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Washington County – Procurement (2017M-224)
… County is located in the eastern part of New York State and has a population of approximately 63,000. The County is governed … contracts totaling $1,055,270. Key Recommendations Ensure that the procurement policy and competitive bidding laws are …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224Otselic Valley Central School District – Capital Project (2015M-263)
… and approve all project change orders in accordance with New York State Department of Education requirements …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263Campbell-Savona Central School District - Budget Review (B2-15-10)
… 30, 2006. Local Finance Law requires all local governments that have been authorized to issue obligations to fund … their tentative budget for the next fiscal year to the State Comptroller for review while the deficit obligations … The District consistently appropriates fund balance that is not needed to fund operations. Two of the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10Village of Hempstead – Budget Review (B7-13-13)
… 31, 2005. Local Finance Law requires all local governments that have been authorized to issue obligations to fund … their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations … Key Findings Based on the results of our review, we found that the significant revenue and expenditure projections in …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13Cambria Housing Authority – Financial Management (2015M-316)
… County. The Authority, which was established pursuant to New York State Public Housing Law, is governed by an appointed …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316Gloversville Housing Authority – Selected Financial Operations (2015M-257)
… The Authority, which was established in 1963 pursuant to State Public Housing Law, is governed by a seven-member Board of Commissioners. The Authority’s … adequate policies for tenant rent collections to ensure that payments were safeguarded. Incompatible financial duties …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257Ballston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… to examine the Library’s internal controls over donations and circulation desk cash receipts for the period June 1, 2013 through October 31, 2014. Background The Ballston Spa Public Library is a municipal public library that … in 1893. The Library is located in the Village of Ballston Spa, Saratoga County, and is governed by a five-member Board …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mMenands Union Free School District – Information Technology (2021M-78)
… services, officials did not have clear contract language that identified the IT vendors’ roles and responsibilities. As a result, gaps in IT security practices occurred. The Board … a breach notification policy that is required by New York State Technology Law. Sensitive information technology (IT) …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78Village of Elmira Heights – Claims Auditing (2024M-44)
… – pdf] Audit Objective Determine whether the Village of Elmira Heights (Village) Board of Trustees (Board) properly audited claims. Key Findings … the Board did not perform a thorough and deliberate audit of individual claims. The lack of a proper claims audit …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Town of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… for 2014 totaled approximately $4.4 million. Key Findings The Board did not properly establish 14 reserve … accountabilities or maintain adequate bail records. Key Recommendations Refund moneys in the non-legally …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330Town of Deerpark – Budget Review (B6-14-17)
… 31, 2008. Local Finance Law requires all local governments that have been authorized to issue obligations to fund … their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations … respectively, of the total appropriations. Fund balance is a nonrecurring revenue source. The Town’s preliminary budget …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-deerpark-budget-review-b6-14-17Glenham Fire District – Cash Disbursements (2016M-380)
… they obtain, eight claims contained sales tax totaling $210. Key Recommendations Ensure that no claims, other than …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380XII.5.F Payment Dates and Terms Overview – XII. Expenditures
… Due field and, where applicable, the Discount Due field. For example, if the vendor record specifies the Basis Date is … Basis Date Effective April 1, 2018, the default Basis Date for vendors classified as “procurement suppliers” is the Invoice Received Date. For more information on Invoice Received Date, please refer …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5f-payment-dates-and-terms-overviewXI.12 Overview – XI. Procurement and Contract Management
… The management of contractual agreements is a critical aspect of government contracting and ensuring the … contract closeout, any number of circumstances may arise that necessitate action by the agency and the Office of the State Comptroller (OSC) to ensure continuity of programs and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12-overviewAccounts Payable Advisory No. 56
… Subject: New section regarding separation of duties Reference: Guide to Financial Operations (GFO), … According to the Standards for Internal Control in New York State Government , separation of duties is a basic … New section regarding separation of duties …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/56-separation-dutiesAccounts Payable Advisory No. 60
Referencing an expired contract
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/60-referencing-expired-contractTax Exemption Administration In the Towns of Babylon, Brookhaven, Huntington, Islip and Smithtown (2019MR-1)
… included Town-wide errors. Assessors granted exemptions that lacked applications or supporting documentation. … supported exemptions. Key Recommendations Properly apply State equalization rate or other uniform rate of assessment …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2019/09/20/tax-exemption-administration-towns-babylon-brookhaven-huntington-islipManagement of Cash and Investments
… MTA operational and/or capital needs. Monitor daily bank account balances to ensure that proper amounts are being …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investmentsJefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… and indicates its approval by affixing each member’s signature on the warrant. However, the Board minutes do not …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013mWayne Central School District – Financial Management (2012M-229)
… year are $41.3 million, which are funded primarily with State aid, sales tax, real property taxes, and grants. Key … and overestimated expenditures in the adopted budgets by a total of $20.5 million. As a result, the District had … 4 percent of the ensuing year’s budget. To make it appear that the fund balance was within statutory limits, District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229