Search
Accounts Payable Advisory No. 5
… when processing payments to vendors. Improper preparation of vouchers payable for USPS and related postal services may … with the meter, followed by a space, and then the date of the payment in the format MM/DD/YYYY (e.g., 12345678 … invoice number in the SFS, which helps avoid the rejection of a perceived duplicate payment. … Making Payments to the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/5-complex-entity-payments-postageCity of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… Key Recommendations Consider undertaking discussions with the employee organization of the police officers to … and leave records. Ensure that all firefighters comply with the requirements of the collective bargaining agreement …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298Bethlehem Central School District – In-School Internet Connectivity S9-22-1
… service at its middle and elementary schools. 500 Mbps, with the ability to burst to a total of 1 Gbps for its high … Internet resources to provide instruction were satisfied with their Internet connectivity. Additionally, the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1Town of Cobleskill – Budgeting (2023M-138)
… report – pdf] Audit Objective Determine whether the Town of Cobleskill (Town) Town Board (Board) developed realistic … expenditures were less than appropriations by an average of $89,000 (15 percent) and $196,000 (26 percent) in the TW … Actual revenues exceeded estimated revenues by an average of $112,000 (90 percent) in the TOV highway fund. As a …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138Town of Vestal – Former Police Chief’s Separation Agreement (2023M-58)
… a severance payment within a separation agreement, which in turn helps promote transparency. Town officials agreed …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-vestal-former-police-chiefs-separation-agreement-2023m-58Marathon Joint Fire District – Investment Program (2023M-76)
… March 2023 and invested $653,000 into an investment fund with higher interest rates. Key Recommendation Periodically … to maximize interest earnings. District officials agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76State Agencies Bulletin No. 757
… . Please indicate “ W-2 Return Reply ” on the subject line and include your five-digit Agency Code number(s) along with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/757-verification-agency-return-address-employee-w-2-statementsOversight of Grants (Follow-Up)
… Rail Bureau and the Aviation Bureau could be improved with more effective analysis of available data, and through … and information sharing within the Department and with other State agencies that also provide grant funding. …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/oversight-grants-followCollection of Lease and Permit Revenues (Follow-Up)
… $1.4 million at least six years past due. Of 45 permits with past due balances we reviewed, the Department had not taken action on eight permits with a total amount outstanding of $417,000. Of the 61 …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/collection-lease-and-permit-revenues-followVillage of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… collection rates. Since 2012, the Village has contracted with a vendor to assist with the processing of parking tickets and to enforce payment …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)
… and file the required annual financial report (AFR) with the New York State Office of the State Comptroller (OSC) … Board and file AFRs, as required. Village officials agreed with our recommendations and indicated they have initiated or …
https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28State Agencies Bulletin No. 285
… exempt from Federal withholding does not provide you with a new W-4 by February 15, 2002, their status must be … from State withholding does not annually provide you with a new IT-2104-E, their status must be changed to 'Single …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/285-claiming-exemption-withholding-taxTown of Kirkwood – Justice Court Operations (2016M-414)
… in located in Broome County and maintains a Justice Court with two elected Justices. The Town is governed by an elected … a list of Court liabilities and comparing this listing with the reconciled bank balance and money on hand. Follow up …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period July 1, 2013 … 2015. Background The Altmar-Parish-Williamstown Central School District is located in the Towns of Albion, Amboy, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionAlfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… five-member Board of Education, operates one school with approximately 690 students. Budgeted appropriations for … audit logs to monitor user activity and compliance with computer use policies. … AlfredAlmond Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andGeneral Brown Central School District – Financial Condition (2014M-216)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … 2012-13. District expenditures, specifically those related to employee benefits, have increased by more than $1.2 … amount of available fund balance and reserves appropriated to fund future budgets and retain a reasonable amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216Town of Mentz – Board Oversight (2016M-403)
Town of Mentz Board Oversight 2016M403
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403Town of Stanford – Former Comptroller’s Records and Reports (2022M-33)
… in the general fund and paid from the general fund bank account of which $214,871 were highway fund expenditures. … in transfers were recorded in the payroll fund cash account within the financial software during our audit period … more than what was transferred in the payroll bank account. $48,000 in deposits and $40,560 in withdrawals in …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-stanford-former-comptrollers-records-and-reports-2022m-33X.3 Overview – X. Guide to Vendor/Customer Management
… AND POLICIES All vendors providing goods or services to New York State must be registered in the Statewide Vendor … Statewide Financial System or by providing the information to the Vendor Management Unit (VMU). Subsection A of this chapter provides the agency with guidance on how to: use the Vendor Add Portal in the Statewide Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3-overviewTown of Owasco – Financial Management and Procurement (2021M-70)
… report - pdf ] Audit Objectives Determine whether the Town of Owasco (Town) Board (Board) effectively managed fund … in a manner to ensure the prudent and economical use of public money in the best interests of the taxpayers. Key Findings The Board did not effectively …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70