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XI.3 Submission of Purchase Orders – XI. Procurement and Contract Management
… OVERVIEW This section outlines the process and documentation requirements for purchase order submittals … provides guidance on State contracting entity creation and submission of these transactions in the SFS as “OP” transactions. For guidance on creation and submission of purchase orders issued from OGS centralized …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi3-overviewPlattsburgh Housing Authority – Tenant Rents (2015M-260)
… The Authority had no comprehensive written policies and procedures over the billing and collection of tenant rents. Billing and collection duties were not properly segregated. No one internally reviewed the rent and additional charges …
https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260Sewanhaka Central High School District – Student Fees (2016M-296)
… for test preparation classes, advanced placement exams and driver education classes for the period July 1, 2014 … is located in the Town of Hempstead, Nassau County and comprises four Union Free School Districts: Elmont, … None of the finance clerks issued triplicate receipts. No one was responsible for reconciling collections and deposits. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296Town of Frankfort - Board Oversight (2018M-58)
… provided adequate oversight over financial activity and ensured receipts were deposited and disbursements were supported and authorized. Key Findings … that did not contain adequate support. In addition, one employee was overpaid $1,100 and detailed time records …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58East Bloomfield Fire District – Financial Operations (2017M-154)
… District is a district corporation of the State, distinct and separate from the Town of East Bloomfield, in Ontario … agent does not provide the Board with required quotes and does not retain the documentation. The Board has not … and receipts, which include involvement of more than one individual and retaining records of all receipts. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154Village of Dering Harbor – Board Oversight (2020M-29)
… to comply with statutory requirements when presenting and adopting budgets for 2013-14 through 2018-19. … revenues by a total of $151,908 (9.5 percent) and underestimated appropriations by a total of $210,126 … action if necessary. Village officials disagreed with one of our findings but indicated they have taken or plan to …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Town of North East – Internal Controls Over Information Technology (2013M-31)
… The Town of North East is located in Dutchess County and has a population of approximately 3,500. The elected Town Board is comprised of four Board members and the Supervisor. The Town’s budget for the 2012 fiscal … Findings The Board does not have a written agreement with one of the Town’s IT service providers and cannot be assured …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31Sherman Central School District – Claims Processing (2016M-352)
… Clymer, French Creek, Mina, North Harmony, Ripley, Sherman and Westfield in Chautauqua County. The District, which operates one school with approximately 400 students, is governed by an … totaled approximately $9.5 million. Key Findings The Board and District officials have not developed adequate written …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Town of Virgil – Justice Court Operations (2015M-77)
… The Town of Virgil is located in Cortland County and has a population of approximately 2,400. The Town is … operations of the Town Justice Court. The Court has one elected Justice and a Court clerk. The Court reported a total of …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-virgil-justice-court-operations-2015m-77Controls Over Cash Advance Accounts (Follow-Up)
… determined whether Parks needs their advance accounts and whether the money is properly accounted for and used for appropriate business expenses. We concluded that … audit recommendations, seven have been implemented and one recommendation has not been implemented. Key …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/controls-over-cash-advance-accounts-followWest Babylon Union Free School District – Claims Audit (2024M-62)
… claims. As a result, there is an increased risk that goods and services may not have been received, and incorrect or inappropriate claims could be paid. We … and determined that: 73 claims totaling $9.8 million had one or more deficiencies, including confirming purchase …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Town of Covington – Tax Collection Remittance (P1-24-24)
… not remit collections to the Town Supervisor (Supervisor) and Wyoming County (County) Treasurer within the timeframes … 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The Tax Collector … weekly and as required by Town Law. The Tax Collector made one payment totaling approximately $800,000 to the County …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Town of Middlebury – Tax Collection Remittance (P1-24-25)
… not remit collections to the Town Supervisor (Supervisor) and Wyoming County (County) Treasurer within the timeframes … 35.As a result, funds were not provided to finance Town and County operations in a timely manner. The Tax Collector … weekly as required by Town Law. The Tax Collector made one payment totaling approximately $1.1 million to the County …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25St. Lawrence County – Financial Condition (2016M-173)
… St. Lawrence County is located in northern New York State and encompasses one city, 32 towns and 12 villages. The County, which has a population of …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Whitesville Central School District – Financial Management (2016M-313)
… School District is located in the Towns of Independence and Willing in Allegany County and the Town of West Union in Steuben County. The District, which operates one school with approximately 260 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… of Stark, Columbia, Danube, German Flats, Little Falls and Warren in Herkimer County, the Town of Minden in Montgomery County and the Town of Springfield in Otsego County. The District, which operates one school with approximately 200 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionMorris Central School District – Financial Operations (2015M-251)
… to evaluate the District’s claims processing procedures and fund balance management for the period July 1, 2014 … is located in the Towns of Laurens, Morris, New Lisbon and Pittsfield in Otsego County. The District, which operates one school with approximately 500 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Unified Court System Bulletin No. UCS-335
… April 2024 UCS Salary Increases and provide instructions for payments not processed automatically. Affected … SD, SG, SK, SN, SR, SY, S9, 87, 86, 88, and CT), provides for a salary increase of three percent (3.00%) effective April 1, 2024 for all eligible members. The agreements also include the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-335-april-2024-state-new-york-unified-court-system-ucs-salaryMalone Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-32)
… York State Education Department (SED) regulations. Only one elementary school’s instructional staff were offered … to support attendance for the training was not maintained and we were unable to determine the staff who attended and completed the training. Key Recommendation Provide mental …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/malone-central-school-district-mental-health-training-component-new-yorkWestmoreland Central School District – State Transportation Aid (2017M-220)
… District is located in the Towns of Vernon, Westmoreland and Whitestown and the City of Rome in Oneida County. The District, which is … did not apply for State transportation aid within one year of purchase for 18 buses purchased during our audit …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/westmoreland-central-school-district-state-transportation-aid-2017m-220