collecting unpaid parking fines. The … actions. Key Recommendations Adopt written policies and procedures for collecting unpaid parking tickets. …

https://www.osc.ny.gov/local-government/audits/village/2018/02/09/village-ossining-parking-ticket-collections-2017m-259

State Police Bulletin No. SP-193

… Inc. Affected Employees Employees in Bargaining Units 07 and 17 represented by the PBA of the New York State Troopers, … a change in dues for employees in Bargaining Units 07 and 17. The new rates are as follows: Bargaining Unit …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-193-police-benevolent-association-pba-new-york-state-troopers-inc-dues

SUNY Bulletin No. SU-212

… Purpose To notify agencies of a change in the dues structure. … affected employees. Questions Questions may be directed to the Payroll Deduction mailbox. … To notify agencies of a …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-212-united-university-professions-uup-change-dues-structure

North Queensbury Volunteer Fire Company – Controls Over Financial Activities (2014M-167)

… services to the Town’s northern area and is governed by a seven member Board. During 2013, revenues totaled … The Board does not approve purchases less than $1,000 made by committees. Not all disbursements were supported by receipts or invoices. Key Recommendations Approve all …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/05/north-queensbury-volunteer-fire-company-controls-over

Elba Fire Department – Controls Over Financial Activities (2014M-286)

… examine the Department’s controls over financial activity for the period January 1, 2013 through August 6, 2014. … Board of Directors, provides fire protection services for the Village and for residents outside the Village … Audit the Treasurer’s books annually. Review all bills prior to payment to ensure that they are for …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014m

Lake Placid Central School District – Transportation State Aid (2023M-95)

… complete report – pdf] Audit Objective Determine whether the Lake Placid Central School District (District) officials … As a result, District’s taxpayers will not benefit from the $18,842 in aid the District would have received upon … and have initiated, or indicated they planned to initiate corrective action. … audit lake placid school …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95

Northern Adirondack Central School District – Leave Accruals (2020M-50)

… contracts. Discuss overpayments with the District’s legal counsel and take appropriate action to recover funds. … corrective action. Appendix B includes our comments on issues raised in the District’s response letter. … Determine …

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-leave-accruals-2020m-50

Accounts Payable Advisory No. 69

… Subject : Required Information Related to all State Credit Cards Guidance : Guide to Financial … Operations Chapter XIV.10.A – Required Information for State Credit Cards provides agencies with guidance related to required employee information for all New York State Credit Cards, including the Citibank …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/69-required-information-state-credit-cards

Town of Warrensburg - Procurement (2014M-96)

… 31, 2013. Background The Town of Warrensburg is located in Warren County, has a population of approximately 4,100 and … Key Findings The Town’s purchasing policy was adopted in 1992 and has not been reviewed or adopted annually as … with the purchasing policy. Ensure that contracts are in place for all professional service providers. … The purpose …

https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-warrensburg-procurement-2014m-96