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Town of Cheektowaga – Credit Card Purchases (2017M-18)

… Purpose of Audit The purpose of our audit was to review credit card … required purchasing log to their credit card statements when submitting their receipts to the accounting department. Board minutes do not contain any evidence to show that the Board audited …

https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18

Town of Thurman – Capital Projects (2016M-431)

… Approve all advances to fund project expenditures prior to payment. … Town of Thurman Capital Projects 2016M431 …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-capital-projects-2016m-431

Oswego City School District - Separation Payments (2021M-194)

… calculate separation payments or benefits for five of the 10 employees that we reviewed. Officials made … totaling $38,477 that were inconsistent with language in the employees’ CBA or employment contract. For example, …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/oswego-city-school-district-separation-payments-2021m-194

Northport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)

… support transactions totaling $134,449 were missing and 95 payment request forms totaling $66,149 either had no …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroom

Long Lake Central School District – Capital Project (2021M-183)

… complete report - pdf ] Audit Objective Determine whether Long Lake Central School District (District) officials … officials agreed with our findings. … Determine whether Long Lake Central School District District officials properly …

https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183

Town of Hempstead – Compensatory Time (2021M-64)

… supervisors. Ensure separation payments that included a payment for unused comp time were supported. Key …

https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64

Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)

… maximum reimbursement rates, such as GSA per diem rates, for lodging, meals and mileage. Ensure all credit card claims …

https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expenditures

Quaker Street Fire District – Board Oversight (2021M-96)

… Board of Fire Commissioners (Board) provided oversight to ensure purchases complied with the District’s procurement … Additionally, the Board did not provide adequate oversight to ensure the required AUDs were filed timely. The Board: Did … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96

Copenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)

… Ensure all claims are audited and approved before payment and adequately supported. Ensure adequate cash …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activities

Town of Marcy – Justice Court Operations (2020M-166)

… performed by the clerk and ensure pending traffic tickets are enforced in a timely manner. Upgrade the Court’s …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166

City of Hornell – Foreign Fire Insurance Tax Money (2020M-140)

… provided oversight of foreign fire insurance (FFI) tax money. Key Findings Officials did not adopt policies and procedures guiding the handling of FFI tax money and provide oversight to ensure accurate records were … The Chamberlain did not maintain custody of the FFI tax money. The Fire Chief was solely responsible for disbursing, …

https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140

X.4.C Contacts – X. Guide to Vendor/Customer Management

… The primary contact also receives the Vendor Self-Service Portal invitation email, which includes instructions for … the vendor to the New York State Vendor Self-Service Portal webpage at … . After signing into the Vendor Self Service Portal, the vendor will be able to add or update any contact …

https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4c-contacts

IX.7.J Final Reports – IX. Federal Grants

… York State’s official book of records, the amounts listed in any final financial report should be traceable to SFS … final report, agencies may request the project be closed in the SFS by notifying the OSC Bureau of State Accounting …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reports

Accounts Payable Advisory No. 68

… coordinators, refined guidance for reviewing claims for payment and associated documentation, and new links to …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/68-monitoring-moving-services

Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)

… not ensure that cash receipts were adequately documented. Of 125 deposits totaling $318,091 made during the audit …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activities

West Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)

… Manager/Treasurer (Treasurer) did not control when her electronic signature was used by another employee to sign … Key Recommendations The Treasurer should control when her electronic signature is applied to checks. The Board …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursements

Saratoga Springs Public Library – Claims Processing (2014M-351)

… the responsibility to audit and approve all claims for payment to the Board President. Key Recommendations Ensure …

https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351

Oneida Public Library District – Cash Disbursements (2015M-20)

… Oneida Public Library District was established in Madison and Oneida Counties, including portions of the City of Oneida and the Towns of Lincoln, Lenox, Verona, Vienna and Vernon within the Oneida City School District’s …

https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20