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Compliance With State Arts Education Requirements (Follow-Up)

To determine the extent of implementation of the two recommendations included in our initial audit report Outstanding Violations 2011N4

https://www.osc.ny.gov/state-agencies/audits/2015/11/06/compliance-state-arts-education-requirements-follow

Accounts Payable Advisory No. 9

… has been updated to reflect new requirements for entering a unique invoice number on vouchers payable to National Grid, … preparation of vouchers payable to National Grid may delay payment crediting and Business Units may experience … number field their ten-digit account number followed by the two-digit month, two-digit day, and two-digit year of …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/9-complex-entity-national-grid

Town of Lisle – Highway Department Long-Term Planning (2022M-183)

… has not established any highway equipment capital reserve funds to save funds for asset replacement. Key Recommendations Develop …

https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183

Downsville Fire District – Procurement and Claims Audit (2022M-130)

… procurement policy, because they either lacked evidence of required quotes or competition was not sought. As a result, …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/12/30/downsville-fire-district-procurement-and-claims-audit-2022m-130

Western New York Maritime Charter School – Financial Operations (2015M-124)

… 1, 2013 through March 27, 2015. Background The Western New York Maritime Charter School, which is located in the City of Buffalo, is a public school financed by local, State …

https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124

Bath Central School District – Reserves (2016M-401)

… not provide evidence that approximately $3.3 million was required to be restricted in the debt reserve. The District …

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401

Hamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)

… the 12-month audit period, BOCES held $7.4 million in money market accounts and earned interest totaling $105,000, … not: Adopt a comprehensive investment policy as required by General Municipal Law (GML) Section 39. Solicit interest …

https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investment

Town of Baldwin – Claims Auditing (2023M-113)

… dollar amount reviewed) did not contain evidence that the required competition was sought. Nine claims totaling …

https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-baldwin-claims-auditing-2023m-113

Town of Cobleskill – Budgeting (2023M-138)

… exceeded estimated revenues by an average of $112,000 (90 percent) in the TOV highway fund. As a result, much of the …

https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138

Town of Erin – Town Clerk and Justice Operations (2016M-315)

… appropriations for 2016 for the general and highway funds were $360,414 and $603,301, respectively. Key Findings …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-erin-town-clerk-and-justice-operations-2016m-315

Town of Greenport – Town Clerk Operations (2017M-3)

… to the Supervisor and State agencies in a timely manner as required by law. Periodically review the Clerk’s operations …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3

Upper Jay Fire District – Board Oversight (2023M-24)

… audit the Treasurer's 2021 records. While the Treasurer is required to sign all checks, she signed six (2 percent) of …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24

Clarendon Fire Company – Financial Activities (2023M-50)

… totaling $86,208, were not reported to the Board, as required. Credit card payments, totaling $24,552, were not …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50

Tuckahoe Union Free School District – Overtime (2023M-53)

… and when overtime may be incurred, and the documentation required to support the time worked. Implement procedures for …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53

West Islip Union Free School District – Financial Management (2022M-40)

… Use overfunded reserves to benefit District residents as required. District officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40

Three Village Central School District – Financial Operations (2021M-141)

… $37.9 million in claims were not reviewed or approved, as required, prior to payment. Ensure $43 million in claims are …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141

Putnam Valley Central School District – Information Technology (2021M-154)

… risk of unauthorized use or access that could result in important data loss and a serious interruption in operations. Officials did not: Adopt an adequate password … permissions, to be used for non-administrative activities. In addition, sensitive IT control weaknesses were …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154

NFC Development Corporation – Project Approval and Monitoring (2021M-11)

… Corporation (Corporation) officials awarded projects in accordance with established guidelines and ensured … Key Findings Corporation officials awarded projects in accordance with established guidelines, but once funds … loans reviewed had delinquent payments totaling $39,000. In addition, the Board did not receive project status reports …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/28/nfc-development-corporation-project-approval-and-monitoring