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Contract Advisory No. 6
… only be changed when the original contract (sequence 0) is in the Open status. The Vendor ID cannot be changed once … for approval (or approved by the agency if OSC approval is not required). Guidance: An agency must take action when it discovers that a contract is associated with the incorrect Vendor ID. Use the attached …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/6-correcting-vendor-id-contractTravel Advisory No. 1
… who use a proxy to enter expense information into the SFS must either: Certify a completed Employee Report of Travel Expenses and Claim for Payment ( AC 132-S *), or Review the information that a proxy has entered in an Expense Report …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/1-requirements-proxy-expense-reportsTravel Advisory No. 5
… Retention – Travel and Expense was updated. Guidance: The Office of the State Comptroller (OSC) updated Chapter XIII, Section 3 …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseGilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… fund balance exceeded the 4 percent statutory limit in each of the last three fiscal years by 3.1 to 12.8 … surplus fund balance to comply with the statutory limit in a manner beneficial to taxpayers. Adopt a written reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mTown of Worcester – Claims Audit (2022M-145)
… did not have appropriate support, such as an itemized receipt or invoice. 23 claims had sales tax totaling $243. …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Village of Hewlett Bay Park – Financial Management (2022M-30)
… to balance the budget in 2020-21; however, the property tax levy was $209,000. For the four fiscal years reviewed, …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30Bethlehem Central School District – In-School Internet Connectivity S9-22-1
… Internet connectivity met the FCC’s recommended bandwidth of 100 Megabits per second (Mbps) per 1,000 students, as … schools. 500 Mbps, with the ability to burst to a total of 1 Gbps for its high school primary Internet Service. Overall, of 35 teachers surveyed (10 percent of the population), 27 of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1Greenville Fire District - Fixed Assets (2019M-223)
… asset including purchase date, purchase price, date placed in service and useful life. As a result, officials were not aware that equipment in their possession could have been sold or traded in to help offset the cost of new equipment purchases …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223Mexico Academy Central School District – Procurement (2023M-75)
… report – pdf] Audit Objective Determine whether Mexico Academy Central School District (District) officials used a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75Apalachin Fire District – Oversight of Financial Operations (2013M-25)
Apalachin Fire District Oversight of Financial Operations 2013M25
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25City of Oswego – Community Development (2015M-108)
… program and does not actively enforce the repayment of loans that become delinquent. The Department does not have a … determine when it is appropriate to write off delinquent loans that are uncollectable. The City donated two real … for addressing the losses that result from uncollectable loans and determining, with advice of counsel, when it is …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108City of Lockport - Budget Review (B1-16-16)
… City to issue debt to liquidate the accumulated deficits in the City's general, water and sewer funds as of December … found the significant revenue and expenditure projections in the preliminary budget are reasonable. The proposed budget … not include a tax overlay, which could create a shortfall in 2017. The Common Council will have to adopt a local law to …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Royalton-Hartland Central School District – Financial Condition (2015M-275)
… The Royalton-Hartland Central School District is located in the Towns of Royalton, Hartland and Lockport in Niagara County, the Town of Alabama in Genesee County and the Towns of Ridgeway and Shelby in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Randolph Academy Union Free School District – Financial Management (2015M-248)
… in 1985, operating in the Town of Randolph in Cattaraugus County and the Town of Hamburg in Erie County. The District, … and procedures to help guide the tuition billing and collection process. The District received reconciled rates, with which it rebills districts and agencies for services, from the State Education Department …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mNorwood-Norfolk Central School District – Claims Auditing (2016M-288)
… Purpose of Audit The purpose of our audit was to examine the claims audit process for the period July 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288Pembroke Central School District – Financial Management (2016M-31)
… Background The Pembroke Central School District is located in the Towns of Pembroke, Darien, Batavia and Alexander in Genesee County. The District, which operates three schools … The District consistently overestimated appropriations in the adopted budgets and did not use all of the annually …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Hammond Central School District – Payroll (2016M-398)
… Purpose of Audit The purpose of our audit was to evaluate the District's payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398St. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)
… report - pdf ] Audit Objective Determine whether the St. Lawrence County Industrial Development Agency (SLCIDA) … Determine whether the St Lawrence County Industrial Development Agency SLCIDA Board …
https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoringPutnam Valley Central School District – Information Technology (2021M-154)
… did not: Adopt an adequate password security policy to address password requirements. Create secondary user … job responsibilities required administrative permissions, to be used for non-administrative activities. In addition, … IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154Town of Hempstead – Budgeting (2021M-169)
… annual budgets. Town officials levied $37.6 million more in taxes than was necessary to fund budgeted expenditures, … failed to monitor the annual budget timely, resulting in the Board approving significant budget adjustments … the year end. Key Recommendations Present budget estimates in a realistic and transparent manner, and show fund balance …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169