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Town of Greenwich – Purchasing (2020M-135)
… were followed as part of the audit and approval of claims for payment. Ensure competitive bidding statutes and policy … are followed. Ensure all applicable documentation sought for purchases is attached to vouchers and retained. Town …
https://www.osc.ny.gov/local-government/audits/town/2021/03/26/town-greenwich-purchasing-2020m-135Bay Shore Union Free School District - Procurement (2018M-212)
… were ordered and if competition was sought for goods and services not subject to competitive bidding. Key Findings … approximately $1.42 million. Obtain quotes for goods and services for 19 purchases totaling $70,634, as required by … purchasing policy. Ensure that purchases of goods and services totaling $22,899 were made with prior approval, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/11/bay-shore-union-free-school-district-procurement-2018m-212Mahopac Central School District – Noninstructional Payroll (2020M-32)
… implemented a system to ensure that noninstructional payroll was properly segregated, authorized and recorded and … supported. Key Findings The transportation department’s payroll was not adequately approved, supported and … implemented a system to ensure that noninstructional payroll was properly segregated authorized and recorded and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32Edmeston Central School District - Fund Balance (2020M-1)
… balance from 2016-17 through 2018-19 and did not use any of that amount to fund operations because of generated operating surpluses. As of June 30, 2019, surplus fund balance totaled approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1Walton Central School District - Fund Balance (2019M-209)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209Cuba-Rushford Central School District - Financial Management (2020M-7)
… that was not used to finance operations. As of June 30, 2019, surplus fund balance totaled $2.8 million and was … to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner … more beneficial to taxpayers. District officials agreed with our findings and recommendations and indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7Monticello Central School District - Fund Balance Management (2020M-2)
Determine whether the Board and District officials properly managed the general funds fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2Clinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)
… Board of Cooperative Educational Services (BOCES) is an association of 17 component school districts. The … and administrative services to its component districts, is governed by a 15-member Board of Education elected by the …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/clinton-essex-warren-washington-boces-payroll-2015m-353Hudson Valley Community College – Tuition and Fees (2016M-348)
… procedures. Regularly review the ERP system’s audit trail and use other available internal controls provided by …
https://www.osc.ny.gov/local-government/audits/community-college/2017/02/03/hudson-valley-community-college-tuition-and-fees-2016m-348Huntington Manor Fire District – Cash Disbursements (2014M-108)
… 1 through December 31, 2013. Background The Huntington Manor Fire District is located in the Town of Huntington is … Huntington Manor Fire District Cash Disbursements 2014M108 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108Forestburgh Fire District – Financial Activities (2015M-203)
… Purpose of Audit The purpose of our audit was to examine the … July 31, 2015. Background The Forestburgh Fire District is a district corporation of the State, distinct and separate … the Town of Forestburgh, Sullivan County. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203State Police Bulletin No. SP-221
… the New York State Troopers, Inc., the calculation routine for Deduction Code 302 will change from .685 to .658 percent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-221-modification-deduction-code-302-pba-disability-insuranceComptroller DiNapoli Releases Municipal Audits
… Putnam County , Village of Speculator , Village of Valley Stream and the Village of Washingtonville . "In today's … cash flow of the village's general fund. Village of Valley Stream – Cash Receipts and Selected Village Operations … FD Putnam Co Vil of Speculator Vil of Valley Stream and the Vil of Washingtonville …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the … New York State Comptroller Thomas P DiNapoli today announced the following school audits have been issued …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-auditsI.5 OSC Bureau Contact Information – I. OSC Guide to Financial Operations Overview
… and Contract Management content should be directed to the OSC Bureau of Contracts unless other contact … 408-4OSC (4672) or 1-866-370-4OSC (4672) Requests related to receipt of contract transactions SFS Helpdesk BUREAU OF … GAAP-Based Financial Reporting content should be directed to the OSC Bureau of Financial Reporting and Oil Spill …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i5-osc-bureau-contact-informationState Comptroller DiNapoli Releases Municipal & School Audits
… and school audits were issued. East Aurora Union Free School District – Procurement (Erie County) The board … did not adequately manage and monitor fuel access and usage or account for fuel inventory. As a result, seven … inhibiting effective financial management. Garrison Union Free School District – Information Technology (IT) (Putnam …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Contract Submission System (CSS)
… authorities must use the Contract Submission System (CSS) to securely submit contracts and contract amendments for … Law). If you already have an online account Login to CSS by entering your User ID and password If you need an online account To establish a Primary Authorizer account and/or manage …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-cssTown of McDonough – Financial Operations (2017M-120)
… did not always ensure that purchases were at the best prices and disbursements were for proper Town purposes. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/09/15/town-mcdonough-financial-operations-2017m-120Sullivan County – Tourism Promotion Services (2014M-61)
Sullivan County Tourism Promotion Services 2014M61
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61County of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… evaluate the County’s accountability over selected trust and agency funds for the period of January 1, 2012 through … The County of Otsego is located in central New York State and had a 2010 population of 62,259. The County is governed … elected 14-member Board of Representatives. It uses trust and agency funds to account for assets held in a trustee …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041