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Accounts Payable Advisory No. 62
… Subject : Scheduled Delivery Due Date and Unit of Measure Reference : Guide to Financial … specific goods or services ordered, price and delivery date, thereby supporting agency and vendor collaboration. … being purchased. Additionally, the Scheduled Delivery Due Date is an automatically populated field on the PO that …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-ordersTown of Davenport - Transparency (2018M-85)
… the annual report with OSC. The Clerk did not maintain a complete and up-to-date record of the Board’s meetings. The … The Supervisor should maintain adequate records so that he can provide sufficient reports to the Board and file the … of claims to identify any irregularities or deficiencies in the claims submitted for payment. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85Tri-Valley Central School District - Financial Management (2020M-17)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Village of Arkport - Information Technology (2019M-203)
… adequately safeguarded Village information technology (IT) assets. Key Findings The Board did not: Develop adequate IT policies and procedures. Enter into a written agreement with the IT vendor for services provided to the Village. Provide IT … adequately safeguarded Village information technology IT assets …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203Clyde-Savannah Central School District – Network Access Controls (2020M-122)
… were secure. Officials did not regularly review network user accounts and permissions to determine whether they were … District had the following unneeded accounts: 354 network user accounts (33 percent) 53 generic and/or shared user accounts (53 percent) Five administrative user accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122Putnam Central School District – Fund Balance Management (2020M-27)
… general fund balance. Key Findings District officials need to improve budgeting practices to more effectively manage fund balance. Specifically, the … surplus fund balance exceeded the statutory limit by 32.7 to 42.8 percentage points at the end of the last three fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Rochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
… multiyear financial plans with goals and objectives for funding long-term operating needs. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planningSandy Creek Central School District – Reserve Management (2023M-43)
… to the debt reserve in the debt service fund even though it was not required to be restricted for debt payments. … the Business Administrator developed a reserve fund plan, it was outdated and has not been adopted by the Board. Key Recommendations Ensure the EBALR is only used for allowable expenditures. Transfer funds …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Sir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)
… Sir William Johnson Volunteer Fire Company Inc Internal Controls 2015M004 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internalWest Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… January 1, 2013 through April 30, 2014. Background The West Fort Ann Volunteer Fire Company is a not-for-profit … West Fort Ann Volunteer Fire Company Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-overLumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
… and emergency services to the Town of Lumberland in Sullivan County. The Department’s Executive Officers … and Secretary-Treasurer. The Department collected $248,000 in 2013. Key Findings While the Department adopted by-laws to dictate the manner in which it should conduct operations, Department officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110East Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… and that Department money was safeguarded for the period January 1, 2013 through June 6, 2014. Background The East … for a fund-raiser did not maintain an accountability of ticket sales. The Treasurer did not prepare adequate monthly …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialWilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)
… Purpose of Audit The purpose of our audit was to review the Authority’s process over water … which is governed by an appointed five-member Board of Directors, was established by the State Legislature to …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/01/06/wilton-water-and-sewer-authority-water-and-sewer-charges-2016m-329Franklinville Central School District – Financial Management (2017M-49)
… of our audit was to review the District’s financial management practices for the period July 1, 2013 through … Franklinville Central School District Financial Management 2017M49 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49Kings Park Central School District – Fuel Inventory (2015M-282)
… The Kings Park Central School District is located in the Town of Smithtown in Suffolk County. The District, which operates five schools …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282Unified Court System Bulletin No. UCS-304
… is to inform agencies of OSC’s automatic processing of the April 2022 UCS Increments and Longevity Increments and … F8, G9, SA, SD, SG, SK, SN SR, SY 86, 87, 88, CT Salary Schedule 04/01/2020 04/01/2020 04/01/2020 04/01/2020 … increment codes: Current Code Updated Code 0422 4 digit max year of current grade or 0526 if salary is between 1 st …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-304-april-2022-state-new-york-unified-court-system-ucs-incrementsState Agencies Bulletin No. 1177
… Change to move the employee into a 21P position or send an e-mail to the Position Management mailbox to change …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1177-restoration-contract-pay-and-additional-pay-21p-institution-teachersSUNY Bulletin No. SU-307
… after the effective date of the payment as the result of new military orders. If the employee received a stipend, OSC … Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 428 Dependent … all employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-307-april-2020-retroactive-state-university-new-york-sunySUNY Bulletin No. SU-311
… Purpose The purpose of this bulletin is to provide agency instructions for processing the July … dated 11/20/2019, the discretionary salary increase is comprised of two one-half percent parts. SUNY System … mailing will be asked to fill out the request and return it to OSC for inclusion on the Special Wage Payment report to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-311-july-2020-state-university-new-york-sunyState Comptroller DiNapoli Releases Municipal Audits
… repaired a town dump-truck and was paid $13,183 for the repair. The board member with the prohibited conflict of … town supervisor stated he approved the claim because the repair work was completed so the town had an obligation to …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits