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Genesee Valley Board of Cooperative Educational Services – Purchase Cards (2022M-27)
… charges were properly approved, adequately supported and for valid purposes. Key Finding While the 198 BOCES purchase … card charges we reviewed were adequately supported and for valid purposes, only one was properly approved. The … charges were properly approved adequately supported and for valid purposes …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-purchase-cards-2022m-27XII.6.C Paying Prompt Contract Interest – XII. Expenditures
… OVERVIEW AND POLICIES This section explains the process for paying interest pursuant to the Prompt Contract Law once … This section explains the process for paying interest pursuant to the Prompt Contract Law once …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6c-paying-prompt-contract-interestXI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… the method or basis for allocation should be identified. In situations where the contractor provides services funded … allocated to the State.The following criteria must be met in determining when indirect costs are allowable: The … agency policy or contract. The items of expense included in the allocation to the state contract are allowable and not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocationsXII.9.H Audit Recoveries – XII. Expenditures
… Business Units for recovering moneys due and owing to the State from contractors. The State Comptroller has authority, as a function of his … an amount equal to any debt owed by the contractor to the State (see N.Y. Const. Article V, § 1; State Finance Law § … Business Units for recovering moneys due and owing to the State from contractors …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9h-audit-recoveriesVI.1.A Budgetary Chartstrings – VI. Budgets
… The Chart of Accounts (COA) is the foundation of the SFS and provides the State with an organized structure for identifying financial … – Using Tree Viewer published to SFS Coach. SFS Coach is accessible from the SFS home page after logging in with … The Chart of Accounts COA is the foundation of the SFS and provides the State with an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstringsTown of Virgil – Board Oversight (2015M-40)
… Purpose of Audit The purpose of our audit was to assess the Town’s internal controls and … 1, 2013 through November 3, 2014. Background The Town of Virgil is located in Cortland County and has a population … The purpose of our audit was to assess the Towns internal controls and …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-virgil-board-oversight-2015m-40Accounts Payable Advisory No. 71
… Form 1099-NEC. Payors now report non-employee compensation on Form 1099-NEC rather than Form 1099-MISC. Payors also report certain income in different box numbers on the redesigned 1099-MISC. OSC populated 1099-MISC and … Financial System (SFS). On October 25, 2021, New York State will implement updates to the SFS to accommodate the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/71-processing-payments-subject-federal-reportingTown of Wilson –Purchasing (2014M-077)
… officials to solicit quotes or competitive bids, depending on the amount of the purchase or public works contract. …
https://www.osc.ny.gov/local-government/audits/town/2014/07/25/town-wilson-purchasing-2014m-077Town of Schroeppel – Cash Disbursements (2014M-296)
… Purpose of Audit The purpose of our audit was to examine the Town’s controls over cash disbursements for the period … The purpose of our audit was to examine the Towns controls …
https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296Town of Saugerties – Justice Court Operations (2015M-47)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Court’s financial activity for the period January 1, 2013 … The purpose of our audit was to examine internal controls over the Courts …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Town of Clifton – Financial Management (2014M-217)
… Purpose of Audit The purpose of our audit was to examine the Town’s oversight of financial activities for the period … The purpose of our audit was to examine the Towns oversight …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-clifton-financial-management-2014m-217Wainscott Common School District - Claims Auditing (2018M-240)
… with the warrant. Perform a thorough audit of each claim before approving the claims for payment. District … our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/wainscott-common-school-district-claims-auditing-2018m-240Court Facilities Aid and Assistance Program
… To determine if the Office of Court Administration is ensuring court facility aid and assistance …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/court-facilities-aid-and-assistance-programState Contract and Payment Actions in October
… with Jersen Construction Group LLC for construction of a records storage addition at Coxsackie Correctional Facility … Inc. to transport patients. $1.7 million with St. Charles Hospital for inpatient medical care. Department of Motor …
https://www.osc.ny.gov/press/releases/2019/12/state-contract-and-payment-actions-octoberDiNapoli: State Needs to Improve Compliance with Jonathan's Law
… In July, DiNapoli released an audit of the state Office of Mental Health that included similar findings at that agency’s … and report incidents and Jonathan’s Law activity data, to improve its usefulness as a monitoring and management tool. … Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-state-needs-improve-compliance-jonathans-lawFormer Perry Ambulance Service Manager Pleads Guilty To Larceny
… Service Business Manager Darcy J. Conaway pled guilty to petit larceny for stealing more than $5,000 from ambulance funds, according to New York State Comptroller Thomas P. DiNapoli and Wyoming … Service Business Manager Darcy J Conaway pled guilty to petit larceny for stealing more than $5000 from ambulance …
https://www.osc.ny.gov/press/releases/2020/01/former-perry-ambulance-service-manager-pleads-guilty-larcenyIV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… include payments made for: The acquisition or construction of the State’s capital facilities including planning, land … reimbursable by public authorities, instrumentalities of the State, the Federal government or local governments. In … designed to permit the identification of the following types of information for capital construction expenditures. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsSodus Center Fire District – Board Oversight (2017M-108)
… - pdf] Purpose of Audit The purpose of our audit was to examine the Board’s oversight of financial operations for … environment and did not carry out its responsibility to oversee District financial operations and safeguard District assets. The Board allowed the Treasurer to perform all key aspects of District financial operations …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108DiNapoli Releases Analysis of Executive Budget
… 2020-2024 capital program, although funding sources are not identified. The budget recommends presenting a $3 …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-releases-analysis-executive-budgetTown of Covington – Town Supervisor (2013M-371)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s financial records and reports for the period … The purpose of our audit was to review the Supervisors …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371