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Opinion 92-27

… could provide for the payroll deduction in this instance only by local law. The local law should provide that any payroll deduction will be made only pursuant to a revocable written request by the officer …

https://www.osc.ny.gov/legal-opinions/opinion-92-27

Town of Angelica – Justice Court Operations (2018M-11)

… recorded, deposited, disbursed and reported all fines and fees in a timely and accurate manner for the period January … by an elected five-member Town Board. Court fines, fees and bail collected during the audit period totaled … as required. Conduct an annual audit of the Justice’s financial records and reports and record the results of this …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11

Accounts Payable Advisory No. 50

… the Appropriate Payment Terms Guidance: An early payment discount is an incentive (in the form of a reduction of the invoice amount) offered by a vendor to an agency for making a payment before it is due. Every agency should … in place to ensure accounts payable staff take the maximum discount rate offered by a vendor whenever a discount is …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/50-early-payment-discounts

Town of Thurman – Garbage Bag Inventory and Collections (2016M-399)

… secured during the hours of operation and are stored in an open box on a table at the transfer station. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-garbage-bag-inventory-and-collections-2016m-399

Willsboro Central School District – Financial Condition (2015M-362)

… our audit was to assess the District’s financial condition for the period July 1, 2012 through October 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $8.2 million. … Adopt budgets that include realistic estimates for appropriations. Ensure that the District’s unrestricted …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362

Patchogue-Medford Union Free School District – Budget Review (B17-7-2)

… in the District's proposed budget for the 2017-18 fiscal year are reasonable. Background The Patchogue-Medford Union … to submit their proposed budget for the next fiscal year to the State Comptroller for review while the deficit …

https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2

Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)

… complete report – pdf] Audit Objective Determine whether Amherst Central School District (District) officials secured … audit school district Amherst …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-and

Copiague Fire District – Credit Card Purchases (2019M-98)

… $70,458 did not have receipts or invoices attached to the claims. Nineteen credit card purchases exceeded the … by sufficient supporting documentation which is attached to each credit card claim. Ensure that District officials and …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98

IX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants

… Updated and expanded CMIA regulations were promulgated …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulations

Irvington Union Free School District – Fixed Assets (2022M-89)

… of the 105 fixed assets reviewed that cost $595,118. This can be attributed to District officials last conducting a physical inventory in 2018. Specifically, we found: Of the 80 assets tested, … in the District’s possession. These items included a desk, oven, stove, television and television studio equipment. 65 …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89

Vendor File Advisory No. 10

… Invoicing Reference: Guide to Financial Operations, Chapter XII, Section 4.E –Electronic Invoicing Update: The … has updated the policy and procedures regarding vendor enrollment in electronic invoicing through the SFS Online …

https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/10-electronic-invoicing

Village of Schoharie - Board Oversight (2018M-184)

… records. The Clerk-Treasurer has accrued compensatory time in excess of the 80-hour maximum, worth approximately … accrual, use and payout of comp time. Except as specified in Appendix A, Village officials generally agreed with our … Appendix B includes our comment on an issue raised in the Village’s response. …

https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184

Plattekill Library – Budgeting Practices (2017M-95)

… available at the time. Use surplus funds as a financing source for funding one-time expenditures, funding needed …

https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95

Town of Guilderland – Golf Course Collections (2017M-22)

… Purpose of Audit The purpose of our audit was to review the processing of collections received at the Town golf course for the … 1, 2015 through October 31, 2016. Background The Town of Guilderland is located in Albany County, encompasses 59 … The purpose of our audit was to review the processing of collections …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-guilderland-golf-course-collections-2017m-22

Cornwall Central School District – Financial Condition (2015M-148)

… Purpose of Audit The purpose of our audit was to examine the District’s financial … is located in Orange County in the Villages and Town of Cornwall and Cornwall-on-Hudson, and a portion of the … allowable by law, while continuing to evaluate and explore ways to reduce expenditures. …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148

Town of Oxford – Financial Management (2016M-420)

… Provide the Board with monthly reports that include an allocation of the balances or loans between funds and …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-oxford-financial-management-2016m-420

Lansing Central School District – Financial Management (2015M-256)

… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … balance increased by more than $1 million from 2012-13 to 2014-15 and unassigned fund balance exceeded the statutory …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256

Westchester Library System – Procurement (2015M-199)

… Purpose of Audit The purpose of our audit was to evaluate the Library System’s procurement … is located in the Village of Tarrytown in Westchester County, is governed by a 15-member Board of Trustees. The …

https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199

Town of Virgil – Board Oversight (2015M-40)

… controls and Board oversight for the period January 1, 2013 through November 3, 2014. Background The Town of … Budgeted appropriations for 2014 totaled approximately $1.8 million. Key Findings The Board did not ensure that adequate controls were in place over the billing and collecting of water and sewer …

https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-virgil-board-oversight-2015m-40

Waterloo Central School District - Financial Condition Management (2019M-137)

… that in total overestimated appropriations by $9.3 million for 2015-16 through 2017-18. Approved more than $9.3 million … of appropriations. Comply with the statutory limit for fund balance and use surplus funds as a financing source for one-time expenditures, paying down debt or reducing …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137