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XI-A.3 Purchase Orders – XI-A. Purchasing
… spending and (iv) include Appendix A – Standard Clauses for New York State Contracts. Furthermore, creating the PO in … price(s). Agencies must also properly configure POs for receiving, which includes selecting the unit of measure … or most closely associated to what is being purchased. For example, when an agency creates a PO for temporary staff …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a3-purchase-ordersVillage 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-203VII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… All cash advance accounts must only be reimbursed for appropriate, … and documented State expenses. Reimbursements to cash advance accounts are required at least once a month. For reimbursements other than a salary advance, agencies must submit an AP Voucher charging the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementTown of Pawling – Procurement (2021M-17)
… of the 10 professional services tested. Competitively bid for sanitation services totaling $186,821. Key …
https://www.osc.ny.gov/local-government/audits/town/2021/06/18/town-pawling-procurement-2021m-17CUNY Bulletin No. CU-692
… the CUNY Retroactive Rate Increase for Carpenters and Supervisor Carpenters. Affected Employees CUNY employees in the titles of Carpenter and Supervisor Carpenter are affected. Background A … 1, 2018 between the Comptroller of the City of New York and the NYC District Council of Carpenters (UBCJA), providing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-692-cuny-salary-retroactive-rate-increases-carpenters-andNorth Bellmore Union Free School District - Procurement of Professional Services (2019M-95)
… - pdf] Audit Objective Determine whether the Board adhered to the law and District policy when procuring professional … officials did not: Always comply with District policy to procure professional services. Our review of procedures District officials used to select 17 professional service providers showed that they …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/north-bellmore-union-free-school-district-procurement-professionalHoneoye Central School District - Information Technology (2019M-9)
… with the District’s policies related to personal use of IT assets. Provide periodic IT security awareness training … District officials disagreed with certain aspects of our findings and recommendations, but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9Suffern Central School District - Financial Condition (2019M-145)
… years, budgeted expenditures were overestimated by a total of $16.4 million leading to $13.1 million of the appropriated fund balance not being used. The tax … plan. District officials disagreed with certain aspects of our findings and recommendations, but indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Hendrick Hudson Central School District - Financial Condition (2019M-24)
… The Indian Point Nuclear Power Plant (Indian Point) is expected to shut down beginning in 2020 with a potential … their multiyear financial plan but their projections for operating surpluses may be unreasonable. Cost saving … not to take action until factual, reliable information is obtained. Due to this, no additional cost savings measures …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hendrick-hudson-central-school-district-financial-condition-2019m-24Urban Choice Charter School - Credit Card Expenditures (2019M-192)
… Determine whether School officials ensured credit card purchases were adequately supported and for appropriate purposes. Key Findings Credit card users did not always follow the School’s internal control policies. Forty percent of credit card purchases were not adequately supported. As a result, we …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/urban-choice-charter-school-credit-card-expenditures-2019m-192Town of Benson - Disbursements (2019M-54)
… or bank account transfers. The Board lacked oversight of the Supervisor. Key Recommendations Destroy signature … and bank account transfers. Perform an annual audit of the Supervisor’s records and reports. Except as specified …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… District officials properly disbursed payments for dental benefits, third-party administrative fees and utilities. Key … $488,545 during the audit period (for dental plan benefits, administrative fees and utilities), direct access … District officials properly disbursed payments for dental benefits thirdparty administrative fees and utilities …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mNew Paltz Central School District – Payroll (2021M-45)
… accurately but did not establish adequate controls over payroll. Payroll was not always properly reviewed and certified before … the months reviewed. The District has not performed a payroll audit or payout test (e.g., requiring employees to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45Town 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-128DiNapoli: Former Clerk Treasurer for the Village of Speculator Charged With Larceny
… Former Speculator village clerk-treasurer Bonnie Page was charged with grand larceny and corrupting the government … using their position for their personal gain.” Page was arraigned on Feb. 25 before Judge Gordon L. Purdy II. She … Former Speculator village clerktreasurer Bonnie Page was charged with grand larceny and corrupting the government …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-former-clerk-treasurer-village-speculator-charged-larcenyTown of Richford - Town Clerk/Tax Collector (2019M-236)
… and Clerk fees totaling $2,604 were not remitted to the Supervisor or Treasurer in a timely manner. Forty-five … tax receipts totaling $690,961 were deposited from two to 60 days after receipt instead of within 24 hours. In … within three days of when collections accumulated to more than $250. Key Recommendations Remit real property …
https://www.osc.ny.gov/local-government/audits/town/2020/03/27/town-richford-town-clerktax-collector-2019m-236Travel Advisory No. 15
… 2021, the temporary eligibility for full personal vehicle mileage reimbursement is no longer applicable for … interest of the State, employees must follow established mileage guidance. Please refer to the Guide to Financial … information from the Travel Training Series: Per Diems and Mileage slides 15-34 . Until further notice, employees may …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/15-covid-19-travel-and-expense-temporary-exceptionsII.4.B Basis of Accounting – II. New York State Financial Accounting
… accordance with generally accepted accounting principles (GAAP) require that revenues and expenditures be recorded on … which most governmental functions are financed). Under GAAP, the accrual basis of accounting shall be used for the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accountingRome City School District – Multiyear Planning (2021M-144)
… complete report - pdf ] Audit Objective Determine whether Rome City School District (District) officials established … Determine whether Rome City School District District officials established …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Marcellus Central School District – Online Banking (2020M-66)
… Determine whether District officials established controls to ensure online banking transactions were appropriate and … Key Recommendations Update the online banking policy to clearly describe the procedures for authorizing and … transactions. Ensure that a dedicated computer is used to perform online transactions and that employees involved in …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66