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Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… 2016. Background The Town of Hempstead Sanitary District Number 14 is located in the Town of Hempstead in Nassau … and include a statement in the minutes detailing the total number of claims and total dollar amount approved to be paid … Town of Hempstead Sanitary District Number 14 Board Oversight 2017M40 …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Brookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
… $321,554 are not properly accounted for by the ECA club. Properly appoint faculty auditors and ensure their … nine activity clubs as ECA clubs. Ensure that each club maintained a separate set of records from those of the … be maintained by the student activity treasurer for each club. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activitySullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)
Determine whether Sullivan County County Funding Corporation Corporation officials awarded funds from the Millennium revolving loan program Program in accordance with established policy guidelines guidelines and ensured businesses complied with loan agreements
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/03/25/sullivan-county-funding-corporation-millennium-revolvingXI.11.H Early Pay Discounts for Procurement Contract Purchases – XI. Procurement and Contract Management
… Contractor generally offers more advantageous special price promotions or special discount pricing to other … the Contract term for a similar quantity, and the maximum price or discount associated with such offer or promotion is … Contractor shall include the payment terms of the discount on the applicable invoice(s) . For more information see …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11h-early-pay-discounts-procurement-contract-purchasesXI.2.F Timely Submittal of Contracts – XI. Procurement and Contract Management
… to properly plan its procurements so that needed approvals can be obtained timely. Sufficient time must be incorporated … to properly plan its procurements so that needed approvals can be obtained timely …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2f-timely-submittal-contractsXIII.1 Employee Expense Reimbursement Overview – XIII. Employee Expense Reimbursement
… Most employee expenses will be reimbursed through the Travel and Expense module in the Statewide Financial System (SFS). Employee expenses reimbursed through the Travel and Expense module include travel expenses, claims for … to the sections within Chapter XII – Expenditures of this guide and the Payroll bulletins available on the Office of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii1-employee-expense-reimbursement-overviewVIII.1.D Hybrid Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… For State agencies that do not use the Billing module in SFS … Hybrid Journal Entries may be used to charge/reimburse for costs. Hybrid Journal Entries contain both expenditure … For State agencies that do not use the Billing module in SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1d-hybrid-journal-entriesTown of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… made totaling $430,000. Multiyear financial and capital plans have not been developed. We also released T own of …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152Copiague Fire District – Cash Disbursements (2019M-225)
… were paid without an invoice attached to the claims. The checks for 39 payments totaling $141,904 were deposited … they were approved according to the District minutes. 306 checks, totaling almost $2 million, had only one of the two …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225IX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants
… require a rate other than the standard rate, or require a waiver, agencies should enter a new waiver request in SFS which, once approved at the agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costsCortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… determine whether the Superintendent and the Director of Business Services provided adequate fiscal oversight over … Key Findings The former Superintendent and Director of Business Services did not provide sufficient oversight over … establishes procedures for filing claims with Medicaid for support services provided to Medicaid-eligible students. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsCity of Little Falls – Financial Condition (2021M-54)
… complete report - pdf ] Audit Objective Determine whether the City of Little Falls (City) Common Council (Council) and … operations and took appropriate actions to maintain the City’s fiscal stability. Key Findings The Council and City officials did not adopt structurally …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54Village of Endicott – Budget Review (B4-13-8)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2013-14 fiscal year are reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling … Village of Endicott Budget Review B4138 …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8North Shore Public Library – Financial Condition (2013M-344)
… 1, 2012 through June 30, 2013. Background The North Shore Public Library is located in the Towns of Riverhead and … North Shore Public Library Financial Condition 2013M344 …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Town of Sweden – Justice Court (2014M-318)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for the Court’s … have developed their own practice for identifying cases to be reported to the scofflaw program, but do not use the report that … The purpose of our audit was to review the processes and procedures for the Courts …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/20/town-sweden-justice-court-2014m-318Red Flags – Improving the Effectiveness of Your Claims Auditing Process
… Claims with certain characteristics may have a higher risk of error or fraud. Officials should use common … sense and reasonable skepticism when any claim appears to be out of the ordinary. Even when all required … New vendors, especially if payment goes to a post office (PO) box Items purchased that are not clearly identified Goods …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsCity of Olean – Budget Review (B1-13-2)
… that have been authorized to issue obligations to fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations … equipment line items for each department in the general fund budget, rather than transferring the funds to the …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2DiNapoli Recovers $42K From Woman Who Stole From State and Local Retirement System
… New York State Comptroller Thomas P. DiNapoli and the New York State Police announced the sentencing of Bonnie S. … to Dutchess County District Attorney William Grady and the New York State Police for their work on this case." Robertson … New York State Comptroller Thomas P DiNapoli and the New York …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-recovers-42k-woman-who-stole-state-and-local-retirement-systemTown of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… effectively managed the financial condition of the water and sewer districts by reasonably estimating budgets … did not effectively manage the financial condition of the water and sewer districts. We found the following: Officials … budget accurately nor raise sufficient revenues to fund water and sewer operations, which resulted in five districts …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… was a not-for-profit organization which was located in the Towns of Nanticoke and Lisle in Broome County. The Department, which was governed by a … represented proper Department expenses, resulting in payment of personal bills belonging to the Fire Chief and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-funds