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Village of Unadilla – Procurement (2022M-182)
… Law (GML) Section 103 or the Village’s procurement policy. Of the 20 purchases we reviewed totaling $469,283, … $57,898 which were subject to the procurement policy. Insurance coverage and professional services totaling … and the procurement policy. Award contracts for insurance coverage and professional services only after …
https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182Green Tech High Charter School – Payroll (2023M-157)
… forms documenting approved pay rates to support $7,220 in wages paid to three hourly employees we reviewed. Could …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157Clymer Central School District – Payroll (2023M-168)
… (District) employee compensation payments were accurate, approved and supported. Key Findings Employee compensation payments were not always accurate, approved or supported. District officials did not ensure pay … District employee compensation payments were accurate approved and supported …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168Village of Islandia – Overtime (2023M-121)
… of the Village’s overtime was paid to the Fire Marshal and Building Inspector. The overtime paid to them was equivalent … he claimed to have in support of his overtime pay. The Building Inspector approved his own overtime that totaled … $53,719 for the audit period. Village officials and the Building Inspector had no documentation to support the hours …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121Holland Patent Central School District – Fuel Inventory (2023M-141)
… during our test period by sharing Personal Identification Numbers (PINs) and/ or vehicle fobs to fuel buses. This …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141Stafford Fire Department, Inc. - Financial Management (2023M-110)
… did not adopt realistic budgets or take an active role in monitoring Department finances. As a result, the operating budget was underestimated by $29,667 in 2021 and by $33,298 in 2022. The Board did not: Include revenue estimates in the budgets for 2021, 2022 and 2023. Develop realistic budgets, as …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/08/stafford-fire-department-inc-financial-management-2023m-110Town of Colesville – Procurement (2023M-92)
… $1.2 million, officials did not properly seek competition for three purchases totaling $170,575. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-colesville-procurement-2023m-92Barker Central School District – Payroll (2023M-19)
… Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. Seven … or collective bargaining agreements (CBAs), resulting in erroneous compensation calculations totaling $3,131. One … purpose. Perform a more thorough review of payroll during the payroll certification process. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19XI.7.B Repayment Agreements – XI. Procurement and Contract Management
… to OSC approval, users submit both agreements and required documents to OSC. Once an agency has determined whether a … will submit the agreement and required procurement record documents to OSC through the Electronic Documents Submission System (EDSS). EQM Electronic – …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7b-repayment-agreementsNorthport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
Determine if extraclassroom activity ECA funds were properly collected recorded remitted deposited disbursed and reconciled
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomRome City School District – Multiyear Planning (2021M-144)
… to develop the plans, additional information and analysis is needed. For example, officials: Reviewed historical trends …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144II.4.B Basis of Accounting – II. New York State Financial Accounting
… The State prepares financial statements on three bases of accounting: cash, modified accrual and … The State prepares financial statements on three bases of accounting cash modified accrual and accrual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accountingNew Paltz Central School District – Payroll (2021M-45)
… The District has not performed a payroll audit or payout test (e.g., requiring employees to pick up their …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45Village of Islandia – Procurement (2021M-203)
… Revise the procurement policy to provide a detailed method for procuring professional services. Ensure that officials …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203XI-A.3 Purchase Orders – XI-A. Purchasing
… associated to what is being purchased. For example, when an agency creates a PO for temporary staff services, and … associated with a PO that allows DOB to predict when spending will occur; therefore, agencies must specify … entered or can be created from a purchase requisition (PR). Agencies should enter POs in accordance with the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a3-purchase-ordersXII.6.O Paying Retainage – XII. Expenditures
… on recording and paying retainage against applicable contracts. There are instances where ongoing contractual … on recording and paying retainage against applicable contracts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6o-paying-retainageMandatory Service Credit Purchase Payments – Enhanced Reporting
… a link to the Loan/SCP Deduction page in Retirement Online , which will list the member’s pre-tax deduction amount. The page also provides their remaining balance once there are six or fewer outstanding payments …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-service-credit-purchase-paymentsVII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… special reimbursement procedures are described in Section 10.D – Cash Advance Payment Types of this Chapter. Agencies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementTown of Pawling – Procurement (2021M-17)
… services. Officials did not: Develop detailed procedures for procuring professional services in their procurement policy. Seek competition for … Appendix B includes our comments on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2021/06/18/town-pawling-procurement-2021m-17Town 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-128