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Stafford Fire Department, Inc. - Financial Management (2023M-110)
… whether the Stafford Fire Department’s (Department) Board and Treasurer properly managed the Department’s finances. Key Findings The Board and Treasurer did not properly manage the Department’s … the operating budget was underestimated by $29,667 in 2021 and by $33,298 in 2022. The Board did not: Include revenue …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/08/stafford-fire-department-inc-financial-management-2023m-110Town of Colesville – Procurement (2023M-92)
… report – pdf] Audit Objective Determine whether Town of Colesville (Town) officials used a competitive process to … with the Town’s procurement policy requirements. Of the 28 purchases reviewed totaling $1.2 million, officials did not properly seek competition for …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-colesville-procurement-2023m-92Barker Central School District – Payroll (2023M-19)
… to receive overtime payments. One employee was paid $657 in overtime work that was not preapproved as required. In …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19XI.7.B Repayment Agreements – XI. Procurement and Contract Management
… categories: Transaction Identifying Documents Contract / Amendment Procurement Documents / Support Documents Vendor … Contracts and Amendments . Submitting your contract or amendment in this order will assist in OSC’s review. Guide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7b-repayment-agreementsNorthport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
… records and were not deposited in the bank and collections of $845,258 were missing key support. Records to support …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomRome City School District – Multiyear Planning (2021M-144)
… multiyear financial or capital plans. While officials have some information needed to develop the plans, additional … years or assess the impact of the operating deficits on fund balance and reserves. Maintained asset inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144II.4.B Basis of Accounting – II. New York State Financial Accounting
… on three bases of accounting: cash, modified accrual and accrual. Financial statements prepared in accordance with … accounting principles (GAAP) require that revenues and expenditures be recorded on the modified accrual basis … financial statements, proprietary funds, component units and fiduciary funds. The cash basis of accounting is used for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accountingNew Paltz Central School District – Payroll (2021M-45)
… report - pdf ] Audit Objective Determine whether New Paltz Central School District (District) officials accurately paid … Determine whether New Paltz Central School District District officials accurately paid …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45Village of Islandia – Procurement (2021M-203)
… findings in our report. Appendix B includes our comments on issues Village officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203XI-A.3 Purchase Orders – XI-A. Purchasing
… maintenance of purchase orders. Overview A purchase order (PO) is an ordering document authorizing a vendor to provide … the agency’s authority as set in law or by contract. The PO communicates critical information to the vendor including … for a purchase using a PCard, the agency must check the box on the PO to indicate the use of the PCard, and then …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a3-purchase-ordersXII.6.O Paying Retainage – XII. Expenditures
… This section provides Business Units with instructions on recording and paying retainage against applicable … the retainage (negative amount). Processing both lines on the payment voucher establishes the retainage against the … from capital project payment(s). For more information on account codes, please see Chapter IV, Section 4.A - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6o-paying-retainageMandatory Service Credit Purchase Payments – Enhanced Reporting
… Service credit purchase (SCP) payments for mandatory member … purchases of ERS service on or after July 1, 1989, and PFRS service on or after October 1, 2013, are covered … receive a notification letting you know that their service credit purchase (SCP) deduction has changed. The notification …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-service-credit-purchase-paymentsVII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… All cash advance accounts must only be reimbursed for appropriate, … and documented State expenses. Reimbursements to cash advance accounts are required at least once a month. For reimbursements other than a salary advance, agencies must submit an AP Voucher charging the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementTown of Pawling – Procurement (2021M-17)
… report - pdf ] Audit Objective Determine whether Town of Pawling (Town) officials used a competitive process to … obtained from eight service providers paid $342,770 of the 10 professional services tested. Competitively bid for … Determine whether Town of Pawling Town officials used a competitive process to …
https://www.osc.ny.gov/local-government/audits/town/2021/06/18/town-pawling-procurement-2021m-17Town of Owasco – Highway Department (2020M-128)
Determine whether Town of Owasco Town officials adequately oversaw highway purchasing planning and interfund charges
https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128XV.4 Overview – XV. End of Year
… End of Fiscal Year (FYE) deadlines and notices, please visit the Agency Calendar . State Agencies will not have the … System (SFS) during the FYE blackout period. Please visit the Agency Calendar for the projected FYE blackout … End of Fiscal Year FYE deadlines and notices please visit the Agency Calendar …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4-overviewPeekskill City School District - Network User Accounts (2021M-195)
… complete report - pdf] Audit Objective Determine whether Peekskill City School District (District) officials … Determine whether Peekskill City School District District officials adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/peekskill-city-school-district-network-user-accounts-2021m-195CUNY Bulletin No. CU-692
… Purpose The purpose of this bulletin is to provide agency instructions for processing the CUNY … Increases To increase the hourly rate(s), the agency must submit the following requests regardless of the employee’s … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original death certificate and a Report of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-692-cuny-salary-retroactive-rate-increases-carpenters-andMarcellus Central School District – Online Banking (2020M-66)
… used for online banking and none of the employees involved in online banking received Internet security awareness … to perform online transactions and that employees involved in online banking receive Internet security awareness …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66Town of Oyster Bay - Financial Condition Management (2020M-74)
… towns and requires 37 percent of the revenue of the funds servicing this debt. The Board did not develop and adopt …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74