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State Police Bulletin No. SP-241
… three new voluntary deduction codes for member insurances: Pet, Hospital/Accident, and Permanent Life. Effective Dates: … following insurance types: Deduction Code 563: NYSPIA Pet Insurance Deduction Code 564: NYSPIA Hospital Accident …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-241-new-nyspia-insurance-deduction-codesAccounts Payable Advisory No. 62
… Section 3 - Purchase Orders Guidance : A purchase order (PO) is an ordering document authorizing a vendor to provide … the agency’s authority as set in law or by contract. The PO communicates critical information to the vendor including … Due Date is an automatically populated field on the PO that should communicate to a vendor the required date the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-ordersContract Advisory No. 33
… (i) contractors are prohibited from bidding on contracts for public work, and (ii) contractors and subcontractors are prohibited from commencing work on covered … subject to Labor Law § 220-i to the Bureau of Contracts for approval, a contractor’s timely proof of certificate of …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/33-dol-public-work-contractor-registryTown of Clifton Park – Information Technology (2020M-162)
… complete report - pdf ] Audit Objective Determine whether Town of Clifton Park (Town) officials adequately safeguarded … Determine whether Town of Clifton Park Town officials adequately safeguarded information …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-clifton-park-information-technology-2020m-162Belfast Central School District – Reserve Funds (2021M-135)
… reserve fund policy. Develop a plan to use the funds in the debt reserve as required. Review all reserve balances … action. Appendix B includes our comment on an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135Longwood Central School District – Overtime (2021M-126)
… not maintain documentation to justify compensatory (comp) time earned. Key Recommendations Adopt a payroll policy with … overtime work, including pre-approval of overtime and comp time. Ensure all non-emergency overtime and comp time is pre-approved, properly documented and monitored. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126Lake Pleasant Central School District – Claims Auditing (2021M-202)
… report - pdf ] Audit Objective Determine whether the Lake Pleasant Central School District (District) Board of … Determine whether the Lake Pleasant Central School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202Town of Pulteney – Information Technology (2021M-28)
Determine whether Town of Pulteney Town officials adequately safeguarded Town information technology IT assets
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28Manchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)
… by the voters. The Board did not competitively bid four change orders totaling $244,000, as required. Officials did … project plans transparently to voters. Competitively bid change orders exceeding the statutory bid limit. Procure …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complexTruxton Fire District – Board Oversight (2022M-123)
… the District’s required annual update documents (AUDs) for fiscal years 2015 through 2021. Had Board members …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123Town of Watertown Fire District – Procurement (2022M-155)
… method to procure professional services and insurance coverage from five vendors totaling $102,136. Obtain written … competition for professional services and insurance coverage. Obtain quotes as required by the procurement policy …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155Pearl River Union Free School District – Fixed Assets (2022M-126)
… [read complete report – pdf] Audit Objective Determine whether Pearl River Union Free … cost of $55,832 were not recorded on the inventory list. District officials were unable to locate 26 fixed … approval. Key Recommendations Ensure that: The inventory list is accurate and up-to-date. All fixed assets on the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126Town of Groton – Long-Term Planning (2022M-113)
… capital and financial plans to address the Town’s Highway Department equipment needs. Key Findings Town … capital and financial plans to address the Town’s Highway Department equipment needs . As a result: 17 of the 24 pieces of major highway equipment (71 percent) were at or beyond their …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-groton-long-term-planning-2022m-113Village of Monticello – Records and Reports (2020M-104)
… maintained accurate, complete and timely records and reports. Key Findings The Treasurer did not maintain … three months after the statement date. Periodic financial reports were not prepared for the Board of Trustees (Board) … Update Documents (AUDs), which are the annual financial reports, constitutional tax limit (CTL) forms and adopted …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104Town of Duanesburg – Financial Records and Reports (2020M-116)
… The Town’s accounting records were not reliable. $590,880 in revenue and $55,182 in expenditures were not recorded. The accounting records’ …
https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116Wyoming Central School District – Professional Services (2020M-152)
… use a competitive method to procure professional services or enter into written agreements with service providers. The … from the procurement policy for unique situations or extenuating circumstances are approved by the Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152Central Square Central School District - School District Website (S9-19-29)
… documents to make informed decisions. Officials did not post the: Final annual budget and Office of the State Comptroller (OSC) audit report and corrective action plan (CAP). Comprehensive budget-to-actual results, … recommendations and indicated they will take corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29Saranac Central School District - School District Website (S9-19-30)
… decisions. Officials did not post the: Budget-to-actual results or external audit report corrective action plan … Key Recommendations Ensure that budget-to-actual results, comprehensive budget documents, a multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30Fillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
… and used the lower priced General Services Administrative (GSA) daily lodging rates and did not improperly pay sales …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023mTown of Smyrna – Claims Audit Process (2022M-161)
… bidding requirements. Town officials may have saved $4,246 in fuel costs (9 percent) if they had used the New York … option. The Board did not authorize the pre-payment of utility service claims. As a result, four claims totaling … the payment in advance of the audit of claims for utility services. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2023/01/06/town-smyrna-claims-audit-process-2022m-161