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Contract Advisory No. 21
… Payments Guidance: The Office of the State Comptroller, in conjunction with the Statewide Financial System (SFS), … were converted during the SFS EE1 upgrade must be updated in SFS and funds reserved (pre-encumbered) to be available … contract are available on the SFS Secure website as well, in Job Aid JAA-CN210-001. The transaction to update a …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/21-reminder-update-and-pre-encumber-contracts-converted-during-ee1-october-2015Contract Advisory No. 7
… OSC for approval which contain special characters in the numbers (other than the two hyphens as identified above for … Procurement and Contract Management, Section 2.B –Contract Numbers Contract Advisory #6 – Correcting Vendor ID on a …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/7-special-characters-should-not-be-used-contract-and-stand-alone-purchase-orderCayuga County Probation Department – Internal Controls Over Financial Operations (2013M-171)
… press-numbered receipt books or computerized receipts with controlled numbering of and adjustments to issued … ensure that cases are adequately monitored for compliance with payment of court-ordered financial obligations and …
https://www.osc.ny.gov/local-government/audits/county/2013/09/27/cayuga-county-probation-department-internal-controls-over-financial-operationsCentral New York Regional Market Authority – Financial Condition (2024M-18)
… Determine whether the Central New York Regional Market Authority Board of Directors (Board) and officials effectively managed the Authority’s financial condition and planned for future … The Board and officials did not effectively manage the Authority’s financial condition and plan for future capital …
https://www.osc.ny.gov/local-government/audits/public-authority/2024/05/14/central-new-york-regional-market-authority-financial-condition-2024m-18City of Newburgh -- Budget Review (B18-6-12)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2019 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of … to exceed $15 million to liquidate the accumulated deficit in the general fund as of December 31, 2010. During the time …
https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12City of Dunkirk – Community Development Block Grant Management (2012M-146)
… Background The City of Dunkirk is located in Chautauqua County and has a population of approximately 12,600 … and other laws of the State of New York. The Common Council, consisting of five elected members, has overall … and lack the most fundamental paperwork, such as a signed loan document. All told, we determined that more than $1.1 …
https://www.osc.ny.gov/local-government/audits/city/2012/11/13/city-dunkirk-community-development-block-grant-management-2012m-146Caton No. 1 Fire District – Financial Oversight (2013M-262)
… 1, 2012 through July 12, 2013. Background The Caton No. 1 Fire District is a district corporation of the State, … District is governed by an elected five-member Board of Fire Commissioners. The District’s 2013 general fund budget … Caton No 1 Fire District Financial Oversight 2013M262 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262Syracuse Academy of Science Charter School – Purchases from Selected Vendors and Enrollment and Billing (2012M-219)
… 2010, to December 31, 2012, and the student enrollment and billing processes for the period July 1, 2011, to June 30, … all student information is recorded accurately prior to billing their school districts, and does not verify the … vendor and reselling them at a markup. Review the final billing reconciliation and compare the listings to the …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/05/syracuse-academy-science-charter-school-purchases-selected-vendors-andRoosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… Roosevelt Childrens Academy Charter School Selected Financial …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsCity of Yonkers – Budget Review (B23-6-6)
… Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the … in material compliance with the requirements of the Fiscal Agent Act (Chapter 488 of the Laws of 1976). The City’s … legal process by which a property owner can challenge the real property tax assessment on a given property to reduce …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6Cooperative Information Technology Services (2012MR-1)
… costs and/or enhance their efficiency through cooperative services for the period January 1, 2010, to August 8, 2011. … increasingly reliant on information technology (IT) services to help them provide government services. Because many local governments provide similar …
https://www.osc.ny.gov/local-government/audits/county/2013/02/15/cooperative-information-technology-services-2012mr-1City of Olean – Budget Review (B17-1-3)
… expenditure projections in the City's preliminary budget for the 2017-18 fiscal year are reasonable, and whether the … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3Cincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… School District provides education to children residing in eight towns in Cortland County, five towns in Chenango County and one town in Broome County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Town of Gardiner – Selected Financial Activities (2013M-67)
… The Town has partnered with a not-for-profit organization (NFP) to purchase land for open space. However, the Town … amount was not correct. Do not conduct fund-raisers for NFP organizations and have a formal contract with private …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67Town of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… affairs. The Town’s 2012 budgeted appropriations for all funds totaled approximately $4.3 million. Key Findings An … and the Deputy Town Clerk (Deputy) performed virtually all of the Supervisor’s financial duties without his proper … of moneys from the sewer fund. Ensure that all moneys collected are properly recorded and that deposit …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40City of Mechanicville – Records and Reports (2012M-162)
City of Mechanicville Records and Reports 2012M162
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162Village of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… Village of Westbury Purchasing Claims Audit and Information Technology 2013M301 …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Town of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)
… August 12, 2013. Background The Town of Scio is located in Allegany County. The elected five-member Town Board … The Highway fund incurred a significant operating deficit in 2011 totaling more than $180,000 which resulted in deficit unexpended funds. The operating deficit was caused …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279Town of Fishkill – Apparent Misappropriation of Senior Center Funds (2013M-246)
… to March 31, 2013. Background The Town of Fishkill located in Dutchess County. The Town Board is the legislative body … of unsecured cash ($19,732) and checks ($1,794) was found in a Department file cabinet. Of this amount, $4,003, was in a sealed envelope and appeared to be ready to be remitted …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-fishkill-apparent-misappropriation-senior-center-funds-2013m-246Wyoming County Court and Trust Funds (2020-C&T-2)
… deposited to the court and ordered into her custody. In addition, pursuant to New York State Abandoned Property Law, money that has remained in the hands of the Treasurer for a period of three years, … were not complete. We found two actions, totaling $30,455, in the Treasurer’s custody that were not recorded on the …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/05/08/wyoming-county-court-and-trust-funds-2020-ct-2