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XII.8.A Workflow in the Accounts Payable Module – XII. Expenditures
… Units should refer to Section 4.B – Certification of Vouchers of this Chapter, for more information about requirements for certifying vouchers. Matching will be enforced on every voucher that … that references a purchase order will help to ensure vouchers are appropriate for payment. Process and Transaction …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8a-workflow-accounts-payable-moduleXI.12 Overview – XI. Procurement and Contract Management
The management of contractual agreements is a critical aspect of government contracting and ensuring the prudent expenditure of funds
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12-overviewDays Worked – Enhanced Reporting
… Understanding how to establish and calculate the days worked for your employees …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/days-workedOntario County Four Seasons Development Corporation – Procurement (2021M-197)
… Determine whether Ontario County Four Seasons Development Corporation Corporation officials used a competitive process …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationCity of Johnstown – Financial Management (2020M-134)
… to our findings and recommendations within 30 days of the exit conference, but they did not respond. …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134The Economic Impact of the Great Outdoors
… (for example, spending for the maintenance of hiking or snowmobiling trails). 1 In 2020, outdoor recreation … camping and hiking. Snow activities (skiing, snowboarding, snowmobiling, and sleighing) experienced a decline. FIGURE 3 …
https://www.osc.ny.gov/reports/economic-impact-great-outdoorsTown of Oneonta – Town Clerk (2021M-59)
… Town of Oneonta (Town) Clerk properly recorded, deposited and remitted Clerk fees in a timely manner. Key Findings The Clerk properly recorded all the fees we reviewed and remitted all fees collected during the audit period in a … 30, 2020, the Clerk’s bank account held an unaccounted for and unremitted cash balance of $262. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59New York Mills Union Free School District – Procurement (2020M-79)
… whether District officials sought competition for the purchase of good and services not subject to competitive bidding. Key Findings … to competitive bidding. Officials also did not comply with the District’s procurement policy. The purchasing agent did … Determine whether District officials sought competition for the purchase of good and services not subject to competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Town of New Castle - Recreation Department Cash Receipts (2020M-19)
… the Department generated receipts up to 21 days after registration and remitted money up to 24 days after …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-new-castle-recreation-department-cash-receipts-2020m-19Comptroller DiNapoli Announces Joint Effort With Ulster, Orange County District Attorneys to Combat COVID-19 Scams
… Comptroller Thomas P. DiNapoli, Orange County District Attorney David M. Hoovler and Ulster County District Attorney David J. Clegg announced on Wednesday, April 29, … reprehensible,” said State Comptroller DiNapoli. “District Attorney Clegg and District Attorney Hoovler are leaders in …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-announces-joint-effort-ulster-orange-county-district-attorneys-combat-covid-19Roxbury Central School District - Health Insurance Buyouts (2019M-89)
… Objective Determine whether District payments for health insurance buyouts were cost-effective, supported by … agreements and correctly calculated. Key Findings Health insurance buyouts may have saved taxpayers approximately … audit period. Three employees received $34,738 in health insurance buyouts that they may not have been entitled to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89DeRuyter Central School District - Information Technology (2019M-175)
… training to employees. Restrict user permissions to the network and the student information system software application (SIS) … to officials. Key Recommendations Review and update the acceptable computer use policy and monitor employees’ …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175East Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
… records prior to filling textbook orders or ordering new textbooks. The Board should require a District-wide …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-schoolTown of Bennington - Financial Management (2019M-249)
Determine whether officials properly managed finances by ensuring budget estimates were realistic establishing multiyear financial and capital plans
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249Copenhagen Central School District - Procurement (2019M-238)
Determine whether District officials sought competition for the purchase of goods and services not subject to competitive bidding
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/copenhagen-central-school-district-procurement-2019m-238Lawrence Union Free School District – Financial Management (2025M-115)
… [read complete report – pdf] Audit Objective Did the Lawrence Union Free … manage fund balance? Audit Period July 1, 2021 – June 30, 2025. We extended our audit period back to July 1, 2019 to … the capital projects fund, as reported in the District’s annual financial report submitted to the New York State …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115Sewanhaka Central High School District - Information Technology Contingency Planning (2023M-12)
Determine whether Sewanhaka Central High School District (District) officials developed an information technology (IT) contingency plan to help secure and protect business office IT systems in the event of a disruption or disaster.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/sewanhaka-central-high-school-district-2023-12.pdfCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (2022-S-1)
To determine if CVS Health appropriately invoiced drug manufacturers and remitted corresponding rebate revenue to the Department of Civil Service for prescription drugs provided under the Empire Plan Medicare Rx drug benefit.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s1.pdfCVS Health: Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (2022-S-1) 180-Day Response
To determine if CVS Health appropriately invoiced drug manufacturers and remitted corresponding rebate revenue to the Department of Civil Service for prescription drugs provided under the Empire Plan Medicare Rx drug benefit.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s1-response1.pdfLingering Challenges in the Child Care Sector
New York’s child care sector continues to face lingering challenges post-pandemic including child care deserts, low wages for child care workers and high prices that are putting a financial strain on families statewide.
https://www.osc.ny.gov/files/reports/pdf/child-care-challenges.pdf