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Travel Advisory No. 5
… GFO , Chapter XIV, Section 9 - Statewide Financial System Imaging and Attachment Guidance . If the agency does not …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseCity of Lockport - Budget Review (B1-16-16)
… 2014, as amended by Chapter 147 of the Laws of 2015 (the "Act"), authorized the City to issue debt to liquidate the … water and sewer funds as of December 31, 2013. The Act requires the Mayor to submit to the State Comptroller …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Apalachin Fire District – Oversight of Financial Operations (2013M-25)
… 1, 2012, to February 4, 2013. Background The Apalachin Fire District is a district corporation of the State, … of Apalachin and located in Tioga County. The Board of Fire Commissioners consists of five elected members. The … Apalachin Fire District Oversight of Financial Operations 2013M25 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Columbia County – Payroll (2014M-121)
… Purpose of Audit The purpose of our audit was to determine if controls over employee time and attendance … The auto-pay payroll system resulted in payments to part-time attorneys for hours not worked. The County does …
https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121Contract Advisory No. 6
… Subject: The Vendor ID associated to a contract record in the Statewide … original contract (sequence 0) is in the Open status. The Vendor ID cannot be changed once the transaction has been … discovers that a contract is associated with the incorrect Vendor ID. Use the attached chart: “ What To Do When An …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/6-correcting-vendor-id-contractEast Bloomfield Fire District – Financial Operations (2017M-154)
… policy to clearly require presentation and retention of price quotations or proposals and implement monitoring …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154City of Newburgh – Budget Review (B17-6-18)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2018 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, is authorized to … projections in the proposed budget are reasonable. The City faces potential increased salary costs when one of its …
https://www.osc.ny.gov/local-government/audits/city/2017/11/14/city-newburgh-budget-review-b17-6-18Village of Wurtsboro – Financial Operations (2017M-71)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition and segregation … as a financing source rather than using recurring revenue to finance recurring expenditures. The general fund borrowed an average of $95,300 from the water fund to maintain operations in the last three years. The Mayor and …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71Town of Deerpark – Budget Review (B17-6-17)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2018 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling … Town of Deerpark Budget Review B17617 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/10/town-deerpark-budget-review-b17-6-17Village of Port Chester – Payroll (2017M-115)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period June 1, 2015 through … Village of Port Chester Payroll 2017M115 …
https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115Magee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)
… custodial/maintenance services as either an employee or a contractor. Key Recommendations Ensure that monthly financial … services is an employee or an independent contractor and properly report the payments. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017mSaranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… activity (ECA) funds were adequately safeguarded and cash collections and disbursements were properly accounted … reserves or reduce District property taxes. Ensure that student treasurers and advisors properly account for all ECA …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraAloma D. Johnson Charter School – Leave Accruals (2017M-218)
Aloma D Johnson Charter School Leave Accruals 2017M218
https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218City of Oswego – Community Development (2015M-108)
… The purpose of our audit was to examine selected City community development activities for the period January 1, … for 2015 are approximately $41 million. Key Findings The Community Development Department did not routinely obtain … two real properties to the Oswego City Revitalization Corporation (OCRC) but does not have the authority to make a …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108Travel Advisory No. 1
… the SFS must either: Certify a completed Employee Report of Travel Expenses and Claim for Payment ( AC 132-S *), or … forms that correspond with their expense report. Statement of Incidental and Transportation Expenses ( AC 3259-S ) Statement of Meals Claimed ( AC 3258-S ) Statement of …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/1-requirements-proxy-expense-reportsPembroke Central School District – Financial Management (2016M-31)
… District is located in the Towns of Pembroke, Darien, Batavia and Alexander in Genesee County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Caledonia-Mumford Central School District – Online Banking (2016M-227)
… of our audit was to determine whether the District’s online banking transactions were safeguarded for the period … million. Key Findings The District does not have a written online banking agreement with its bank. The District did not … accounts. Both the Treasurer and Business Manager perform online banking transactions, but neither has received …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… in Chautauqua County. The District, which operates two schools with approximately 924 students, is governed by … under-billed Ripley Central School District by $41,125. One nonresident student was not billed for $14,438 in tuition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7Avon Central School District – Information Technology (2016M-123)
… Lima and York in Livingston County and the Town of Rush in Monroe County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123Town of Worcester – Claims Audit (2022M-145)
… [ read complete report – pdf ] Audit Objective Determine whether the Town of Worcester … to payment. Key Findings The Board did not effectively audit claims prior to payment. As a result, disbursements … Key Recommendations Perform a thorough and deliberate audit of claims and ensure each claim is adequately …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145