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Oil Spill Fund
… Environmental Protection and Spill Compensation Fund The Oil Spill Fund protects our air, soil and water supplies from toxic petroleum spills. Although the Oil Spill Fund plays many roles, its priorities are to: pay … spiller won’t; and seek reimbursement from spillers for oil spill cleanup costs. Oil Spill Hotline 1-800-457-7362 …
https://www.osc.ny.gov/about/oil-spill-fundAccounts Payable Advisory No. 32
… Template for 1099 reporting SFS payments using a Single Payment Vendor ID and for non-SFS payments Guidance: … for reportable payments to vendors: (i) that use a single payment vendor ID; (ii) require certain information to be … elect not to use OSC to produce 1099 Forms must report payment information directly to the vendor and the IRS under …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/32-1099-reporting-single-payments-non-sfs-paymentsTown of Owasco – Highway Department (2020M-128)
Determine whether Town of Owasco Town officials adequately oversaw highway purchasing planning and interfund charges
https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128Town of Pawling – Procurement (2021M-17)
… report - pdf ] Audit Objective Determine whether Town of Pawling (Town) officials used a competitive process to … obtained from eight service providers paid $342,770 of the 10 professional services tested. Competitively bid for … Determine whether Town of Pawling Town officials used a competitive process to …
https://www.osc.ny.gov/local-government/audits/town/2021/06/18/town-pawling-procurement-2021m-17New Paltz Central School District – Payroll (2021M-45)
… and certified before payments were made. There was no support, such as time sheets, for $1,497 of the $40,688 (4 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45Northport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
… lacked key information. ECA bank reconciliations from a middle school were performed incorrectly, resulting in balance … were not adequate to permit an audit. Key Recommendations Central treasurers should ensure that all collections and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomVillage of Islandia – Procurement (2021M-203)
… report - pdf] Audit Objective Determine whether Village of Islandia (Village) officials used a competitive process to … policy. Village officials purchased: $1 million of goods and services from 18 vendors and 10 professional … interest. Key Recommendations Obtain the required number of competitive bids, quotes, proposals or pre-approval when …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203Town of Oyster Bay - Financial Condition Management (2020M-74)
… Determine whether the Town Board Board and Town officials effectively managed the Towns …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74Marcellus Central School District – Online Banking (2020M-66)
… the employees involved in online banking received Internet security awareness training. Key Recommendations Update the … that employees involved in online banking receive Internet security awareness training. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66Peekskill City School District - Network User Accounts (2021M-195)
… Key Findings District officials did not adequately manage and monitor network user accounts. In addition to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/peekskill-city-school-district-network-user-accounts-2021m-195Town of Richford - Town Clerk/Tax Collector (2019M-236)
… report - pdf] Audit Objective Determine whether the Town Clerk/Tax Collector (Clerk) properly remitted and deposited money in a timely … Key Findings Real Property Taxes totaling $1,443,876 and Clerk fees totaling $2,604 were not remitted to the … Determine whether the Town ClerkTax Collector Clerk properly remitted and deposited money in a timely manner …
https://www.osc.ny.gov/local-government/audits/town/2020/03/27/town-richford-town-clerktax-collector-2019m-236Honeoye Central School District - Information Technology (2019M-9)
… IT assets. Employees stored personal data, such as photos, videos and music, on District computers. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9North Bellmore Union Free School District - Procurement of Professional Services (2019M-95)
… to the law and District policy when procuring professional services. Key Findings The Board did not: Comply with the law … Always comply with District policy to procure professional services. Our review of procedures District officials used to … District’s purchasing policy when procuring professional services. District officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/north-bellmore-union-free-school-district-procurement-professionalBarker Central School District – Payroll (2023M-19)
… or overtime was approved and supported. Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. Seven employees were paid amounts that were … or District policy. Key Recommendations Adopt a written payroll policy governing the use of overtime and establish …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19Rome City School District – Multiyear Planning (2021M-144)
… and expenditures but did not calculate the projected annual operating deficits in future fiscal years or assess … incorporate the information into a comprehensive capital plan to prioritize and fund capital projects and purchases. … resulting in a projected budget gap of about $3 million in 2025-26. A comprehensive multiyear financial plan would help …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Stafford Fire Department, Inc. - Financial Management (2023M-110)
… – pdf] Audit Objective Determine whether the Stafford Fire Department’s (Department) Board and Treasurer properly … Determine whether the Stafford Fire Departments Department Board and Treasurer properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/08/stafford-fire-department-inc-financial-management-2023m-110Holland Patent Central School District – Fuel Inventory (2023M-141)
… complete report – pdf] Audit Objective Determine whether Holland Patent Central School District (District) officials … Determine whether Holland Patent Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141Village of Islandia – Overtime (2023M-121)
… Islandia (Village) officials properly approved, documented and controlled overtime for employees. Key Findings Village … of the Village’s overtime was paid to the Fire Marshal and Building Inspector. The overtime paid to them was equivalent to 73 percent and 49 percent of their budgeted salaries, respectively. The …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121Clymer Central School District – Payroll (2023M-168)
… calculate 16 employees’ pay. Paid five employees a total of $4,792 for retroactive raises that were not authorized by the Board of Education (Board) and paid 16 employees perfect attendance awards totaling $2,550 that they were not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168Green Tech High Charter School – Payroll (2023M-157)
… complete report – pdf] Audit Objective Determine whether Green Tech High Charter School (School) officials accurately … Determine whether Green Tech High Charter School School officials accurately …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157