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XI.11.A Agency Contracts, Non-Personal Service and Capital Spending Controls – XI. Procurement and Contract Management
… (OSC) audit of contracts and review of contract reporter exemption requests. In accordance with Bulletin … transactions submitted to OSC for pre-audit and contract reporter exemption requests submitted to OSC for approval … Comptrollers audit of contracts and review of contract reporter exemption requests …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11a-agency-contracts-non-personal-service-and-capital-spending-controlsTown of Fremont - Highway Asset Accountability and Procurement (2019M-18)
… used a competitive process to procure highway goods and services. Key Findings Town officials did not update the … or monitor highway fuel usage. Key Recommendations Review and update the procurement policy. Document quotes obtained … in the most economical way. Maintain complete, accurate and up-to-date inventory records for assets and fuel. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/05/22/town-fremont-highway-asset-accountability-and-procurement-2019m-18Village of Avon - Board Oversights and Professional Services (2018M-30)
… oversight. Determine if the Village obtained proposals and executed and monitored contracts for professional services. Key … The Treasurer inaccurately recorded capital reserves and operating fund expenditures and the Board inappropriately … Village of Avon Board Oversights and Professional Services 2018M30 …
https://www.osc.ny.gov/local-government/audits/village/2018/05/18/village-avon-board-oversights-and-professional-services-2018m-30Taxes – 2021 Financial Condition Report
… State Tax Collections Decreased Slightly in SFY 2020-21 from $82.9 Billion to $82.4 Billion In SFY 2020-21, reported New York State tax collections … 10.6 percent from the previous year. A 24.4 percent growth in personal income tax collections, buoyed by an estimated …
https://www.osc.ny.gov/reports/finance/2021-fcr/taxesTown of Stony Point – Claims Processing and Purchasing (2014M-239)
… of our audit was to evaluate the Town’s claims processing and purchasing practices for the period January 1, 2013 … The Town of Stony Point is located in Rockland County and has a population of approximately 15,000. The Town is … by a five-member Town Board which comprises the Supervisor and four Board members. Budgeted appropriations for the 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-stony-point-claims-processing-and-purchasing-2014m-239Town of Covert – Financial Management and Justice Court (2015M-180)
… of our audit was to review the Town’s budgeting practices and its resultant financial condition and to review the Court’s financial activity for the period … Background The Town of Covert is located in Seneca County and has a population of approximately 2,200. Budgeted …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-covert-financial-management-and-justice-court-2015m-180Town of Harford - Highway Asset Accountability and Procurement (2019M-201)
… used a competitive process to procure highway goods and services and complied with statutes related to conflicts of interest. … employees do not have a prohibitive conflict of interest in Town contracts. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-harford-highway-asset-accountability-and-procurement-2019m-201Poughkeepsie City School District - Procurement and Claims Auditing (2019M-16)
… the Board provided adequate oversight of procurement and claim processing. Key Findings The Board did not: Seek … approximately $1.6 million or competitively bid purchase and public works contracts totaling approximately $6.1 … for Technology: Circumvented the procurement policy and ordered various items online totaling $71,226 during the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/poughkeepsie-city-school-district-procurement-and-claims-auditing-2019mBaldwin Fire District - Credit Card and Travel Expenditures (2018M-27)
… Determine whether the Board ensured that credit card and travel expenditures were adequately supported and for legitimate District purposes. Key Findings Of the 279 … packages, for a conference in Florida, totaling $5,982 and charged an additional $1,095 for meals even though they …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/baldwin-fire-district-credit-card-and-travel-expenditures-2018m-27Westfield Academy and Central School District - Financial Management (2018M-67)
… whether District officials properly managed fund balance and reserves. Key Findings Unrestricted fund balance exceeded … appropriated fund balance not needed to fund operations and overestimated appropriations by a total of approximately … The Board did not adopt an adequate reserve fund policy and three reserves with balances totaling more than $1 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/westfield-academy-and-central-school-district-financial-management-2018mTown of Binghamton - Credit Cards and Non-Payroll Disbursements (2018M-94)
… whether the Board properly monitored credit card use and ensured non-payroll disbursements were adequately supported and for proper Town purposes. Key Findings The Board adopted insufficient credit card and meal reimbursement policies and did not enforce the …
https://www.osc.ny.gov/local-government/audits/town/2018/12/07/town-binghamton-credit-cards-and-non-payroll-disbursements-2018m-94Liverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
… financial operations. Library officials accurately accrued and correctly paid employees for earned compensatory time and vacation leave. Key Findings The Board improperly … to the School District’s claims auditor. Compensatory time and vacation leave was not always accrued and paid in …
https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… Agency (YCIDA) officials properly recorded, supported and reported cash receipts and disbursements, including payroll. Key Findings Although … did not find any significant errors in how cash receipts and disbursements were recorded and reported, we found the … Agency YCIDA officials properly recorded supported and reported cash receipts and disbursements …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andXII.6.M Lien Processing and Financial Reporting for Sole Custody Accounts – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section provides Business Units with guidance and requirements on the Internal Revenue Service’s (IRS) Form 1099 reporting and filing requirements, as well as lien processing for those … This section provides Business Units with guidance and requirements on the Internal Revenue Services IRS Form …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6m-lien-processing-and-financial-reporting-sole-custody-accountsBay Shore Fire District – Time and Attendance Records (2017M-264)
… adequate time records to ensure employees received the pay and accrued leave to which they were entitled for the period … District is a district corporation of the State, distinct and separate from the Town of Islip in Suffolk County and provides approximately 13,500 residents with fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264Orleans County – Sheriff’s Department Inmate and Commissary Accounts (2017M-209)
… of our audit was to examine the Department’s processes and procedures over inmate and commissary accounts for the period January 1, 2015 … Orleans County is located in western New York State and has a population of approximately 43,000. The County … Orleans County Sheriffs Department Inmate and Commissary Accounts 2017M209 …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/orleans-county-sheriffs-department-inmate-and-commissary-accounts-2017m-209Rye City School District – Payroll and Leave Accruals (2016M-169)
… evaluate the accuracy of the District’s payroll payments and to determine if the District properly accounted for leave … did not always manually enter the correct rates or hours, and there was no supervisory review of her work. Not all … Rye City School District Payroll and Leave Accruals 2016M169 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169Village of Cape Vincent – Payroll and Claims Auditing (2015M-131)
… was to review the Village’s internal controls over payroll and the claims audit process for the period June 1, 2013 … The Village of Cape Vincent is located in Jefferson County and has a population of approximately 700. The Village is … totaled approximately $1.8 million for the general, water and sewer funds. Key Findings Payroll duties are not …
https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131Village of Sandy Creek – Cash Receipts and Disbursements (2017M-36)
… ensured that receipts were properly billed, collected and accounted for, and disbursements were supported and for proper Village purposes for the period June 1, 2015 … Village of Sandy Creek Cash Receipts and Disbursements 2017M36 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-sandy-creek-cash-receipts-and-disbursements-2017m-36Town of Hartford – Online Banking and Information Security (2016M-385)
… of our audit was to review online banking transactions and determine if the electronic financial information is … The Town of Hartford located in Washington County and has a population of approximately 2,270. The Town is … party used for IT services to outline the Town's needs and expectations and level of service required. The Board has …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385