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Accounts Payable Advisory No. 11
… to help Citibank apply credit card payments properly, Vendor ID 1000009372, 1000031857, and 1000058617 have been … when Business Units create a voucher to pay under these vendor numbers, SFS automatically places the checkmark in the “Separate Payment” box in the Payment Options section of the voucher. Business Units should not …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/11-separate-payments-citibankVendor File Advisory No. 11
… in SFS. This will ensure the State does business with the vendor according to the vendor’s logistical … choose for the transaction, agency staff must communicate with the vendor to determine the appropriate Location prior …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-locationNew Lebanon Central School District – Network User Accounts (2021M-30)
… and disabling user permissions and monitoring compliance with the AUP. Maintain an authorized network user list and … and disable unneeded accounts. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30Whitesville Central School District – Information Technology (2021M-22)
… and information systems. Establish a written agreement with the Erie 1 Board of Cooperative Educational Services … for monitoring shared accounts. District officials agreed with our recommendations and indicated they have initiated or …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22Town of Hempstead Local Development Corporation – Project Approval and Oversight (2021M-37)
… THLDC officials cannot determine whether projects are meeting the intended purpose because the goals of the … the monitoring process can establish whether projects are meeting the intended purpose. THLDC officials disagreed with …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/09/10/town-hempstead-local-development-corporation-projectWorcester Central School District - Fund Balance Management (2022M-75)
… reasonable estimates when developing the budget. Comply with the statutory fund balance limit. District officials generally agreed with our findings and recommendations and indicated they will …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Fly Creek Fire District – Non-Payroll Disbursements (2022M-115)
… performed all aspects of the disbursements process with little oversight or mitigating controls. The Board did … Seek competition for purchases. District officials agreed with our findings and indicated they would initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/23/fly-creek-fire-district-non-payroll-disbursements-2022m-115Downsville Central School District – Claims Auditing (2022M-134)
… Ensure officials and staff clearly document compliance with the District’s procurement policies and procedures. District officials generally agreed with our recommendations and indicated they took corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/downsville-central-school-district-claims-auditing-2022m-134Village of Dering Harbor – Payroll (2020M-78)
… Establish formal, written employment contracts with employees. Require employees to maintain detailed time … documentation. Village officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-dering-harbor-payroll-2020m-78Village of Little Valley – Capital Project Management (2020M-129)
… monitored the waste water treatment plant (WWTP) project. Key Findings The Board properly planned the WWTP project but could have better managed certain aspects of the project. The Board developed a financial plan that addressed … monitored the waste water treatment plant WWTP project …
https://www.osc.ny.gov/local-government/audits/village/2021/01/15/village-little-valley-capital-project-management-2020m-129Groton Central School District – Cash Management (2020M-124)
… another $367,963 if officials invested available funds in a financial institution that offered higher interest … corrective action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124Honeoye Falls Lima Central School District – Access Controls (2020M-112)
… information technology (IT) security policies, resulting in increased risk that data, hardware and software may be … whether they were appropriate or needed to be disabled. In addition, sensitive IT control weaknesses were … COVID-19 pandemic, with the District‘s increased reliance on a remote learning environment and administrative …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/12/honeoye-falls-lima-central-school-district-access-controls-2020m-112Andes Joint Fire District – Financial Activities (2020M-158)
… recorded all transactions accurately and timely. Comply with New York State Town Law (Town Law) Section 176. Thirty … otherwise provided by Town Law. Officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158Franklin-Treadwell Fire District – Disbursements (2021M-16)
… oversight. Aside from minor exceptions which we discussed with District officials, disbursements were authorized, … approve electronic transfers. District officials agreed with our recommendations and indicated they have taken …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16Hauppauge Union Free School District – Leave Accruals (2022M-150)
… Ensure leave accruals are accounted for in accordance with written procedures, CBAs and individual contracts. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150Lisbon Central School District – Medicaid Reimbursements (2022M-180)
… claims to recover part of the costs associated with these services. As a result, the District did not … claim documentation. District officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/lisbon-central-school-district-medicaid-reimbursements-2022m-180Orange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)
… timely manner. Develop a process to identify and follow up with employees who have not completed the required IT security awareness training. BOCES officials agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-userVillage of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)
… transparently planned and monitored the pool capital project (Project). Key Findings The Board did not transparently plan or sufficiently monitor the Project . As a result, total costs to complete the Project … audit village stamford pool capital project planning monitoring …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204Gouverneur Central School District – Medicaid Reimbursements (2023M-34)
… claims to recover part of the costs associated with these services. As a result, the District did not … for Medicaid reimbursement. District officials agreed with our recommendation and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34Village of Arkport – Water Fund Financial Operations (2020M-45)
… oversight of the Treasurer's work. Ensure billings comply with the Water Usage Law (WUL). Village officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45