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Accounts Payable Advisory No. 62
… Delivery Due Date and Unit of Measure Reference : Guide to Financial Operations (GFO), Chapter XI-A, Section 3 - … order (PO) is an ordering document authorizing a vendor to provide goods or services at a dollar amount within the … or by contract. The PO communicates critical information to the vendor including the contract number, specific goods …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-ordersClyde-Savannah Central School District – Network Access Controls (2020M-122)
… unneeded accounts: 354 network user accounts (33 percent) 53 generic and/or shared user accounts (53 percent) Five administrative user accounts (19 percent) In …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122Putnam Central School District – Fund Balance Management (2020M-27)
… all of the fund balance appropriated to finance operations for fiscal years 2016-17 through 2018-19. The Board has not … review and update the District’s multiyear financial plan for actual operating results. Except as specified in Appendix …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Rochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
… Key Findings The Board and District officials neglected to use accurate estimates of appropriations to balance the 2018-19 budget, which … deficit of $27.4 million. The Board failed to adopt a structurally balanced budget and did not follow its fund …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planningSandy Creek Central School District – Reserve Management (2023M-43)
… fund even though it was not required to be restricted for debt payments. $244,418 was transferred to the retirement … Board. Key Recommendations Ensure the EBALR is only used for allowable expenditures. Transfer funds improperly … service fund to the general fund. Obtain Board approval for transfers to reserves. Update and adopt a written reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Sir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)
… January 1, 2013 through September 30, 2014. Background The Sir William Johnson Volunteer Fire Company, Inc. is a … Sir William Johnson Volunteer Fire Company Inc Internal …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internalWest Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… of Audit The purpose of our audit was to determine whether Company controls were adequate to ensure that financial … activity was properly recorded and reported and that Company money was safeguarded for the period January 1, 2013 through April 30, 2014. Background The West Fort Ann Volunteer Fire Company is a not-for-profit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-overLumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
Lumberland Fire Department Inc Controls Over Financial Activities 2014M110
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110East Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
East Aurora Volunteer Fire Department Inc Controls Over Financial Activities 2014M247
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialWilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)
… by the State Legislature to serve residents and commercial entities with water and sewer services. The Authority produces, distributes and sells domestic water and provides sanitary sewer services to approximately 8,100 residents in the Town of …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/01/06/wilton-water-and-sewer-authority-water-and-sewer-charges-2016m-329Franklinville Central School District – Financial Management (2017M-49)
… February 8, 2017. Background The Franklinville Central School District is located in the Towns of Farmersville, … Franklinville Central School District Financial Management 2017M49 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49Fabius-Pompey Central School District – Information Technology (2016M-237)
… management of network user accounts and security settings for the period July 1, 2014 through February 29, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237Kings Park Central School District – Fuel Inventory (2015M-282)
… periodically reconciled to all fuel used and physical fuel tank measurements. Require that all employees who use fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282Oyster Bay Water District – Payments in Lieu of Health Insurance (2017M-43)
… to review payments in lieu of health insurance coverage for the period January 1, 2015 through October 31, 2016. …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/oyster-bay-water-district-payments-lieu-health-insurance-2017m-43Canandaigua City School District – Procurement of Professional Services (2015M-133)
… was to review the process and procedures used to procure professional services for the period July 1, 2013 through … The District did not properly seek competition for 14 professional service providers totaling $477,235. Although … adequate guidance for seeking competition when procuring professional services. The District failed to establish …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/canandaigua-city-school-district-procurement-professional-services-2015mVillage of Hempstead – Budget Review (B7-13-13)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … and expenditure projections in the Village’s proposed budget for the 2013-14 fiscal year are reasonable. Background … Village of Hempstead Budget Review B71313 …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13Gloversville Housing Authority – Selected Financial Operations (2015M-257)
… The Board did not adopt adequate policies for tenant rent collections to ensure that payments were safeguarded. … procedures for the collection of tenant rents. Segregate rent collection duties among employees or ensure that …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… of Audit The purpose of our audit was to determine if Company officials ensured that cash receipts were deposited and cash disbursements were for appropriate Company purposes for the period January 1, 2015 through October 28, 2016. Background The Summitville Fire Company provides fire protection services for the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423Town of Davenport - Transparency (2018M-85)
… Clerk did not maintain a complete and up-to-date record of the Board’s meetings. The Board did not conduct a thorough and deliberate audit of claims. Key Recommendations The Supervisor should maintain … The Board should conduct a thorough and deliberate audit of claims to identify any irregularities or deficiencies in …
https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85Tri-Valley Central School District - Financial Management (2020M-17)
… fund balance and the overfunded reserve were added back to the surplus fund balance, the District’s recalculated … three fiscal years, ranging from 3.2 percentage points to 9.5 percentage points over the limit. Key Recommendations … and the amount of fund balance that will be used to fund operations. Return excess funds in the tax certiorari …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17