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Lake George Central School District - Purchasing (2018M-167)
… the statutory bidding thresholds. Key Findings Our review of 60 purchases made during the audit period totaling nearly …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/lake-george-central-school-district-purchasing-2018m-167Pocantico Hills Central School District - Procurement (2018M-187)
… Achievements The District generally complied with New York State General Municipal Law and has established adequate … District officials agreed with our report. … Pocantico Hills Central School District Procurement 2018M187 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/pocantico-hills-central-school-district-procurement-2018m-187Orleans County Soil and Water Conservation District - Claims Audit (2018M-105)
… were properly audited prior to payment. Key Findings The Board has not adopted a cash disbursement policy. … Twenty-four claims totaling approximately $7,300, out of the 72 claims totaling approximately $524,000 in our sample, …
https://www.osc.ny.gov/local-government/audits/district/2018/08/03/orleans-county-soil-and-water-conservation-district-claims-audit-2018m-105Town of Frankfort – Supervisor’s Fiscal Responsibilities (2017M-192)
… July 31, 2017. Background The Town of Frankfort is located in Herkimer County and has a population of approximately 7,600. The Town is governed by an …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-frankfort-supervisors-fiscal-responsibilities-2017m-192Town of Chester – Time and Attendance Records (2017M-287)
… implemented adequate policies and procedures over employee time and attendance and leave records for the period January … $11.8 million. Key Findings Some employees did not use time sheets, vouchers or timecards to record the time …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-chester-time-and-attendance-records-2017m-287West Buffalo Charter School - Payroll (2018M-72)
… did not update employee salaries included in offer of employment letters when salary changes were made. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/06/15/west-buffalo-charter-school-payroll-2018m-72Sempronius Fire Company – Financial Activities (2017M-231)
Sempronius Fire Company Financial Activities 2017M231
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/sempronius-fire-company-financial-activities-2017m-231Johnsonville Fire District – Claims Processing (2017M-190)
… Purpose of Audit The purpose of our audit was to determine whether claims were … approved before payment and for valid purposes for the period January 1, 2016 through June 30, 2017. Background …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/01/05/johnsonville-fire-district-claims-processing-2017m-190Le Roy Central School District – Payroll (2016M-412)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/10/le-roy-central-school-district-payroll-2016m-412Cheektowaga Central School District – Employee Compensation and Benefit Payments (2016M-197)
… schools with approximately 2,100 students, is governed by an elected seven-member Board of Education. General fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/cheektowaga-central-school-district-employee-compensation-and-benefitAccounts Payable Advisory No. 13
… that encounter difficulty in processing vouchers should contact the SFS Help Desk for assistance: phone 518-457-7737 …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/13-voucher-matching-process-required-sfsCity of Glens Falls – Sexual Harassment Prevention Training (S9-23-04)
… (23 selected employees and all seven elected officials), two employees or 9 percent of employees tested and all seven …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/15/city-glens-falls-sexual-harassment-prevention-training-s9-23-04Hamlin Morton Walker Fire District – Pumper Truck Procurement (2023M-27)
… complete report - pdf] Audit Objective Determine whether the Hamlin Morton Walker Fire District (District) Board of … requirements and good business practices. Key Findings The Board did not procure a $748,676 pumper truck in … or, in the alternative, properly used a valid exception to the competitive bidding requirements set forth in New York …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/hamlin-morton-walker-fire-district-pumper-truck-procurement-2023m-27Town of Charlton – Procurement (2022M-5)
… $67,808, without seeking competition. Spent $4,820 on snowplow blades and shoes but could have saved Town …
https://www.osc.ny.gov/local-government/audits/town/2022/06/17/town-charlton-procurement-2022m-5XIII.5 Alternatives to the State Travel Card – XIII. Employee Expense Reimbursement
… Overview While Business Units should encourage employees to apply for the State Travel Card, the program is voluntary. For those employees that do …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii5-alternatives-state-travel-cardXIII.10.A Refunds Owed to the State by an Employee - Using a State-Issued Check – XIII. Employee Expense Reimbursement
… Process and Document Preparation: When an employee returns a State-issued check resulting from an expense report, the … in Chapter XII, Section 9.C - Reissuing or Cancelling a Vendor Check of this Guide. The Department of Taxation and … the appropriation if still in effect. Business Units do not need to process any documents to credit their …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10a-refunds-owed-state-employee-using-state-issued-checkNyack Union Free School District – Network User Accounts (2021M-113)
… and monitored. Officials did not: Monitor compliance with the District’s computer acceptable use policy. Maintain a … to officials. Key Recommendations Monitor compliance with the computer acceptable use policy. Develop written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/nyack-union-free-school-district-network-user-accounts-2021m-113Village of Mayville – Online Banking (2020M-150)
… of Mayville (Village) Board of Trustees (Board) ensured online banking transactions were appropriate and secure. Key Findings Online banking transactions we reviewed were appropriate, … transactions are secure. The Board did not adopt a written online banking policy or implement adequate procedures to …
https://www.osc.ny.gov/local-government/audits/village/2021/03/05/village-mayville-online-banking-2020m-150State Comptroller DiNapoli Releases School District Audit
… (Broome and Chenango County) District officials did not adopt a clear and comprehensive nonresident admission or tuition policy. As a result, auditors could not determine exactly which students should have been …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-school-district-auditVillage of Palmyra - Financial Management (2019M-94)
… or identify and address improper budgeting and accounting practices that resulted in inaccurate accounting records and reports. Key … the Clerk-Treasurer’s records and reports to ensure they are accurate. Village officials agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94