Search
Accounts Payable Advisory No. 5
… when processing payments to vendors. Improper preparation of vouchers payable for USPS and related postal services may … with the meter, followed by a space, and then the date of the payment in the format MM/DD/YYYY (e.g., 12345678 … invoice number in the SFS, which helps avoid the rejection of a perceived duplicate payment. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/5-complex-entity-payments-postageCity of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… Purpose of Audit The purpose of our audit was to evaluate the City’s management of Police Department work schedules and pay rates and Fire … City of Lackawanna Police and Fire Department Work Hours 2014M298 …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298Schuylerville Central School District – Fund Balance (2016M-113)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113Hamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)
… 12-month audit period, BOCES held $7.4 million in money market accounts and earned interest totaling $105,000, and …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investmentVillage of Malverne – Procurement (2017M-16)
… Purpose of Audit The purpose of our audit was to examine the Village’s procurement process … 1, 2015 through August 31, 2016. Background The Village of Malverne is located in the Town of Hempstead in Nassau … Village of Malverne Procurement 2017M16 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Elmsford Union Free School District – IT Asset Management (S9-22-9)
… percent of the sampled assets were not properly accounted for. Specifically: Seven IT assets with combined costs of $4,111 were located but not … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Town of Yorkshire – Financial Management (2021M-109)
… revenues. As a result, unrestricted fund balance in the four major operating funds increased by $811,100 (67 percent) in the past four years to more than $2 million as of December … fund balance and reserve policies. Except as indicated in Appendix A, Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109Town of Owasco – Financial Management and Procurement (2021M-70)
… report - pdf ] Audit Objectives Determine whether the Town of Owasco (Town) Board (Board) effectively managed fund … in a manner to ensure the prudent and economical use of public money in the best interests of the taxpayers. Key Findings The Board did not effectively …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70Town of Virgil – Justice Court Operations (2015M-77)
… January 27, 2015. Background The Town of Virgil is located in Cortland County and has a population of approximately 2,400. The Town is … clerk. The Court reported a total of approximately $69,000 in fines and fees during 2013 and 2014. Key Findings The …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-virgil-justice-court-operations-2015m-77Alexandria Central School District – Financial Condition Management (2020M-109)
… or 6.4 percent and the District did not need to use most of the appropriated fund balance for operations. The surplus … statutory limit for the past three fiscal years. As of June 30, 2019, surplus fund balance was $1.75 million, or 12.8 percent of the next year’s budget. District officials have not …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mState Agencies Bulletin No. 2128
… bulletin is to notify agencies of the new NYS-Ride pre-tax parking deduction code, 511. Affected Employees Employees … The NYS-Ride program is expanding to add a new NYS pre-tax parking deduction. This expansion will allow qualified … to $300 per month in pre-tax dollars related to qualified parking expenses. This is in addition to the $300 maximum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2128-new-deduction-code-511-new-york-state-nys-ride-pre-tax-parkingTown of Washington – Information Technology (2013M-164)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over … January 1, 2012, to December 31, 2012. Background The Town of Washington is located in Dutchess County and has a … Town of Washington Information Technology 2013M164 …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164Town of Vestal – Capital Acquisitions (2013M-78)
… capital plan. Consider alternative methods of financing to fund acquisitions, such as pay-as-you-go and use of reserve …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78North Syracuse Central School District – Professional Services (2022M-34)
… School District (District) officials sought competition for the procurement of professional services and entered into written agreements with service providers. Key Findings Although District … we reviewed, they did not always seek competition for professional services in accordance with District policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34Little Flower Union Free School District – Fixed Assets (2022M-78)
… (District) officials properly recorded and accounted for fixed assets. Key Findings The Board of Education (Board) … did not ensure fixed assets were recorded and accounted for properly. A physical inventory check has not been … 37 assets that cost $25,496 are lost and unaccounted for. These assets include nine desktop and 17 laptop …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78Town of North Norwich – Budgeting (2015M-54)
… Purpose of Audit The purpose of our audit was to determine if Town officials effectively … 1, 2013 through December 12, 2014. Background The Town of North Norwich is located in Chenango County and has a … The purpose of our audit was to determine if Town officials effectively …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-north-norwich-budgeting-2015m-54State Agencies Bulletin No. 180
… Active employees (incumbents and employees on paid leave of absence) in multi-filled salaried positions when the … include the positions which are overfilled on the last day of the pay period (pay end date) for the specified check date. OSC may withhold salary payments of employees in overfilled positions. Agency Actions Review …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/180-overfilled-salaried-positionsRockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… The Rockville Centre Housing Authority is located in the Village of Rockville Centre in Nassau County. The Authority, which was established to … Board did not ensure that an audit of claims was performed in compliance with Authority bylaws. The Board did not adopt …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receiptsVillage of Suffern – Budget Review (B22-6-2)
… [read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s tentative budget for the 2022-23 fiscal … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2Lake Pleasant Central School District - School District Website (S9-19-36)
… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in … Posting a prepared plan further enhances the transparency of the District’s fiscal decisions. Key Recommendations Post … multiyear financial plan to help residents see the impact of fiscal decisions over time. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/lake-pleasant-central-school-district-school-district-website-s9-19-36