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Contract Advisory No. 6
… only be changed when the original contract (sequence 0) is in the Open status. The Vendor ID cannot be changed once … with the incorrect Vendor ID. Use the attached chart: “ What To Do When An Incorrect Vendor ID Has Been Used For A Contract ” to determine what specific steps to take. In ALL cases, ensure that a …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/6-correcting-vendor-id-contractTown of Berkshire – Procurement and Conflict of Interest (2023M-84)
… The Town may have saved $3,891 (6 percent) on diesel fuel purchases if Town officials had used the New York State … of General Services (OGS) contract to purchase diesel fuel. The Highway Superintendent (Superintendent) had a … in a contract between the Town and his construction company, providing construction services totaling $3,000 …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-berkshire-procurement-and-conflict-interest-2023m-84Town of Greig – Long-Term Planning (2023M-13)
… to initiate corrective action. … audit town greig longterm planning …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13Brocton Central School District – Financial Management (2023M-44)
… to initiate corrective action . Appendix B includes our comment on issues District officials raised in their …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44Clarendon Fire Company – Financial Activities (2023M-50)
… the Executive Board (Board) with sufficient information to monitor the Company’s financial activity. Company … always provide the Treasurer with sufficient information to record financial transactions. The Treasurer was not … cash receipts, totaling $86,208, were not reported to the Board, as required. Credit card payments, totaling …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50Lyons Central School District – Payroll 2022M-71
… officials ensured the District accurately paid employees’ salaries and wages. Key Findings District officials did not ensure employees’ salaries and wages were always paid accurately. As a result: … Ensure that employees are paid in accordance with approved salaries and/or applicable CBAs and that leave time is …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71Village of Waterford – Board Oversight (2022M-70)
… Determine whether the Village of Waterford (Village) Board (Board) provided adequate oversight of financial operations. … … Determine whether the Village of Waterford Village Board Board provided adequate oversight of financial …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70Franklin Central School District – Information Technology (2022M-19)
… confidentially to officials, we found that: Nine of the District’s network user accounts (8 percent) were not … created additional network entry points that, if accessed by attackers, could be used to inappropriately access and … follow to recover data and resume essential operations in a timely manner. Key Recommendations Develop written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19Downsville Fire District – Procurement and Claims Audit (2022M-130)
Determine whether the Downsville Fire Districts District Board of Fire Commissioners Board ensured that goods and services were procured in accordance with the procurement policy and claims were approved prior to payment
https://www.osc.ny.gov/local-government/audits/fire-district/2022/12/30/downsville-fire-district-procurement-and-claims-audit-2022m-130Village of Old Westbury – Justice Court (2017M-64)
… 2015 through September 30, 2016. Background The Village of Old Westbury is located in the Towns of Oyster Bay and North Hempstead in Nassau …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64Town of Stafford – Capital Projects (2024M-17)
… the Board relied on an engineering firm (Engineer) and a financial advisor (Advisor) to manage the capital projects, … financing source shortfalls. Moreover, the Board created a taxpayer equity issue when a portion of the costs to … B includes our comments on issues raised in the Town’s response. … Determine whether the Town of Stafford Town …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… of July 1, 2012 through August 30, 2013. Background The East Quogue Union Free School District, which is governed by … to user access rights to the financial software system. … East Quogue Union Free School District Selected Payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andTown of Yorkshire – Financial Management (2021M-109)
… maintained reasonable levels of fund balance and properly planned for equipment replacement. Key Findings The Board and … maintained reasonable levels of fund balance and properly planned for equipment replacement …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109Plainville Fire District – Board Oversight (2021M-91)
… to reserves and overestimated appropriations. Adopt a fund balance policy or develop multiyear financial and capital … Key Recommendations Adopt realistic budgets and a fund balance policy and develop multiyear financial and capital …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91Franklin County Probation Department – Restitution Payments (S9-20-13)
… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments … not always properly enforce restitution orders, notify the court when a probationer violated the court order or disburse …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/franklin-county-probation-department-restitution-payments-s9-20-13Chenango County Probation Department – Restitution Payments (S9-20-3)
… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed … and appropriately. Key Findings Department officials did not always properly enforce restitution orders, notify the court when a probationer violated the court order or disburse …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/chenango-county-probation-department-restitution-payments-s9-20-3Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… select real property tax exemptions. Key Findings Of the 252 granted exemptions we reviewed totaling … (38 percent), valued at approximately $2.4 million in assessed value, lacked one or more pieces of supporting … in Appendix B, Town officials generally agreed with our recommendations and indicated they planned to take …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207Sidney Central School District - Financial Management (2019M-243)
… whether the Board and District officials properly managed fund balance. Key Findings As of June 30, 2019, the … respectively, were excessive. The District’s reported fund balances exceeded its statutory limit in all three …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243Madison County - Claims Audit and Payment Process (2019M-142)
… that 121 claims totaling $752,749 lacked adequate support or documentation showing receipt of goods or services. In addition, claims totaling $1.3 million were … and recommendations, but indicated they have initiated or planned to initiate corrective action. Appendix B includes …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142Town of DePeyster – Town Clerk Operation-Tax Collection (2015M-91)
… 1, 2013 through November 4, 2014. Background The Town of De Peyster is located in St. Lawrence County and has a …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-depeyster-town-clerk-operation-tax-collection-2015m-91