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Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… Purpose of Audit The purpose of our audit was to review the District’s short-term borrowing and internal controls …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingPUC Achieve Charter School – Board Oversight (2016M-316)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of financial operations for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… sooner. Document all communications with buyers to show the work-in-progress property status and retain a …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesTown of Clarendon – Justice Court Operations (2013M-362)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for the Court’s financial … The purpose of our audit was to review the processes and …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/03/07/town-clarendon-justice-court-operations-2013m-362Chestertown Fire District – Claims Processing (2016M-387)
… audit of each claim by comparing the claim as listed on the abstract against available supporting documentation. … are supported by adequate documentation and included on the abstract prior to authorizing payment. Ensure that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… Purpose of Audit The purpose of our audit was to determine whether … 2015 through July 31, 2016. Background The Ballston Lake Fire District is a district corporation of the State, … District is governed by an elected five-member Board of Fire Commissioners. Budgeted appropriations for 2015 were …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditWallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… over cash disbursements for the period January 1, 2009 through February 28, 2014. Background The Wallkill Fire District is located in the Town of Shawangunk in Ulster County. The District is a … 2014 fiscal year was $532,474. Key Findings The Board did not establish adequate internal controls over the cash …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39Accounts Payable Advisory No. 15
… to OSC using SFS must also be designated and recorded in OSC’s Contact Database as a “State Agency – Voucher Authorizer”. Prior to SFS, … OSC. Instead, the designated individuals must be recorded in OSC’s Contract Database. To support these designations the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizersContract Advisory No. 22
… Subject: Closing Contracts in the Statewide Financial System (SFS) Guidance: The Office … Bureau of Contracts (BOC) is actively closing contracts in the Statewide Financial System (SFS). Once OSC has closed … further transactions can be processed against a contract in the “Closed” status. Contracts meeting the criteria below …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/22-closed-contracts-statewide-financial-systemTravel Advisory No. 1
Employees responsibilities when using a proxy to create an expense report in SFS
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/1-requirements-proxy-expense-reportsTravel Advisory No. 5
… of the Guide to Financial Operations (GFO) . Agencies are now required to retain documentation supporting Travel … and Expense transactions for six years. Online agencies are required to use the attachment feature in the SFS to … location – e.g., the agency’s Finance Office. Agencies are not permitted to allow individual travelers to retain the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseAudits of Local Governments: About Our Audits
… oversee or initiate corrective action, and Contribute to public accountability. Performance audit objectives can vary … peer review of the Division of Local Government and School Accountability [pdf] for the period January 1, 2024 …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsDiNapoli: Convicted Drunk Drivers Not Installing Court-Ordered Ignition Locks
… and could not have IIDs installed. The department’s full response, and the auditors’ comments to the response, are included in the full audit. Read the audit, Oversight of Persons Convicted of …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-convicted-drunk-drivers-not-installing-court-ordered-ignition-locksOversight of Water Supply Emergency Plans
… of Homeland Security and Emergency Services (DHSES) are effectively collaborating to share relevant information … that, although they cannot ensure water resources are protected from threats – and that not all threats can be … public health, or safety. Water and wastewater systems are among the 16 identified critical infrastructure sectors. …
https://www.osc.ny.gov/state-agencies/audits/2023/06/27/oversight-water-supply-emergency-plansIX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants
… Federal awards. The Act mandated that the Federal Office of Management and Budget (OMB), after consultation with the … identified as high-risk. Additional programs to meet percent of coverage rule, which pertains to low risk … Federal programs that in aggregate encompass at least 20 percent of total Federal award expended; or Auditor must …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984Privacy and Security of Student Data
… Department (SED) reporting purposes. In school year 2024–25, there were approximately 1,600 schools and over … all employees to take the training, we found that in 2024, only 73% (117,763 of 161,337) of employees completed …
https://www.osc.ny.gov/state-agencies/audits/2026/04/23/privacy-and-security-student-dataOpinion 92-50
… GENERAL MUNICIPAL LAW, §103: A county may not adopt a post-1953 local law to provide a price preference to local … with significant recycled content; Pacificorp v City of New York , 741 F Supp 481, relative to a pre-1953 provision of …
https://www.osc.ny.gov/legal-opinions/opinion-92-50Opinion 92-55
… AND EMPLOYEES -- Powers and Duties (performing work for private water system) VILLAGES -- Powers and Duties (services for private water systems) VILLAGE LAW, §§1-102(2), 11-1120, 11-1122: A … owners a village employee to perform testing of the water within the private water system for the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-92-55Opinion 2001-6
… be expended for illegal purposes or purposes contrary to public policy (see e.g., Opn No. 2000-6, p 17; 1989 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6XII.5.B Unique Invoice Number Requirements – XII. Expenditures
… Business Units may encounter this situation when making a partial payment due to a partial delivery. Partial payments should rarely occur because Business Units …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5b-unique-invoice-number-requirements