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Fulton Public Library – Cash Receipts and Disbursements (2017M-269)
… Library’s bank account. Audit and approve claims prior to payment. … Fulton Public Library Cash Receipts and …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Walton Fire Department – Financial Operations (2017M-242)
… Purpose of Audit The purpose of our audit was to determine if officials provided adequate oversight of financial activities to ensure that resources were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242Chateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… $15,318 that required membership-authorization before payment. Key Recommendations Maintain accurate accounting …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77Town of McDonough – Financial Operations (2017M-120)
… by Town officials and employees. Audit claims prior to payment to ensure they are for proper and valid charges and …
https://www.osc.ny.gov/local-government/audits/town/2017/09/15/town-mcdonough-financial-operations-2017m-120City of Albany – Payroll (2015M-110)
… work day. Key Recommendations Ensure that all requests for payment for unused vacation time have adequate supporting …
https://www.osc.ny.gov/local-government/audits/city/2015/09/16/city-albany-payroll-2015m-110Cost-of-Living Adjustment – Special 20- and 25-Year Plans
… the eligibility requirements, including age and number of years retired, your retirement benefit will permanently increase each year. This cost-of-living adjustment (COLA) — subject to pension caps and limitations — is 50 percent of the previous year’s annual rate of inflation (never less …
https://www.osc.ny.gov/retirement/publications/1517/cost-living-adjustmentHighland Central School District – Non-Instructional Overtime (2021M-8)
… monitor overtime for non-instructional employees or review the overtime payment calculations. As a result: 20 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/highland-central-school-district-non-instructional-overtime-2021m-8Village of Sylvan Beach – Board Oversight (2013M-34)
… 2012. Background The Village of Sylvan Beach is located in the Town of Vienna in Oneida County and has approximately 900 residents. The …
https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34State Comptroller DiNapoli Releases School District Audits
… P. DiNapoli today announced the following school district audits were issued. Mount Pleasant Central School District – … P DiNapoli today announced the following school district audits were issued …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits-0Village of Bellport – Claims Processing (2014M-126)
… a deliberate and thorough audit of all claims prior to payment. Ensure that valid contracts or agreements are in …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126Town of Brasher – Spending of Casino Compact Money (2013M-131)
… April 30, 2012. Background The Town of Brasher is located in St. Lawrence County and has approximately 2,500 residents. … expended casino compact revenue during our audit period in accordance with the nature of the approved spending plans. …
https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131Madison County – Temporary Courthouse Lease and Renovations (2019M-41)
… or services rendered. Paid approximately $131,000 in renovation claims to the LLC without adequate supporting … action. Appendix B includes our comment on an issue raised in the County’s response letter. … Determine whether Madison …
https://www.osc.ny.gov/local-government/audits/county/2021/01/08/madison-county-temporary-courthouse-lease-and-renovations-2019m-41Pulaski Academy and Central School District - Separation Payments (2020M-20)
… Findings District officials need to improve the separation payment procedures. We found officials: Paid five former …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20The Academy Charter School - Credit Card Expeditures (2019M-80)
… had no receipts attached to the claims. 39 receipts in our test, totaling $25,342, were not itemized to show the … Ensure that credit card users include a list of officials in attendance for meal expenditures along with itemized …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80White Plains City School District – Procurement of Professional Services (2014M-240)
… period July 1, 2012 through April 30, 2014. Background The White Plains City School District is located in the city of White …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014mChautauqua Lake Central School District – Procurement (2024M-3)
… and deliberate audit of each claim before authorizing payment. District officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3X.7 Overview – X. Guide to Vendor/Customer Management
… contracts. Information about customers is stored in the New York State Customer File, which consists of Centralized …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7-overviewWarsaw Central School District – Out-of-District Tuition Billing (2021M-140)
… at the time the claims were audited and approved for payment. The claims auditor approved out-of-district billings …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140Sea Breeze Fire District – Board Oversight (2018M-269)
… records and reports. Audit all claims before authorizing payment. District officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/sea-breeze-fire-district-board-oversight-2018m-269Northville Public Library – Cash Disbursements (2015M-53)
… a thorough audit of all Library claims before approving payment. Establish policies and procedures that prohibit …
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53