Search

Payments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process

… by resolution, authorize payment in advance for public utility services, postage, freight and express charges. 9 … included on the next abstract as prepaid amounts. Public utility services generally include electric, gas, water, … 5-524(6) 10 For towns, fuel oil is considered a public utility service. …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-audit

Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)

… and deliberate audit of claims, ensuring that each claim contains sufficient supporting documentation, before … invoices and receiving reports are attached to each claim. …

https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175

Town of Webb Union Free School District – Financial Management (2022M-53)

Determine whether the Town of Webb Union Free School District (District) Board (Board) and District officials adopted realistic budgets and properly managed fund balance in accordance with statute.

https://www.osc.ny.gov/files/local-government/audits/2022/pdf/webb-2022-53.pdf

Floral Park-Bellerose Union Free School District - Leave Records (2018M-264)

Determine whether employee leave accrual records are accurate and leave requests are adequately approved

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/floral-park-bellerose-union-free-school-district-leave-records-2018m-264

City of Yonkers – Budget Review (B23-6-5)

… the significant revenue and expenditure projections in the City’s proposed budget for the 2023-24 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 … officials’ continued practice of using debt to pay for recurring costs is imprudent. Our review found the …

https://www.osc.ny.gov/local-government/audits/city/2023/05/16/city-yonkers-budget-review-b23-6-5

Poughkeepsie City School District - Budgeting (2018M-226)

Determine whether the Board and District officials adopted realistic budgets.

https://www.osc.ny.gov/files/local-government/audits/pdf/poughkeepsie-2018-226.pdf

June 2002: Advance Refunding Bonds

… of the refunding bonds are used currently (immediately) to redeem the old debt. In an advance refunding, the refunding …

https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bonds

Eastchester Union Free School District – User Accounts and Information Technology Contingency Planning

audit, eastchester, school, network user accounts

https://www.osc.ny.gov/files/local-government/audits/2023/pdf/eastchester-union-free-school-district-2022-142.pdf

State Contract and Payment Actions in September

… In September, the Office of the State Comptroller approved 1,343 contracts for state agencies and public authorities valued at $2.1 billion … In September the Office of the State Comptroller approved 1343 contracts for state agencies …

https://www.osc.ny.gov/press/releases/2018/11/state-contract-and-payment-actions-september

Poughkeepsie City School District - Payroll (2019M-110)

… Determine whether District officials ensured that payroll payments and leave accruals were accurate, properly … bargaining agreements (CBAs) are not comprehensive, and payroll and personnel policies are outdated. Eleven retirees … with them. Develop and implement procedures to ensure that payroll payments are made in accordance with contracts and …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/poughkeepsie-city-school-district-payroll-2019m-110

Fabius-Pompey Central School District – Claims Auditing (2022M-83)

Determine whether Fabius-Pompey Central School District (District) claims were adequately documented, for appropriate purposes and were properly audited and approved prior to payment.

https://www.osc.ny.gov/files/local-government/audits/2022/pdf/fabius-pompey-2022-83.pdf

Wynantskill Union Free School District – Purchasing (2022M-85)

Determine whether the Wynantskill Union Free School District (District) sought competition when purchasing goods and services that fell below the statutory bidding thresholds.

https://www.osc.ny.gov/files/local-government/audits/2022/pdf/wynantskill-2022-85.pdf

Wyoming Central School District – Professional Services (2020M-152)

Determine whether Wyoming Central School District (District) officials used a competitive method to procure professional services and entered into written agreements with service providers.

https://www.osc.ny.gov/files/local-government/audits/2021/pdf/wyoming-2020-152.pdf

Whitesboro Central School District – Separation Payments (2020M-146)

Assess whether separation payments to certain Whitesboro Central School District (District) employees were properly supported and accurately calculated in accordance with Board-approved agreements.

https://www.osc.ny.gov/files/local-government/audits/2021/pdf/whitesboro-2020-146.pdf

Syracuse City School District – Information Technology (2025M-129)

Did Syracuse City School District (District) officials adequately manage nonstudent network user accounts and develop and adopt an information technology (IT) contingency plan?

https://www.osc.ny.gov/files/local-government/audits/2026/pdf/syracuse-city-school-district-2025-129.pdf