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Camillus Volunteer Fire Department – Fiscal Operations (2014M-072)

… which require advance approval of purchases prior to payment. Not all vouchers contained receipts or other … complete, accurate and timely records and submits monthly and annual financial reports to the Executive … direct cash payments to members from the foreign fire insurance account. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072

North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)

… Office did not grant tuition waivers in accordance with the provisions of the College’s collective bargaining … forms to ensure that waivers are granted in accordance with the College’s collective bargaining agreements. Ensure …

https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selected

Utica City School District - Payroll (2018M-175)

… properly approved and supported. Key Findings We reviewed payroll payments totaling $4.7 million to 151 employees and … Key Recommendations Establish procedures to ensure that payroll-related payments are accurate, supported and in …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175

Village of St. Johnsville – Records and Reports (2015M-1)

… Purpose of Audit The purpose of our audit was to review the Village’s financial operations … located in the Town of St. Johnsville, Montgomery County, and has a population of approximately 1,700. The Village is … Village of St Johnsville Records and Reports 2015M1 …

https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1

City of Amsterdam – Treasurer’s Office Collections (2022M-203)

… review the Treasurer’s office collection records. As a result, errors and irregularities in the City’s financial … should account for all receipt numbers. Users’ access to the software collection system should be restricted to prevent the clerks from purging receipts. Accounts …

https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203

East Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)

… weaknesses were communicated confidentially to officials. In addition: The District had 250 unneeded network user … and Operations had excessive administrative permissions in the financial software, which allowed them to potentially … Officials paid BOCES $539,644 for IT services in 2020-21 without defining roles and responsibilities for …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-software

Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)

… appropriations from 2018-19 through 2020-21 by an average of $2.8 million, or 6.6 percent, and appropriated … fund balance exceeded the 4 percent statutory limit in each of the last three fiscal years by 4.8 to 10.1 … the District’s reserves were not reasonably funded or used in the last three years. Maintaining reserves that were not …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-management

Town of Somers – Justice Court (2013M-198)

… March 31, 2013. Background The Town of Somers is located in Westchester County and has a population of approximately … court clerks. The Court collected approximately $317,000 in fines for adjudicated cases, parking violations and … 2012 to March 31, 2013. Key Findings We found weaknesses in the Court’s internal controls and a lack of oversight of …

https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198

Village of Round Lake – Budgeting Practices and Financial Condition (2015M-26)

Village of Round Lake Budgeting Practices and Financial Condition 2015M26

https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26

Town of Franklinville – Procurement (2024M-56)

… complete report – pdf] Audit Objective Determine whether Town of Franklinville (Town) officials complied with the requirements of the Town’s procurement policy. Key Findings Town officials did … Determine whether Town of Franklinville Town officials complied with the …

https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56

Chenango Forks Central School District – Financial Condition (2014M-98)

… The Chenango Forks Central School District is located in the Towns of Barker, Chenango, Fenton, Maine and Triangle in Broome County and the Town of Greene in Chenango County, and is governed by the Board of Education …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98

Connetquot Central School District – Financial Condition (2015M-98)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial activities for the period July 1, …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98

Town of Scriba – Board Oversight (2017M-83)

… The Town of Scriba is located in Oswego County and has a population of approximately 6,840. The District is governed …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83

XI.14.B Publication of Grants Opportunities – XI. Procurement and Contract Management

… Development (DED) will publish grant opportunities in the Contract Reporter. In addition, publication of grant … of Article 4-C of the Economic Development Law. As a result, any grant opportunity that is published in the Contract Reporter or State Register will …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14b-publication-grants-opportunities

Wilson Central School District - Financial Management (2022M-22)

… officials improperly restricted more than $1.6 million in the debt reserve fund. Workers’ compensation reserves fund … unemployment expenditure. By maintaining surplus funds in excess of the statutory limit and maintaining excess … real property taxes may have been higher than necessary. In addition, the Board did not adopt a comprehensive written …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22

Town of Grafton – Internal Controls Over Claims Auditing (2013M-133)

… 31, 2012. Background The Town of Grafton is located in Rensselaer County. An elected five-member Town Board, … did not ensure that detailed claims audit procedures were in place to enable it to perform a proper and thorough audit in a timely manner. As a result, claims totaling more than …

https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-grafton-internal-controls-over-claims-auditing-2013m-133

State Agencies Bulletin No. 1907

… is to provide agencies instructions to identify employees in Payserv with a missing or invalid DOB. Affected Employees … to Personal Data, when the Date of Birth field is blank, in PayServ. Employees hired prior to the new requirement outlined in Payroll Bulletin No. 1492 may have a missing or invalid …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1907-maintain-date-employee-date-birth-dob-payserv-system

IX.5 Federal Billing & Invoicing Overview – IX. Federal Grants

… in SFS and Project Budgets are created, agencies are able to start spending against the grant award via the project. As … contract that the grant award and project are linked to is set to ACTIVE status, the billing process is initiated. To … of this Chapter. Billing for Federal grant drawdown is set up at the project level via the Project Guide. See Chapter …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-overview