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Vendor File Advisory No. 11

… Subject: Selecting the Correct Vendor Location in SFS Guidance: It is important that agencies select the correct vendor Location for each transaction in SFS. This will ensure the State does business with the vendor according to the … Selecting the Correct Vendor Location in SFS …

https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-location

Village of Tuxedo Park - Board Oversight (2018M-66)

… Village of Tuxedo Park Board Oversight 2018M66 …

https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66

City of Binghamton - Water System Cybersecurity (2018M-152)

… officials adequately safeguarded electronic access to the water system. Key Findings City officials did not: Adequately safeguard the electronic access to the water system. Implement a formal process to stay updated on … public disclosure of information that could jeopardize the water system. Provide staff with cybersecurity awareness …

https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-binghamton-water-system-cybersecurity-2018m-152

School District Bus Safety (2018-MS-4)

… found 22 bus drivers (3 percent) were omitted from random drug testing. Of the 864 required safety drills, 324 (38 …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4

Cost-Saving Ideas: School District Auditing – Audit Committee

… The audit committee assists and advises the board on issues relating to the district’s internal and external audits. Selecting the audit … committee You must select an audit committee unless your district has fewer than eight teachers. The committee must … CostSaving Ideas School District Auditing Audit Committee …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committee

Village of Nelliston - Payroll and Accounting Records (2018M-162)

… finances. Key Findings The Clerk did not withhold health insurance contributions totaling $5,392 from the … Attorney to recoup the Superintendent’s unpaid health insurance premium. Provide appropriate oversight to ensure the …

https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162

County of Rockland – Budget Review (B18-6-11)

… the significant revenue and expenditure projections in the County’s proposed budget for the 2019 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and … $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. Additionally, …

https://www.osc.ny.gov/local-government/audits/county/2018/11/05/county-rockland-budget-review-b18-6-11

Town of Yates - Town Supervisor's Records and Reports (2018M-154)

… financial records and reports were not adequate: The bookkeeper maintained two cash ledgers. Bank reconciliations … financial reports, leading to the deterioration of the general town-wide’s fund balance, which had a deficit of … reports. Address the financial problems affecting the general town-wide fund when adopting the 2019 budget. Town …

https://www.osc.ny.gov/local-government/audits/town/2018/10/12/town-yates-town-supervisors-records-and-reports-2018m-154

Village of Kaser - Refuse User Fees and Records (2018M-97)

… expenditures and maintained appropriate records for refuse collection operations. Key Findings The Village charged residents $400,356 for refuse collection which exceeded the outsourced contracted cost of $215,352 for collection without adequate substantiation for the excess …

https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97

Brentwood Public Library – Leave Accruals (2018M-26)

… Office employees were overstated by a total of 272 hours. The Library Director started 2016-17 with 84 hours of vacation leave and 14 hours of personal leave more than his collective bargaining …

https://www.osc.ny.gov/local-government/audits/library/2018/04/20/brentwood-public-library-leave-accruals-2018m-26

Rockland County - Budget Review (B17-6-16)

… the significant revenue and expenditure projections in the County’s proposed budget for the 2018 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and … $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. Additionally, …

https://www.osc.ny.gov/local-government/audits/county/2017/11/10/rockland-county-budget-review-b17-6-16

XI.18.J Gender-Based Violence and the Workplace – XI. Procurement and Contract Management

… contract must establish a policy addressing gender-based violence in the workplace and include required certification … they have implemented a policy addressing gender-based violence in the workplace or provide a signed statement … For additional information visit  Gender-Based Violence and the Workplace | Office for the Prevention of …

https://www.osc.ny.gov/state-agencies/chapter-xi/xi18j-gender-based-violence-and-workplace

Clifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)

… January 1, 2014 through January 31, 2015. Background The Clifton Park Volunteer Fire Department is a volunteer … organization that comprises firefighters who serve the Clifton Park-Halfmoon Fire District No. 1 in Saratoga County. … Clifton Park Volunteer Fire Department Internal Controls Over …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-over

Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)

… that amounts earned for leave are granted in accordance with contracts and Board approval and that leave records are … communicated IT recommendations. District officials agreed with our recommendations and indicated they planned to …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-non

Roosevelt Fire District – Fire Station Project (2015M-163)

… of the state, distinct and separate from the Town of Hyde Park, Dutchess County, in which it is located. The District, which covers 27 square …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/23/roosevelt-fire-district-fire-station-project-2015m-163

Cortland County - Claims Audit and Check Printing (2018M-247)

… The Legislature has not audited claims since 2015. The Finance Office clerks have access rights in the financial software to … and apply the Treasurer’s signature to checks at the time of printing, without direct supervision. The Treasurer did …

https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247

Hoosic Valley Central School District - Financial Management (2018M-238)

… and reasonable and use excess amounts in accordance with applicable statutes and in a manner that benefits taxpayers. District officials generally agreed with our recommendations and indicated they planned to take …

https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238

Bolton Central School District - Fund Balance Management (2018M-249)

… 13 percent from 2015-16 through 2018-19. The unemployment insurance reserve was overfunded and the retirement …

https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249

Tuckahoe Common School District - Purchasing (2018M-228)

… paid an investigator $7,813 more than the Board-approved rate of $45,000. We examined invoices from 20 vendors … $48,965 and found that the District procured goods and services from 12 vendors totaling $23,678 without obtaining … Use competitive methods to procure professional services and purchases under the bidding threshold. Obtain …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-purchasing-2018m-228

Town of Ausable – Water and Sewer District Financial Operations (2015M-274)

… districts. The Town did not enter into a written agreement with the Town of Chesterfield, which bills, collects and … districts. Enter into a written intermunicipal agreement with the Town of Chesterfield. Ensure that penalties are …

https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-ausable-water-and-sewer-district-financial-operations-2015m-274