Search
Town of Middleburgh – Claims Audit Process (2023M-56)
… all claims without a thorough and deliberate review. 11 debit card purchases totaling $2,425 were not approved by the Board … in the Town’s best interest. Discontinue use of the Town debit card. Town officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Village of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… to address needed repairs. We estimate that, for residents with both water and sewer services, rates would initially … IT policies and procedures. Village officials agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationSayville Union Free School District - Purchasing (2019M-69)
… professional services and quote thresholds. Comply with District policies by ensuring professional service … from a sole source vendor. District officials disagreed with certain aspects of our findings and recommendations but …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69Galway Central School District - Fund Balance Management (2017M-267)
Galway Central School District Fund Balance Management 2017M267
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267Village of Margaretville - Fiscal Management (2018M-78)
… report - pdf] Audit Objective Determine whether the Board of Trustees (Board) provided effective fiscal management. Key Findings Village of Margaretville (Village) officials have not adopted … has increased by $321,000 to $592,786 (or 167 percent of 2017 expenditures) from the beginning of 2014-15 through …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… (GSA) per diem rates. A credit card company was allowed to directly withdraw 18 payments totaling approximately $4 … supported. Discontinue allowing the credit card company to directly access the College’s bank account to withdraw funds. …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expendituresSchuyler Heights Fire District – Claims Processing (2014M-124)
… a district corporation of the State, distinct and separate from the Town of Colonie and the County of Albany, in which it is located. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124Germantown Fire District – Board Oversight (2014M-166)
… Findings The Board did not properly award a contract for cleaning services for $4,800 when it renewed its contract …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166North Warren Central School District – Financial Condition Management (2017M-197)
… The North Warren Central School District is located in Warren and Essex counties. The District has approximately … appropriations by approximately $2.9 million or 6 percent from 2013-14 through 2016-17. Unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mTown of Worth – Financial Operations (2014M-323)
… the Supervisor’s financial duties. The Town purchased an engine for a highway department vehicle from the Highway Superintendent, which …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323Saratoga Springs Public Library – Claims Processing (2014M-351)
… Springs Public Library is a public school library located in the City of Saratoga Springs, Saratoga County. The … million. Key Findings Not all claims included signatures from the Director or department heads to indicate that goods …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351Glenham Fire District – Cash Disbursements (2016M-380)
… supporting documentation. Although fire districts are not required to pay sales tax on purchases and services … that no claims, other than those allowed under Town Law, are paid prior to the Board’s audit and approval. Ensure that all claims are supported by adequate documentation prior to approving …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380Harford Fire District – Records and Reports (2016M-170)
… a district corporation of the State, distinct and separate from the Town of Harford and Cortland County in which it is located. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170Accounts Payable Advisory No. 38
… May NOT personally use rewards or points accumulated from the purchase of goods or services for State use. May … ensure State officers and employees are aware of and are in compliance with Advisory Opinion No. 08-04 and the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/38-reward-programsTown of Broadalbin – Leave Accruals (2014M-88)
… 31, 2013. Background The Town of Broadalbin is located in Fulton County and has a population of approximately 5,260. … that highway department employees request permission from the Highway Superintendent to use leave time. Employees’ …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-broadalbin-leave-accruals-2014m-88Receiving Your Benefit and Filing Your Option Election – Article 14 Benefits
… for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/receiving-your-benefit-and-filing-your-option-electionNYC’s Language Access Service Needs (2023-N-11) - Interactive Map
This map of New York City uses 2023 American Community Survey 5year data to show the number of New Yorkers with LEP in each community district The dashboard shows the languages spoken The pinpoints on the map are the locations of H+H facilities
https://www.osc.ny.gov/state-agencies/audits/nycs-language-access-service-needs-2023-n-11-interactive-mapXII.5.N Processing Vouchers using the MSC01 Business Unit – XII. Expenditures
… Process and Document Preparation In the event that an agency must … must use its own Business Unit code on the voucher header and reference the MSC01 Business Unit on the distribution … must use its own Business Unit code on the voucher header and reference the MSC01 Business Unit on the distribution …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5n-processing-vouchers-using-msc01-business-unitXV.11 Journal/Revenue Transfers – XV. End of Year
… To facilitate OSC review of General Ledger Journal Entries and AP Journal Vouchers prior to the end of the fiscal year, OSC strongly recommends that … To facilitate OSC review of General Ledger Journal Entries …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv11-journalrevenue-transfersGreenburgh Central School District – Procurement (2024M-147)
… may be used by districts when the district is unable to provide precise quantity requirements for a particular project due to indeterminate needs throughout a fiscal year. Under such … Board of Education (Board) designated a purchasing agent to be responsible for overseeing the District’s purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/greenburgh-central-school-district-procurement-2024m-147