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East Aurora Union Free School District - Procurement (2023M-125)
… Did not obtain competitive pricing or retain documentation to demonstrate quotes were obtained for 48 purchase and … and indicated that they have initiated or plan to initiate corrective action. … Determine whether the East …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Hamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)
… Educational Services (BOCES) officials developed and managed a comprehensive investment program. Key Findings BOCES officials did not develop and manage a comprehensive investment program. During the … flow forecasts to monitor and estimate funds available for investment. Key Recommendations Adopt a comprehensive …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investmentVillage of Mexico – Financial Management (2023M-170)
… – pdf] Audit Objective Determine whether the Village of Mexico (Village) Board of Trustees (Board) adopted realistic … of surplus fund balance. Additionally, the property tax levy for 2023-24 was $509,000 while the Village had over … corrective action. … Determine whether the Village of Mexico Village Board of Trustees Board adopted realistic …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Corning City School District – Claims Auditing (2023M-105)
… documentation. Key Recommendations Ensure claims are paid after audit and contain adequate supporting documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105Management of Energy Consumption
… and associated schedules to reach this goal. Key Findings We found that OCFS officials are not effectively managing … met the energy reduction goals stipulated in EO 111, we estimate OCFS could have saved approximately $930,000 in …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionSelected Aspects of Discretionary Spending
… Regional Transportation Authority (Authority) was created in 1969. Its mission is to provide and continuously improve public transportation services in the greater Rochester area. The Authority provides public … expenses, including meetings and other events, memberships in professional organizations, sponsorships, and training. …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0DiNapoli Statement on Proposed Federal Budget
… proposed cuts, but it is clear this budget will hurt New Yorkers. I urge the Administration to provide the details as soon as possible so New Yorkers and all Americans can have a clear understanding …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-statement-proposed-federal-budgetEthical Standards for State Agency Contractors Act
… A.7916 (Peoples-Stokes) – Establishes ethical standards for certain state agency contractors performing inherently … Memo Bill Text Status … Establishes ethical standards for certain state agency contractors performing inherently …
https://www.osc.ny.gov/legislation/ethical-standards-state-agency-contractors-actThe Economic Impact of the Great Outdoors
… 2022 PDF Version June is National Great Outdoors Month. As New Yorkers prepare for summer vacations and to celebrate the … or stargazing. All types of outdoor recreation in New York provided $21.1 billion in economic activity in 2020 and … more significant part of the economy in nearly every other state. As outdoor activities continue to recover and evolve …
https://www.osc.ny.gov/reports/economic-impact-great-outdoorsXII.8.A Workflow in the Accounts Payable Module – XII. Expenditures
… approve a voucher prior to submittal to the Office of the State Comptroller (OSC) must be the department head or a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8a-workflow-accounts-payable-moduleOntario County Four Seasons Development Corporation – Procurement (2021M-197)
… always seek competition or maintain adequate documentation of purchasing processes when procuring goods and services. The Corporation's procurement policy (Policy) lacks a provision for sole … that the purchasing process is followed. We reviewed payments totaling $305,033 to nine vendors with aggregate …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationCity of Lackawanna – Garbage Collection Fees (2021M-206)
… oversight or develop written policies and procedures for assessing and billing garbage fees. 30 of 33 properties … a total of $6,350. 16 organizations were billed for garbage services they received. However, the Code indicates the organizations were not eligible for such services. 14 of the 27 garbage fee exemptions …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206Days Worked – Enhanced Reporting
… Understanding how to establish and calculate the days worked for your employees is a crucial …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/days-workedIX.12.M Journal Vouchers – IX. Federal Grants
… agencies for goods or services rendered to, or on behalf of the first state agency; or Reimburse a second state agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12m-journal-vouchersIX.4.J State Requirements in Support of CMIA Implementation – IX. Federal Grants
For most federal programs subject to CMIA interest liabilities will be calculated from the SFS and bank records
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix4j-state-requirements-support-cmia-implementationSullivan County Board of Cooperative Educational Services – Separation Payments (2021M-171)
… ] Audit Objective Determine whether Sullivan County Board of Cooperative Educational Services (BOCES) officials made … to contract terms for separation payments or obtain Board of Education (Board) approval to waive certain employment terms. As a result, seven of the 21 separation payments we reviewed that total $66,169 …
https://www.osc.ny.gov/local-government/audits/boces/2022/01/28/sullivan-county-board-cooperative-educational-services-separation-payments-2021mCopiague Fire District – Credit Card Purchases (2019M-98)
… 28 charges totaling $5,786 for refreshments that were in violation of New York State Public Officers Law. The Board approved $1,488 in charges that were not for valid District purposes. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98IX.5.B Billing for Onboarding Agencies – IX. Federal Grants
… Enterprise Services Automation (ESA) is a group of PeopleSoft modules that includes Project Costing, Grants … approved, Approve Later must be used in order to avoid system resource issues. The use of Approve Later also … Billing batch processes run to create the corresponding Accounts Receivable (AR) for the award. This AR amount then …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5b-billing-onboarding-agenciesIX.5.A Billing for Non-Onboarding Agencies – IX. Federal Grants
… and Customer Contracts under their own agency PCBU Use the Commitment Control Module in SFS to budget for Federal … but are required to set up Funds Distribution to determine what charges will go through the Federal Billing Process Do not interface LATS information …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5a-billing-non-onboarding-agenciesIslip Fire District – Disbursements (2020M-9)
… with New York State General Municipal Law and the District’s policies. Key Findings The Board: Made an … payment for 118 purchases totaling $38,563 made on District credit cards that did not have sufficient supporting … policy when approving $125,028 in travel expenditures. District officials: Made 107 purchases totaling $163,233 …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9