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Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… ledger accounts did not comply with the Office of the State Comptroller’s (OSC) uniform system of accounts for fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mOversight of Grants (Follow-Up)
… as of March 7, 2014 of the eight recommendations in our initial audit report, Oversight of Grants (2009-S-78). Background Our initial report, issued July 21, 2011, examined the … and through more effective communication and information sharing within the Department and with other State agencies …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/oversight-grants-followTravel Advisory No. 1
… Subject: Employees’ responsibilities when using a proxy to create an expense report in SFS Guidance: This is a reminder that all employees who use a proxy to enter expense information into the SFS must either: … Payment ( AC 132-S *), or Review the information that a proxy has entered in an Expense Report in the SFS, adjust …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/1-requirements-proxy-expense-reportsContract Advisory No. 22
… Subject: Closing Contracts in the Statewide Financial System (SFS) Guidance: The Office of the State Comptroller (OSC) Bureau of Contracts (BOC) is actively closing contracts in the Statewide Financial System (SFS). Once OSC has closed a contract the SFS header status will display …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/22-closed-contracts-statewide-financial-systemPUC Achieve Charter School – Board Oversight (2016M-316)
… The local Board members did not actively direct and monitor the School’s financial operations. During the first … a limited liability company. Key Recommendations Actively monitor the School’s financial condition and develop a plan to improve its current condition. Actively monitor the adopted budget and approve all budget transfers …
https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316Personal Income Tax Refunds
… of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and Finance (Department) for payment were appropriate and processed in accordance with applicable New York State tax laws and regulations. We examined refunds …
https://www.osc.ny.gov/state-agencies/audits/2017/06/07/personal-income-tax-refundsAccounts Payable Advisory No. 15
… Voucher Authorizers Guidance: This advisory is intended to remind Business Units that individuals … individuals. For more information on Voucher Authorizers, see the Guide to Financial Operations (GFO), Chapter XII, … 4.B - Certification of Vouchers . For instructions on how to designate someone as a Voucher Authorizer in OSC’s …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizersFire Prevention, Safety and Control
… of 12 Addiction Treatment Centers, which provide inpatient rehabilitation services to 10,000 persons per year. The …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/fire-prevention-safety-and-control-0Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
Mount PleasantBlythedale Union Free School District ShortTerm Borrowing and Purchasing 2015M365
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingWestern New York Maritime Charter School – Financial Operations (2015M-124)
… or requiring them to be current, to verify student residence. The School did not obtain three written quotes, as … or moving and that require periodic verification of the residence of students. Approve all contracts and ensure that …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Fishers Island Union Free School District – Five Point Plan (2015M-320)
… the District’s claims audit process and compliance with State legislation known as the Five Point Plan for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320Village of Greene – Investment Program (2023M-112)
… $5,800 from money on deposit in the Village’s checking and savings accounts, which had an average daily balance of … for investment. Monitor investments. Formally solicit interest rate quotes. Consider other legally permissible investment …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… 7 million were not submitted to SED, as required, for the Commissioner of Education’s (Commissioner) approval. Six change orders totaling $155,173 … approval from the Commissioner. District officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersBethlehem Central School District – In-School Internet Connectivity S9-22-1
… meets the Federal Communications Commission’s (FCC) recommended bandwidth. Audit Results The District’s … Internet Service. Overall, of 35 teachers surveyed (10 percent of the population), 27 of 28 teachers responding …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1Seaford Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-36)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/seaford-union-free-school-district-mental-health-training-component-newPort Washington Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-33)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/port-washington-union-free-school-district-mental-health-trainingMalone Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-32)
… report - pdf] Audit Objective Determine whether the Malone Central School District (District) used District … they will take corrective action. … Determine whether the Malone Central School District District used District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/malone-central-school-district-mental-health-training-component-new-yorkWest Genesee Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-40)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against … District officials did not maintain documentation to support attendance for training and we were unable to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/west-genesee-central-school-district-mental-health-training-component-newGreater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… is a not-for-profit corporation authorized by the New York State "Land Bank Act." The Land Bank, which is governed by an …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesTown of Southold – Financial Operations (2014M-299)
… duties. Ensure that Town officials comply with New York State General Municipal Law and the Town’s policy …
https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299