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Contract Advisory No. 24

… Contract Purchases Guidance: As referenced in the Guide to Financial Operations (GFO), Chapter XI, Section 11.H - … (OSC) Bureau of Contracts (BOC), encourages State agencies to request Early Pay Discounts from contract vendors when feasible. Early Pay Discounts have the ability to save the State money and can benefit the vendor community …

https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/24-early-pay-discounts-procurement-contract-purchases

Shelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)

… was properly recorded and reported and that Company money was safeguarded for the period January 1, 2013 through …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financial

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

… financial activity was properly recorded and Department money was safeguarded for the period January 1, 2014 through …

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

Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)

… duties relating to collecting and disbursing Village money, as well as recording those transactions and …

https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267

Village of Old Brookville – Cash Receipts (2015M-286)

… 1, 2014 through July 31, 2015. Background The Village of Old Brookville is located in the Town of Oyster Bay in Nassau … supervisory review of the Treasurer’s work. … Village of Old Brookville Cash Receipts 2015M286 …

https://www.osc.ny.gov/local-government/audits/village/2016/01/15/village-old-brookville-cash-receipts-2015m-286

Village of Palmyra - Justice Court Operations (2019M-202)

… and resolved promptly. Turn over excess or unidentified money to the Village or Justice Court Fund as appropriate. …

https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202

South Colonie Central School District - Allocation of Personnel Costs (2020M-10)

… Audit Results We reviewed the salary and benefit payments for the 14 District employees in the teacher center tracing District-related personnel costs to … officials, we found teacher center personnel costs of $434,790 were supported, properly allocated and accurately …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10

Village of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)

… Determine whether the Board provided sufficient oversight of the former Clerk-Treasurer. Key Findings The Board failed … were significantly deficient; the CPA issued a disclaimer of opinion and we were unable to determine whether all water, … health insurance benefits in accordance with the employee handbook. The former Mayor was aware of some of these …

https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47

Bemus Point Central School District - Financial Management (2019M-216)

… an average of $400,000 of fund balance that was not used to finance operations. The District improperly restricted … and the amount of fund balance that will be used to fund operations. Return the improperly restricted money to the general fund. Reduce surplus fund balance to comply …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216

Selkirk Fire Company No. 2 – Board Oversight (2021M-122)

… whether the Selkirk Fire Company No. 2 (Company) Board of Directors (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations and cannot be assured all moneys …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122

State Comptroller DiNapoli Releases School District Audit

… charges and other fees. Find out how your government money is spent at Open Book New York . Track municipal …

https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audit

Glens Falls Housing Authority – Tenant Rents (2014M-370)

… and compensating controls were insufficient. Rent money was not adequately secured and was not always deposited …

https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370

State Comptroller DiNapoli Releases School District Audits

… before payment as required. Find out how your government money is spent at Open Book New York . Track municipal …

https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits-0

Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)

… bank account and the ability to disburse funds. Transfer money to the administrator for the total amount payable in …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019m

Town of Rush – Board Oversight (2014M-193)

… records of all Town officers who received or disbursed money during the preceding fiscal year. … The purpose of our …

https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-rush-board-oversight-2014m-193

State Comptroller DiNapoli Releases Municipal Audits

… excess of the tax levy limit. Find out how your government money is spent at Open Book New York . Track municipal …

https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-audits

Town of Willing – Justice Court Operations (2014M-377)

… Prepare a monthly accountability analysis for all money held by the Court and properly report disposed cases to …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/04/10/town-willing-justice-court-operations-2014m-377

State Comptroller Thomas P. DiNapoli Releases School District Audit

… manage network user accounts or develop and adopt a written disaster recovery plan. As a result, the district … District officials should have also revoked permissions for eight of the 12 network user accounts with administrative … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-thomas-p-dinapoli-releases-school-district-audit