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Accounts Payable Advisory No. 5
… to vendors. Improper preparation of vouchers payable for USPS and related postal services may delay payment … specific information to be included in the invoice number field please refer to the GFO , Chapter XII, Section … for payments to Pitney Bowes to fund meters. The Invoice Number field should contain the eight digit account number …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/5-complex-entity-payments-postageVillage of Hancock – Insurance Withholdings (2022M-108)
… whether the Village of Hancock (Village) officials ensured insurance premium contributions were accurately calculated … Key Findings Village officials did not ensure that insurance premium contributions were accurately calculated and collected. Employee insurance contributions were not calculated correctly and the …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… Coeymans Hollow Volunteer Fire Corporation (Company) Board of Directors (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of the Company’s financial operations. As a result, there is … Coeymans Hollow Volunteer Fire Corporation Company Board of Directors Board provided adequate oversight of financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84Islip Fire District – Disbursements (2020M-9)
… for 118 purchases totaling $38,563 made on District credit cards that did not have sufficient supporting documentation. Approved payment for 58 fuel credit card transactions, consisting of 1,181 gallons of fuel …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… two of the fundraisers. Registration forms for 26 of 36 sports leagues were not maintained. The former Director …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12Otselic Valley Central School District – Procurement (2022M-58)
… a transportation efficiency study ($32,500), purchases of ice melt ($10,845) and information technology equipment …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58Tuckahoe Union Free School District – Overtime (2023M-53)
… pdf] Audit Objective Determine whether the Tuckahoe Union Free School District (District) officials ensured overtime …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53St. Lawrence County – Financial Condition (2016M-173)
… January 1, 2014 through September 30, 2015. Background St. Lawrence County is located in northern New York State and … St Lawrence County Financial Condition 2016M173 …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Schuylerville Central School District – Fund Balance (2016M-113)
… benefit accrued liability reserve (EBALR) to the general fund causing the fund balance to exceed the statutory limit at year-end. … Ensure that the amount of the District’s unrestricted fund balance is in compliance with the statutory limits and … Schuylerville Central School District Fund Balance 2016M113 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
Wilson Central School District Reserves and Fuel Accountability 2016M44
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Peru Central School District – Extra-Classroom Activity Funds (2017M-69)
… cash collections and disbursements were properly accounted for for the period July 1, 2015 through January 31, 2017. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year were approximately $45 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… was to determine if leave accrual records were accurate for the period July 1, 2014 through April 30, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $173 … the type of records to be maintained or guidelines for using, approving, recording and reviewing leave accruals. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Western Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)
… review BOCES’ budget transfer and purchase order processes for the period July 1, 2014 through November 30, 2015. … boards of its component districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $160.4 … are making excessive use of miscellaneous budget codes for expenditures. Of the claims we reviewed, 12 percent were …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-andFonda-Fultonville Central School District – Reserves Management (2021M-157)
Determine whether the Board of Education Board properly managed reserve funds
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… District (District) officials properly managed grants and authorized disbursements that were appropriate and … The Board of Directors (Board) did not effectively manage grants or ensure that authorized disbursements were supported … officials: Overpaid landowners totaling $174,950 for six grants resulting in an inappropriate use of local taxpayer …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117Town of Allen – Claims Audit (2024M-123)
… were properly authorized by an appropriate department head. Two claims totaling approximately $160 for membership …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123Town of Plymouth – Employee Benefits (2023M-176)
… Ten employees were collectively paid $12,037 for 20 holidays that were not authorized in the Town’s collective … Key Recommendations Ensure employees are only paid for holidays listed in CBAs. Independently review and approve all …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176West Nyack Fire District – Claims Processing (2014M-259)
… our audit was to examine the District’s claims processing for the period January 1, 2013 through June 24, 2014. … not comply with District policy. More than 60 percent of credit card transactions reviewed did not have documentation to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259Caledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… not include the required comparisons to prior years, the detail for non-property tax revenue estimates, or estimated … include only year-to-date information and do not provide detail for the current month’s activities. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsRockland County Department of Social Services – Service Contracts (2014M-368)
… controls over agreements with contracted service providers for the period January 1, 2013 through August 12, 2014. … The County’s Department of Social Services is responsible for providing temporary help to eligible individuals and … service and financial needs. The Department’s budget for 2014, not including amounts budgeted for Medicaid, …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368