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Renaissance Academy Charter School of the Arts – Financial Operations (2016M-198)

… Purpose of Audit The purpose of our audit was to review Board oversight of the School’s financial … Charter School of the Arts, which provides education to approximately 250 students, is located in the Town of … Findings The Board did not establish adequate procedures to ensure that all disbursements had sufficient supporting …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198

State Agencies Bulletin No. 283

… requirements relating to their annual income and family size. Eligible employees have the option of receiving …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/283-advance-payment-earned-income-credit

Hudson Housing Authority – Board Oversight (2016M-302)

… May 18, 2016. Background The Hudson Housing Authority is located in the City of Hudson in Columbia County and … low-rent housing for qualified individuals. The Authority is governed by a seven-member Board of Commissioners … among employees or that increased managerial oversight is in place. Perform a deliberate and thorough audit of …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302

Village of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)

… Department, Highway Department, Clerk’s Office and Library. Neither the Village Board nor the Library Board audits or approves claims for payment. Checks are signed with …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013m

X.10 Record Retention for Vendor Records – X. Guide to Vendor/Customer Management

… (OSC) record retention requirements related to vendor registration in the Statewide Financial System (SFS). OSC’s auditors will require … to support information that is entered into the Statewide Vendor File in the SFS. As a result, OSC may contact the … Comptrollers OSC record retention requirements related to vendor registration in the Statewide Financial System SFS …

https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x10-record-retention-vendor-records

IX.5 Federal Billing & Invoicing Overview – IX. Federal Grants

… status, the billing process is initiated. To allow the state to take advantage of discounts on payments to vendors under the Procure to Pay Initiative (P2P) and still remain in compliance with the State’s CMIA Treasury State Agreement, AP vouchers will be …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-overview

IX.5 Federal Billing & Invoicing – IX. Federal Grants

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-federal-billing-invoicing

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

… report - pdf ] Audit Objective Assess whether separation payments to certain Whitesboro Central School District … with Board-approved agreements. Key Findings Separation payments made to seven of 10 employees tested were generally … supported and accurately calculated. However, we question payments to three employees totaling $108,963. District …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146

Fairport Public Library – Financial Management (2014M-354)

… $2.6 million. Key Findings Library officials do not review or approve financial transactions before they occur. The Board did not establish formal financial plans or budgeting policies. Unrestricted fund balance has …

https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354

Village of Fort Plain – Leave Benefits (2020M-101)

… properly recorded or supported by Village records. 133 hours of accrued comp time, valued at approximately $4,600, … supported by an employee’s time and attendance records. 33 hours of comp time and eight hours of personal time, valued at approximately $900, were …

https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101

Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)

… supported and necessary before approving them for payment. Develop procedures to monitor credit card use and …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50

Wassaic Fire District – Purchasing and Claims Processing (2017M-8)

… the State, distinct and separate from the Town of Amenia, in Dutchess County. The District is governed by an elected … procuring professional services or document the rationale in instances when competition is not sought. Ensure written …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8

Brighton Fire District – Non-Payroll Disbursements (2020M-133)

… procured, properly approved, adequately supported and for District purposes. Key Findings District officials … The District may have saved about $7,100 for meals and lodging if the United States General Service … allowed changes to transaction data without approval and officials did not use available software controls to …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133

2019 Annual Audit

… in 2019 - the Uninsured Employers Fund, the Special Fund for Disability Benefits, the Second Injury Fund, and the Fund for Reopened Cases. The Board completed its transition from … in April 2018 and processed all claim payments in the SFS for all of 2019. Key Findings Our Office identified 1,208 …

https://www.osc.ny.gov/state-agencies/audits/2021/05/19/2019-annual-audit

Town of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)

… required health insurance premium contributions from her pay, totaling $2,875 and received an unauthorized retroactive … the clerk’s time records; therefore, she received overtime pay totaling $13,129 that was not approved in advance. The …

https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56

Town of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)

… the State Comptroller (OSC) was accurate with respect to job performance, sales tax exemptions and payment in lieu of taxes (PILOT) … and are accurately calculated based on the correct sales tax amounts. Establish adequate procedures to review …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approval

Village of Afton – Claims Auditing and Disbursements (2023M-177)

… claims. As a result, payments were made prior to audit, for unsupported claims and for inappropriate purposes. Of the 98 claims totaling … itemized receipts. The Village reimbursed the former Mayor for two payments totaling $1,500 for the Village’s accounting …

https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177

Village of Hunter – Financial Operations (2023M-164)

… – pdf] Audit Objective Determine whether the Village of Hunter (Village) Board of Trustees (Board) and Clerk-Treasurer properly managed … to the public, Establish controls to address the lack of segregation of the Clerk-Treasurer’s duties, Provide … Determine whether the Village of Hunter Village Board of Trustees Board and ClerkTreasurer …

https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164