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Accounts Payable Advisory No. 71
… progress.) Agency personnel should email [email protected] with questions regarding this advisory. Vendors with questions regarding their 1099 should contact the SFS …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/71-processing-payments-subject-federal-reportingHuman Resource Practices (Follow-Up)
… included in our initial audit report, Human Resource Practices (Report 2018-S-57 ). About the Program A … According to Upstate officials, each year, Upstate’s Human Resource Department (HR) receives over 30,000 employment … applied policies and procedures related to select human resource functions. Our audit covered the period from January …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/human-resource-practices-followOversight of Hazardous Materials and Waste (Follow-Up)
… SUNY officials have established controls over and complied with hazardous waste regulations that provide reasonable … and accounting for hazardous materials, compliance with legal requirements, and enforcement of restricted access …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/oversight-hazardous-materials-and-waste-followOversight of Nurse Licensing (Follow-Up)
… and investigates complaints against nurses in accordance with its policies and procedures in a timely manner. The … Department officials stated resources have not kept pace with increased expectations. They stated an out-of-date …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/oversight-nurse-licensing-followNewark Valley Fire District – Audit Follow-Up (2020M-30-F)
… Review The purpose of our review was to assess the Newark Valley Fire District’s (District) progress, as of September … our recommendations in the audit report Newark Valley Fire District – Board Oversight (2020M-30), released … the State, distinct and separate from the Town of Newark Valley in Tioga County. The District provides fire protection …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/newark-valley-fire-district-audit-follow-2020m-30-fVillage of Montgomery – Audit Follow-Up (2021M-50-F)
… of July 2024, in implementing our recommendations in the audit report Village of Montgomery – Board Oversight of the … Treasurer’s Office (2021M-50), released in July 2021. The audit determined that the Board of Trustees (Board) did not … oversight of the Treasurer’s financial operations. The audit included six recommendations to help the Board and …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fYates County – Court and Trust Funds (2025-C&T-1)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. These actions are recorded in the County Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, funds from estates are entrusted to …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… in 2010 found NC employees received benefits inconsistent with Council approvals. Most of the prior control weaknesses … (Code) and CBAs. City officials generally agreed with our recommendations and indicated they will take …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161Cheektowaga Central School District - Capital Project Management (2022M-90)
… did not ensure change orders were submitted timely to the New York State Education Department (SED) for approval. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90Clarence Central School District – Financial Condition Management (2022M-46)
… Develop a plan to reduce surplus fund balance to comply with the statutory limit. District officials generally agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Town of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… corrupting the government in the second degree, tampering with records in the first degree and official misconduct. In … resolve any differences. Town officials generally agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149Town of Lincoln - Town Clerk (2023M-31)
… example, Town officials found $622 in cash in her office with no supporting records showing the source of the funds. … and record collections. Town officials generally agreed with our recommendations and indicated they have initiated, …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… Supervisor (Supervisor) on a weekly basis, as required by New York State Town Law (Town Law) Section 35. Instead, the Clerk made …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Town of Jay – Records and Reports (2023M-22)
… and review bank reconciliations monthly. Provide the Board with adequate financial reports. Town officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22City of Amsterdam – Recreation Department (2023M-29)
… was remitted for the 10-hour Italiafest and wine tasting with no record of how many people attended the event . … for the beverage events. City officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29Village of Addison – Board Oversight (2024M-8)
… former Clerk-Treasurer was arrested in 2023 and charged with misappropriating funds and making unauthorized payments … of Village operations. Village officials generally agreed with our recommendations and indicated they have initiated …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Ardsley Union Free School District – Financial Management (2024M-13)
… to fund operations. Reduce surplus fund balance to comply with the statutory limit. Revise the reserve policy to … each reserve will be used. District officials disagreed with certain aspects of our findings but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Falconer Central School District – Financial Management (2024M-52)
… (17 percent). Could not demonstrate that three reserves with balances totaling more than $4 million were properly … budgeting practices. District officials generally agreed with our findings and indicated they will initiate corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52County of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… that all PILOT billing and payments are made in accordance with agreements and consult with legal counsel and, if feasible, pursue the recovery of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectVillage of North Haven – Collections (2024M-99)
… were properly collected, recorded and deposited in a timely manner. As a result, the Village has an increased … could not determine whether the deposits were deposited in the same form and amount as collected (intact). 358 … could not confirm whether the collections were deposited in accordance with Village Law Section 4-408. 48 collections …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99