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XI.12.A Toll-Free Services – XI. Procurement and Contract Management
… allow the public to contact them at no cost. The Office of General Services (OGS) negotiated statewide Comprehensive … Services (CTS) contracts , which offer agencies a variety of telecommunication services, including toll-free service. Under these contracts, vendors charge for time of connection plus applicable taxes and surcharges. Agencies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12a-toll-free-servicesVI.5 Project Budgets – VI. Budgets
… projects including capital projects and for federal grant award management …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi5-project-budgetsVI.1 Budget Control – VI. Budgets
… The Budget Control chapter provides an overview of Commitment Control or KK at the Statewide Appropriation Segregation and Project level of detail …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1-budget-controlII.3.B Establish Control – II. New York State Financial Accounting
… establish appropriation and segregation control records based on the enacted legislation. These control records … establish appropriation and segregation control records based on the enacted legislation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-controlMineola Union Free School District – Financial Condition Management (2021M-44)
… to approximately 13 percent or about nine percentage points above the 4 percent legal limit. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/mineola-union-free-school-district-financial-condition-management-2021mTown of Willing – Town Supervisor’s Financial Duties (2021M-68)
… AUDs as required. Complete and review bank reconciliations in a timely manner. Prepare and provide monthly financial …
https://www.osc.ny.gov/local-government/audits/town/2021/08/20/town-willing-town-supervisors-financial-duties-2021m-68Indian River Central School District – Financial Condition Management (2022M-92)
… report. While the Board and officials made some progress in implementing the prior audit recommendations, they must …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022mTown of Groton – Long-Term Planning (2022M-113)
… officials established long-term capital and financial plans to address the Town’s Highway Department equipment needs. Key Findings Town officials did not establish long-term capital and financial plans to address the Town’s Highway Department equipment … Town officials established longterm capital and financial plans to address the Towns Highway Department equipment needs …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-groton-long-term-planning-2022m-113Oversight of Pupil Transportation Services
… may not be aware of the proper procedures or what to do in the event of an emergency. For example, during our audit, … is incomplete and does not account for all reportable accidents statewide. The information from the database is used to identify trends for when accidents are likely to occur and identify those who are most …
https://www.osc.ny.gov/state-agencies/audits/2020/10/14/oversight-pupil-transportation-servicesWheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)
… obsolete unused IT equipment that had not been sanitized of data prior to storage. We were unable to identify 354 … We identified 70 unused IT assets that were at high risk of potential theft and misuse of personal, private or sensitive information, or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/wheelerville-union-free-school-district-unused-it-asset-inventory-2022m-2Overtime Compensation – Enhanced Reporting
… classified as “overtime,” it must be paid for additional hours worked beyond one's regular schedule and payment must … is only considered overtime if it is paid for additional hours worked beyond one’s regular schedule and at a greater … Overtime pay is pay for additional hours worked beyond regular scheduled hours Certain payments …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-compensationBrighton Fire District – Non-Payroll Disbursements (2020M-133)
… Of 19 professional service providers paid $769,931 in 2019, officials did not seek competition or provide … action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133East Meredith Rural Fire District – Financial Activities (2021M-26)
… and properly accounted for, without proper controls, there is a risk that disbursements will not be made for proper …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26Implementation of the Security Guard Act
… Objective To determine whether the Department of State (Department) is adequately monitoring and enforcing … the requirements for security guards under the Security Guard Act. The audit covered the period from April 1, 2016 to November 23, 2020. About the Program Article 7-A of the General Business Law – referred to as the Security …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/implementation-security-guard-actTown of Springfield – Credit Card Purchases (2020M-138)
… a ladder purchased for $585. Credit card reward points worth at least $1,250 were redeemed during the audit period. …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-credit-card-purchases-2020m-138Hudson City School District – Information Technology (2020M-157)
… adequately secured against unauthorized use, access and loss. Key Findings District officials did not adequately … District’s IT systems against unauthorized use, access and loss. The Board and District officials did not: Adopt … adequately secured against unauthorized use access and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/hudson-city-school-district-information-technology-2020m-157City of Johnstown – Information Technology (2020M-127)
… user accounts were disabled. Have a written contract or service level agreement (SLA) with the IT service provider to define responsibilities. Develop or adopt a …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-information-technology-2020m-127Downsville Central School District – Claims Auditing (2022M-134)
… officials ensured claims were properly audited before payment. Key Findings The Board and District officials did not always ensure claims were properly audited before payment. We reviewed 150 claims packets totaling $870,798 and … supporting documentation before approving them for payment. Ensure officials and staff clearly document …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/downsville-central-school-district-claims-auditing-2022m-134Newark Valley Central School District – Procurement (2022M-60)
… officials used a competitive process to procure goods and services not subject to competitive bidding. Key Findings … not always seek competition for the purchase of goods and services not subject to competitive bidding. As a result, goods and services may not have been procured economically and in the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60Town of Marilla – Town Supervisor’s Activities (2015M-27)
… $2.8 million. Key Findings The Supervisor relied on a certified public accounting firm (CPA) to maintain the …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27