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OSC's Online Government Accounting Schools
… Register Now Registrations close 3 weeks prior to class start date. Preferred attendees are New York State …
https://www.osc.ny.gov/local-government/academy/oscs-online-government-accounting-schoolsVillage of Millbrook - Financial Operations and Procurement (2018M-135)
… for $317,988 of restricted donations. The Village has two bank accounts that are not for Village purposes. Village …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-millbrook-financial-operations-and-procurement-2018m-135Street and Sidewalk Cleanliness (Follow-Up)
… (Report 2019-N-1 ). About the Program The New York City (NYC) Department of Sanitation (DSNY) has access to several data sources to monitor the cleanliness of NYC’s streets and sidewalks, including: Scorecard Ratings created by the NYC Mayor’s Office of Operations (Operations); NYC311 service …
https://www.osc.ny.gov/state-agencies/audits/2022/10/25/street-and-sidewalk-cleanliness-followTown of Chemung – Conflict of Interest (2022M-176)
… Findings Two Board members are the owners of two separate auto service corporations which provided automotive work to … Article 18, each invoice for repair work provided by the auto service corporations qualified as a contract with the Town. As sole owners of the auto service corporations, the Board members were deemed to …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176Buffalo Academy of Science Charter School - Procurement (2019M-250)
… Objective Determine whether a competitive process is used to procure goods and services. Key Findings The School’s … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether a competitive process is used to procure goods and services …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/13/buffalo-academy-science-charter-school-procurement-2019m-250Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… did not properly monitor and account for 70 percent of the 60 fixed assets we examined, including computers, … science equipment. 34 assets with combined purchase prices of approximately $46,400 did not have required asset tags and/or were not on the inventory list. Three assets with combined purchase …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139Copiague Fire District – Procurement (2020M-114)
… District (District) officials used a competitive process to procure goods, services and professional service providers … officials did not always use a competitive process to procure goods, services or professional services or ensure … disagreed with certain findings but indicated they plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/copiague-fire-district-procurement-2020m-114Salem Central School District - Purchasing (2019M-105)
… the statutory bidding thresholds. Key Findings Our review of 60 purchases made during our audit period totaling … and implement procedures to seek competition for purchases of goods and services that were not required to be …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105Plattsburgh City School District - Procurement (2019M-198)
… whether District officials procured goods and services in accordance with Board policies and applicable statutory … reviewed totaling approximately $1.1 million were procured in accordance with the District’s purchasing policies and … contracts (73 percent) totaling $56,624 were not procured in accordance with the purchasing policy. Of the services …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198New Hartford Central School District – Payroll (2021M-149)
… found that District officials accurately paid $3.1 million in salaries and wages to the 48 employees we tested, in … Board authorizations. However, there are opportunities for District officials to strengthen internal controls over … new employees to the financial system and was responsible for adding and changing salaries and pay rates, processing …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149Medicaid Program – Improper Medicaid Payments for Terminated Drugs
… whether the Medicaid program made improper payments for drugs dispensed after their drug termination date. The … and is overseen at the federal level by the Centers for Medicare & Medicaid Services (CMS). The Medicaid program …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-terminated-drugsVillage of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… prepared by the Clerk-Treasurer. Perform, or contract for, an annual audit of the Clerk-Treasurer’s records. …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76County of Rockland – Budget Review (B20-6-13)
… expenditure projections in the County’s proposed budget for the 2021 fiscal year are reasonable. Background The … during which it was authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, its proposed budget for the next succeeding fiscal year. Key Findings The …
https://www.osc.ny.gov/local-government/audits/county/2020/11/13/county-rockland-budget-review-b20-6-13About the Record of Activities – Reporting Elected and Appointed Officials
… that employer. I report four days of credit each month for this individual. Does she need to prepare and submit … full-time credit? How do I establish a standard work day for an official who participates in a time-keeping system? Is travel time considered appropriate or inappropriate for an elected official’s ROA? Our tax collector works more …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-record-activitiesKenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… they are appropriately aggregated to determine whether it is necessary to obtain Board approval or use competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Village of Waterford – Board Oversight (2022M-70)
… duties. Request or receive adequate monthly reports from the Treasurer to adequately monitor operations, or …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70West Islip Union Free School District – Financial Management (2022M-40)
… West Islip Union Free School District’s (District) Board of Education (Board) reasonably and transparently managed … Board and officials’ budgeting practices and management of fund balance and reserves resulted in levying more taxes … the West Islip Union Free School Districts District Board of Education Board reasonably and transparently managed fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40Weedsport Central School District – Payroll (2021M-179)
… the Treasurer’s and his 2021-22 salaries, which resulted in their salaries being overstated by $550 and $590. District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-payroll-2021m-179Town of Alfred – Incompatible Duties (2021M-99)
… Ensure that the bookkeeper’s appointment does not result in an incompatibility of duties. Ensure that AUDs are … B includes our comment on an issue that was raised in the Town’s response letter. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99Medina Central School District - Tax Collection (2019M-151)
… Maintain accurate, complete and timely records for all tax collections and ensure that daily receipts …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151