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LaFargeville Central School District – Information Technology (2021M-192)

… the District’s inventory records, and seven computers, two audio systems, one projector and 10 other electronic …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192

X.10 Record Retention for Vendor Records – X. Guide to Vendor/Customer Management

… Comptroller’s (OSC) record retention requirements related to vendor registration in the Statewide Financial System (SFS). OSC’s auditors will require access to documentation from the Business Unit to support information that is entered into the Statewide …

https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x10-record-retention-vendor-records

IX.5 Federal Billing & Invoicing Overview – IX. Federal Grants

… process is initiated. To allow the state to take advantage of discounts on payments to vendors under the Procure to Pay … systematically until such time that the payment date of the voucher has been reached. For additional CMIA … see Section 12 - Cash Management Improvement Act (CMIA) of this Chapter. Billing for Federal grant drawdown is set up …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-overview

IX.5 Federal Billing & Invoicing – IX. Federal Grants

… process is initiated. To allow the state to take advantage of discounts on payments to vendors under the Procure to Pay … systematically until such time that the payment date of the voucher has been reached. For additional CMIA … see Section 12 - Cash Management Improvement Act (CMIA) of this Chapter. Billing for Federal grant drawdown is set up …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-federal-billing-invoicing

Wayne Central School District – Property Disposal (2021M-161)

… manner. Key Findings The Board and District officials have not established adequate written policies and procedures … disposal methods. As a result, District officials do not have assurance that they received the best value for … advisory group which also made a recommendation designed to help the District maximize the value of disposed property, …

https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161

Hancock Central School District - Non-Resident Student Tuition (2021M-208)

… approved Wayne Highlands NRT rates that were less than the New York State Education Department (SED)’s maximum allowable …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208

Town of Coventry - Town Clerk/Tax Collector (2021M-180)

… [read complete report - pdf] Audit Objective Determine whether the Town of … Key Findings The Clerk did not record, deposit, remit or report all collections in a timely manner. As a result, the …

https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180

Pelham Union Free School District – Information Technology (2021M-134)

… officials established adequate controls over user accounts to help prevent unauthorized use, access and loss, and … did not establish adequate controls over user accounts to help prevent against unauthorized use, access, and loss, … did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses that were communicated …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134

Hudson Housing Authority – Board Oversight (2016M-302)

… Board’s oversight of the Authority’s financial operations for the period July 1, 2014 through May 18, 2016. Background The Hudson Housing Authority is located in the City of Hudson in Columbia County and provides low-rent housing for …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302

Clifton Park Water Authority – Water Charges (2015M-247)

… the Authority’s internal controls over water charges for the period January 1, 2014 through June 30, 2015. … public benefit corporation that was established in 1990 under New York State Public Authorities Law to …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247

Warren County Local Development Corporation – Revolving Loan Program (2021M-102)

… complete report - pdf ] Audit Objective Determine whether the Warren County Local Development Corporation (Corporation) officials provided adequate oversight of the revolving loan program. Key Findings Corporation … information and site visits are conducted and documented in the loan files. Forward all loan modification requests to …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loan

IV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions

… Grants and public assistance includes payments to counties, … Excel file . SFS Account Title Description 60301 Local Grants and Public Assistance Payments to counties, cities, …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistance

Horseheads Central School District – Network Access Controls (2021M-127)

… were secure. Officials: Paid BOCES more than $2 million in the 2019-20 fiscal year for IT services but did not enter into a service level … if the District was appropriately billed or receiving the best value for IT services. Did not establish formal policies …

https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127

Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)

… documentation to determine whether they were deposited in full. $385 received for fire safety services was not … non-Company vendor, $540 for member reimbursements, $1,455 in unauthorized withdrawals and $945 for an unidentified … all collections are properly supported and deposited in full. Ensure all disbursements are properly supported and …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-and

Town of Highlands – Receiver of Taxes and Assessments (2021M-120)

… penalties. The Board did not correct deficiencies noted in our 2006 Receiver of Taxes audit, properly oversee the … billing adjustments, parcels not being billed, unaccounted for money, and unassessed penalties on late payments. The … the Board did not monitor and amend the budgets resulting in a negative fund balance since 2016. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120

Orange County Probation Department – Restitution Payments (S9-20-1)

… Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/orange-county-probation-department-restitution-payments-s9-20-1

V.3.I Class – V. Chart of Accounts (COA) Governance

… Class captures the Period of Probable Usefulness (PPU) for General Obligation (GO) Bonds. Class is used on bond proceeds transactions where the PPU is …

https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3i-class

West Albany Fire District – Credit Card Purchases (2017M-15)

… Purpose of Audit The purpose of our audit was to determine whether credit card purchases … District’s credit cards. Establish a clear and consistent process for staff to follow when obtaining prior approval for …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15

Town of Wappinger – Recreation Department Cash Receipts (2020M-130)

… is accurately recorded and deposited timely and intact (in the same amount and form as received). Key Findings Town … (composed of cash and checks) within 10 days, as required. For example, in July 2019, one deposit (composed of $3,085 in cash and …

https://www.osc.ny.gov/local-government/audits/town/2021/03/05/town-wappinger-recreation-department-cash-receipts-2020m-130

Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)

… contract price. Officials should not have paid $74,980 to a local gas station. The erroneous payments comprised … Explore entering into an intermunicipal agreement to purchase fuel. Properly audit fuel invoices to ensure they do not include taxes and unnecessary fees and …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19