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Discovery Charter School – Internal Controls Over Cash Disbursements (2015M-14)
… Board of Trustees. The District operates one school with 214 students. The School’s operating expenses totaled … no one regularly reviews them. Key Recommendations Work with the vendor to arrange for payroll checks to clear …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/29/discovery-charter-school-internal-controls-over-cash-disbursements-2015mTown of Enfield – Purchasing (2016M-377)
… August 15, 2016. Background The Town of Enfield is located in Tompkins County and has a population of approximately … subject to Town policy. Not all vendor payments were in accordance with the contract amounts. Key Recommendations … services on behalf of the Town. Ensure all payments are in compliance with agreed upon contract terms. … Town of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-enfield-purchasing-2016m-377Town of Orangetown – Overtime (2017M-48)
… 19, 2016. Background The Town of Orangetown is located in Rockland County and has a population of approximately … disclosed discrepancies between these three records in 24 of 50 instances tested. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orangetown-overtime-2017m-48Greenville Fire District – Investment Program (2023M-106)
… period, the District earned $539 from money on deposit in the District’s checking and money market accounts, which …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106Saranac Central School District – Investment Program (2023M-89)
… audit period, the District had an average of $12.4 million in operating and debt service funds available for investing, and earned $154,099 in investment earnings. Had officials utilized their … were given an opportunity to respond within 30 days in writing to our findings and recommendations but chose not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89State Agencies Bulletin No. 2187
… 6 members of the ORP and VDC are affected. Background: In accordance with Section 415 of the Internal Revenue code, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2187-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntaryInlet Common School District – Claims Processing (2023M-180)
… Recommendations The Board should: Sign and date warrants when authorizing claims for payment. Monitor the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/inlet-common-school-district-claims-processing-2023m-180Village of Corinth – Investment Program (2023M-146)
… period, the Village earned $1,516 from money on deposit in the Village’s two checking accounts, which had an average … the Village may have earned an additional $148,755 in interest earnings. Village officials did not: Solicit …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146Roosevelt Union Free School District – Competitive Procurement (2015M-234)
… The Roosevelt Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates five schools … use competitive methods when procuring goods and services in accordance with GML and the District’s purchasing policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/roosevelt-union-free-school-district-competitive-procurement-2015m-234Rocky Point Union Free School District – Financial Condition (2015M-170)
… Suffolk County. The District, which operates four schools with approximately 3,240 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/rocky-point-union-free-school-district-financial-condition-2015m-170Eden Central School District – Payroll (2017M-11)
… Background The Eden Central School District is located in the Towns of Boston, Concord, Eden, Evans and North Collins in Erie County. The District, which is governed by an elected … adequately review the accuracy of payroll, particularly in situations where wages or pay rates change or when there …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/eden-central-school-district-payroll-2017m-11Genesee Valley Board of Cooperative Educational Services – Purchasing (2016M-259)
… describe if there are any conditions or circumstances when soliciting proposals or quotes for professional services …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/21/genesee-valley-board-cooperative-educational-services-purchasing-2016m-259Accounts Payable Advisory No. 11
… Non-Employee Travel (NET) Card Changes have been updated with the following information. In order to help Citibank … checkmark as this will cause your payments to be combined with other Business Units. This results in delayed payment …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/11-separate-payments-citibankWesthill Central School District – Procurement (2016M-182)
… that it provides guidance for soliciting competition when procuring professional services. Enter into written …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/westhill-central-school-district-procurement-2016m-182Cold Spring Harbor Central School District – Capital Assets (2023M-37)
… assets to a perpetual inventory. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37Operational Advisory No. 34
… billing in the SFS. The following SFS Job Aids can assist with this two-step process: Step 1 - Creating an activity : …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/34-linking-new-project-activity-existing-federal-customer-contractState Agencies Bulletin No. 1796
… members of ORP and VDC in Tier 6. Background In accordance with Section 415 of the Internal Revenue code, which provides …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1796-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedMassena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… money to the administrator for the total amount payable in satisfaction of dental claims and initiate and disburse …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mV.3.J Activity (Projects) – V. Chart of Accounts (COA) Governance
… Type. Statewide Project Types are available for use when a Project is entered on a transaction. Each Federally …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3j-activity-projectsVendor Responsibility Forms
… of establishing the Authorizer’s Online Services account with the New York State Office of the State Comptroller … purposes of establishing a user account in Online Services with the New York State Office of the State Comptroller (OSC) …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-forms