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Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)

… it to all responsible parties. District officials agreed with our recommendations and indicated they will take and …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-and

Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)

… planning, BOCES officials are limited in their ability to set long-term priorities. As a result, BOCES officials did … Ensure that all surplus funds are apportioned back to component and participating school districts. Develop a … and recommendations and have initiated, or they plan to initiate, corrective action. …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023m

Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)

audit BOCES Ontario Seneca Yates Cayuga Wayne

https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budget

City of Amsterdam – Treasurer’s Office Collections (2022M-203)

… (Controller) effectively managed the Treasurer’s office cash collection process and ensured accounts … The Controller did not effectively manage the Treasurer’s office cash collection process or ensure accounts receivable were reconciled. The Treasurer’s office cash collection process and software system were …

https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203

Rensselaer County – County Bridge Maintenance (S9-13-6)

… bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. … The Department of Engineering and Highways is responsible for the maintenance and monitoring of bridges. This … The Department’s operating budget was $9.9 million for the 2012 fiscal year. The Department is responsible for …

https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6

Finger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)

… Board properly managed and monitored the revolving loan fund program. Key Findings The Board did not properly manage and monitor the revolving loan fund program. As a result, the Board cannot ensure the loan proceeds were used to further the Corporation’s mission. …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/08/finger-lakes-horizon-economic-development-corporation

Genesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)

… Audit Objective Determine whether the Genesee Valley Board of Cooperative Educational Services (BOCES) Board of Education (Board) and officials properly established and … Determine whether the Genesee Valley Board of Cooperative Educational Services BOCES Board of Education …

https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39

XIV.7 Monitoring Payments Made to Vendors – XIV. Special Procedures

… a Payee Listing report (NYAP0621), which shows a listing of payments made to vendors. It is important that designated … Reviewing these transactions is an important part of the State’s internal control system. Process and Document … not authorize, you should immediately notify the Bureau of State Expenditures’ HelpDesk at (518) 474-4868. Guide to …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv7-monitoring-payments-made-vendors

Town of Stony Point – Budget Review (B6-13-15)

… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2014 fiscal year are reasonable. Background The Town of Stony Point, located in Rockland County, issued debt … Town of Stony Point Budget Review B61315 …

https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15

South Seneca Central School District – Online Banking (2021M-164)

… the employees involved in online banking received Internet security awareness training. Key Recommendations Discontinue …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164

Goshen Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-29)

… components of mental health that educators should know was not included in the District’s training offered to the …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/goshen-central-school-district-mental-health-training-component-new-york

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

… user accounts. The District’s disaster recovery plan was outdated, inadequate and not tested. Key Recommendations …

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

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

… - pdf] Audit Objective Determine whether Hancock Central School District (District) officials established non-resident tuition (NRT) rates in the best interest of District taxpayers. Key Findings Officials … NRT contracts between the District and Wayne Highlands School District (Wayne Highlands) without performing a …

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)

… report - pdf] Audit Objective Determine whether the Town of Coventry (Town) Town Clerk/Tax Collector (Clerk) recorded, … As a result, the Town’s collections were at a greater risk of being lost or misappropriated. The Clerk did not … collections and fees months after they were received. As of July 31, 2021, a portion of real property tax penalties …

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

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 … low-rent housing for qualified individuals. The Authority is governed by a seven-member Board of Commissioners …

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)

… Purpose of Audit The purpose of our audit was to review the Authority’s internal controls over water … is an independent public benefit corporation that was established in 1990 under New York State Public … prior to deposit. The administrative assistant, who was involved with the processing of financial transactions, …

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)

… provide adequate oversight of the revolving loan program. For the 15 active loans, we found: Fourteen loan files did … annual site visits occurred, annual financial statements were reviewed or whether jobs were created and/or retained. … were met. Key Recommendations Ensure loan files contain all required information and site visits are conducted and …

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

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

… billing adjustments, parcels not being billed, unaccounted for money, and unassessed penalties on late payments. The Receiver did not create sewer and water accounts for 16 resident parcels and did not bill 70 accounts. We also …

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

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

… from the Business Unit to support information that is entered into the Statewide Vendor File in the SFS. As a … review. Business Units should note that OSC’s request for payment documentation is in support of its constitutional and statutory authority …

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

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

… contract that the grant award and project are linked to is set to ACTIVE status, the billing process is initiated. To allow the state to take advantage of … that the payment date of the voucher has been reached. For additional CMIA information see Section 12 - Cash …

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