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X.4 Overview – X. Guide to Vendor/Customer Management
… purchase orders and payments. Vendors are responsible for ensuring the accuracy of certain information on their … with the Vendor Management Unit, are responsible for maintaining other information on the vendor record, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4-overviewX.3 Overview – X. Guide to Vendor/Customer Management
… AND POLICIES All vendors providing goods or services to New York State must be registered in the Statewide Vendor … Statewide Financial System or by providing the information to the Vendor Management Unit (VMU). Subsection A of this chapter provides the agency with guidance on how to: use the Vendor Add Portal in the Statewide Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3-overviewGreater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… plan requirements for enforcement mortgages for the period January 1, 2015 through September 30, 2016. Background The …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesLoan Payroll Deductions – Enhanced Reporting
… Once a loan has been approved and a check is sent to the member, you will receive a notification letting you … has changed. The notification will provide a link to the Loan/Service Credit Purchase (SCP) Deduction page in Retirement Online, which will list the amount to be deducted from the member’s salary on future payrolls. …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/loan-payroll-deductionsTown of Urbana – Access Controls (2022M-4)
… configure network and computer user access controls. In addition to sensitive IT control weaknesses that were …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-access-controls-2022m-4Putnam Valley Central School District – Information Technology (2021M-154)
… risk of unauthorized use or access that could result in important data loss and a serious interruption in operations. Officials did not: Adopt an adequate password … permissions, to be used for non-administrative activities. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… (Town) officials properly budget for and allocate sales tax revenue. Key Findings Town officials did not …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204City of Dunkirk – Billing Enforcement (2020M-117)
Determine whether City of Dunkirk City officials properly enforced and monitored delinquent water sewer and tipping fee balances
https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117East Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)
… supported and for legitimate ECA purposes. Key Findings The ECA clubs did not maintain adequate records; therefore, … timely. Managing the finances of ECA activities is meant to be a learning experience for student club members. By not … and loss statements. Ensure ECA clubs remit receipts to the central treasurer promptly and that the central …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/15/east-rockaway-union-free-school-district-extra-classroom-activity-fundsBrighton Memorial Library – Board Oversight (2015M-116)
… municipal library located in the Town of Brighton, Monroe County. The Library, which received its charter from the …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Town of Southold – Financial Operations (2014M-299)
… Background The Town of Southold is located in Suffolk County and has a population of approximately 23,200. The Town …
https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299Town of South Bristol – Financial Management (2015M-140)
… and records of Town officials and employees who received or disbursed money in 2014. Key Recommendations Implement … objectives for funding long-term needs. Annually audit or cause the audit of the books and records of all Town officers and employees who receive or disburse funds. … The purpose of our audit was to review …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140Middle Country Public Library – Treasurer (2015M-291)
… Purpose of Audit The purpose of our audit was to review the Library’s Treasurer position for the period … is unclear. The Board does not require the Treasurer to take an oath of office, and the Treasurer submits invoices … accounting records or prepare and submit monthly reports to the Board. Key Recommendations Consult with legal counsel …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Islip Fire District – Disbursements (2020M-9)
… Audit Objective Determine whether disbursements were made in compliance with New York State General Municipal Law and … enforce the adopted travel policy when approving $125,028 in travel expenditures. District officials: Made 107 … Ensure that conference and travel expenditures are in compliance with the District’s travel policy. Ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Mount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… bidding. Did not issue requests for proposals for six of 10 professional services providers paid $416,367. Did not obtain quotes for 20 purchases totaling $150,293 out of 30 reviewed. Key Recommendations Develop written …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86Who Is Responsible? – Travel and Conference Expense Management
… The governing board is generally responsible for the high level oversight of local government or school … The governing board is also generally responsible for adopting broad policies that guide operations and protect assets. The responsibility for day-to-day operations, however, including implementing …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsibleCayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… our audit period because of the Board’s hindered ability to recognize revenue shortfalls or cost overruns, limiting … maintained in the financial accounting software. No budget-to-actual reports were prepared to monitor the District’s financial health. Comprehensive …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91Town of Petersburgh – Internal Controls Over Selected Financial Operations and the Justice Court (2015M-169)
… selected financial operations and the Justice Court for the period January 1, 2013 through August 31, 2014. … card purchases each month. Periodically reconcile the number of transfer station tickets purchased and permits provided from the Town of Berlin to the number of tickets and permits sold and on hand. Reconcile all …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/24/town-petersburgh-internal-controls-over-selected-financial-operations-andGenesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
… contract. Key Recommendations Require the purchasing agent to monitor compliance with the procurement policy and … agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comments …
https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-collegeTown of Caroline – Renewable Energy (2013M-325)
… of our audit was to examine the Town’s energy usage for Town facilities for the period January 1, 2010 through September 18, 2013. … Board members. The Town’s 2013 budgeted appropriations for all funds are approximately $1.7 million. Key Finding By …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325