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Accounts Payable Advisory No. 52
… that agencies receive the goods and services they ordered in the proper condition and in accordance with the terms and conditions of the purchase … expectations, which ideally should have been communicated in a purchase order. To document the act of acceptance, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/52-gfo-receiving-section-xi-a9Willsboro Fire District – Financial Controls (2014M-156)
… Purpose of Audit The purpose of our audit was to determine whether the District’s controls were adequate to ensure that financial activity was properly recorded and … and expenditure accounts or reconcile bank balances to book balances. Annual reports have not been filed with OSC …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… properly deposited receipts and if disbursements were for proper Company purposes for the period March 1, 2006 through January 31, 2015. … Department. The Company, which provides fire protection for the Village and the Town of Spencer, is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsMargaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)
… controls over the Department’s financial operations for the period January 1, 2013 through March 26, 2014. … various assistants. Revenues totaled approximately $72,000 for 2013 and expenses totaled approximately $81,500. Key … detail specific requirements that all disbursements are for valid Department purposes and supported by an invoice and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursementsLake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… internal controls over selected financial operations for the period January 1, 2013 through August 31, 2014. … Board of Fire Commissioners. Budgeted appropriations for 2015 total approximately $3.3 million. Key Findings District officials used bid specifications for a purchase that may have created ambiguity as to whether …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Essex Fire District No. 2 – Cash Disbursements (2015M-167)
… of our audit was to examine internal controls over the District’s cash disbursements for the period January 1, 2014 through April 30, 2015. … No. 2 is a district corporation of the State, separate and distinct from the Town of Essex in Essex County. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167City of Utica – Parking Violation Enforcement and Collection (2015M-219)
… April 30, 2015. Background The City of Utica is located in Oneida County and has a population of approximately … have not effectively segregated parking violation duties in the Department or implemented compensating controls such …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/city-utica-parking-violation-enforcement-and-collection-2015m-219West Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
… recorded, had adequate supporting documentation and were for Association purposes. Key Findings The Board did not … recorded, had adequate supporting documentation and were for Association purposes. As a result, the Association had a significant risk that disbursements could be made for non-Association purposes. We found that: 138 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cashTown of Ticonderoga – Capital Project Management (2023M-38)
… Town officials did not: Monitor capital projects activity for eight projects reviewed, with Board-authorized budgets … monthly itemized capital project budget-to-actual reports for the Board. For example, budget modifications totaling $3.2 million were …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… not ensure reasonable budget estimates. Budgets developed for the 2019-20, 2020-21 and 2021-22 fiscal years had … $24 million over the three-year period. Appropriations for three equipment accounts and two printing service … office, which is inefficient and increases the likelihood for errors. There are also no verifications within the …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetVillage of Washingtonville – Village Hall Building Project and Board Oversight (2015M-37)
… March 1, 2012 through July 12, 2013 and to examine the management of the Village Hall building project and other selected financial activities for the … and are not reviewed by the Board. The former Mayor's salary was increased without following applicable law. Key …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-washingtonville-village-hall-building-project-and-board-oversight-2015mState Agencies Bulletin No. 746
… Actions Agencies must notify employees currently enrolled in direct deposit that if a direct deposit advice statement … advice statement, the agency will destroy the statement in a safe and secure manner (preferably by shredding or disposing in a locked bin for confidential materials). The following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/746-unclaimed-or-undeliverable-new-york-state-payroll-direct-deposit-adviceTrumansburg Central School District – Procurement (2022M-13)
… District (District) officials procured goods and services in the best interest of the taxpayers. Key Findings District … totaling $95,073. Have support that they obtained quotes for 29 purchases totaling $177,032. Use a competitive method … the audit period. Officials have been using the vendors for approximately 15 years. Key Recommendations Update the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13Greene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… credited either for 132 days over what they were entitled to or 2,712 days less than what they were entitled to. Incorrectly calculated 61 percent of the unused vacation … and approve all unused leave and separation payments to help ensure they are accurately calculated, supported and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accrualsVillage of Savona – Board Oversight (2015M-328)
… was to examine the Board’s oversight of Village activities for the period June 1, 2013 through October 5, 2015. … five-member Board of Trustees. Budgeted appropriations for the 2015-16 fiscal year for the general and water funds totaled $551,715. Key …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328Chenango Forks Central School District – Financial Condition (2014M-98)
… July 1, 2012 through February 26, 2014. Background The Chenango Forks Central School District is located in the Towns of Barker, Chenango, Fenton, Maine and Triangle in Broome County and the Town of Greene in Chenango County, and is governed by the Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98Bethpage Union Free School District – Leave Accruals (2015M-100)
… leave balances based on the prior year’s ending balance from the financial software and credited each employee with …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… financial condition and claims auditing function for the period July 1, 2012 through June 30, 2014. Background … 5,860 students. Budgeted general fund appropriations for the 2014-15 fiscal year totaled approximately $143.9 … did not report to the Board or prepare written reports for the Board showing the results of claims audits. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsOntario County Four Seasons Development Corporation – Procurement (2021M-197)
… procurement policy (Policy) lacks a provision for sole source purchases and guidance for maintaining documentation to support that the … paid a total of $40,253 and did not document the rationale for the process that was followed. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationMount Vernon City School District – Procurement of Natural Gas (2019M-91)
… Board and District officials procured natural gas at the most favorable terms and in the best interest of District … officials did not procure natural gas in accordance with New York State General Municipal Law (GML), at the most … supply company (ESCO) or enter into a written contract with the ESCO for the procurement of natural gas. For nearly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91