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Accounts Payable Advisory No. 35
… the Appropriate Payment Terms Update: The Office of the State Comptroller (OSC) updated the list of payment terms available in the SFS. A new payment term of “IMMED” has been added for certain … … Selecting the Appropriate Payment Term and Scheduled Due Date …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/35-voucher-payment-termsNanuet Fire District - Credit and Gasoline Cards (2018M-193)
… complete report - pdf] Audit Objective Determine if claims for credit card bills were audited and the purchases were for appropriate purposes. Key Findings Of the 240 credit card … Of 389 gasoline credit card purchases, totaling $18,849 for over 6,000 gallons of unleaded gasoline, 195 purchases …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/12/28/nanuet-fire-district-credit-and-gasoline-cards-2018m-193Brookfield Central School District – Claims Audit Process (2018M-6)
… is located in the towns of Bridgewater, Brookfield, Columbus, Hamilton, Madison and Sangerfield in Chenango, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6Cattaraugus County - Onoville Marina and Probation Department (2018M-32)
… Marina employees did not accurately record the number of tickets sold and may not have collected and reported the … is owed. Key Recommendations Maintain copies of tickets or ticket stubs sold and count money collected on a … no other evidence documenting receipt (e.g., pressnumbered tickets) is available and retained. Take further action to …
https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32Broome County – Financial Condition (2017M-187)
… Purpose of Audit The purpose of our audit was to examine the County’s financial condition … 23, 2017. Background Broome County, located in the central southern portion of upstate New York commonly referred to as …
https://www.osc.ny.gov/local-government/audits/county/2018/02/08/broome-county-financial-condition-2017m-187Halcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s members ensured that … County. The Department provides fire protection services to the Middletown-Hardenburgh Fire District and has … bills for payments and for reviewing the Treasurer’s work to ensure that all cash receipts and disbursements are …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190Hughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)
… Board did not perform a proper audit of vouchers prior to payment or ensure that adequate supporting documentation was … credit card and food and beverage policies prior to payment. Establish procedures to obtain the required number …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014mVillage of Tuxedo Park - Board Oversight (2018M-66)
… to no oversight by the Board. Competition was not sought for 14 professional services totaling $926,188. Water rates … totaling $4,065 and overbillings totaling $7,620 for 494 bills during the eight quarters we reviewed. In … a Board member to review their duties. Use a request for proposals or quotation process to award professional …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66BOCES Milk Bidding (2018-MS-2)
… report - pdf] We also released four letter reports to the following BOCES: Capital Region [pdf] , Dutches [pdf] , … fat free chocolate milk half pints in 2016-17, in places where it was not used to maximize buying volume. BOCES … officials’ responses to our findings and recommendation are in Appendix B. Key Recommendation Consider other bidding …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/07/27/boces-milk-bidding-2018-ms-2Schenevus Central School District - Financial Condition (2018M-83)
… $226,400 was available. However, the Board has taken steps to increase the fund balance levels by not budgeting … decreasing staffing costs through attrition and planning to use retirement reserves. The cafeteria fund incurred … fund balance of $57,300. Key Recommendations Continue to monitor the financial plan for stabilizing the general …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
Laurens Central School District Cafeteria Operations and Reserves 2018M111
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mWainscott Common School District - Financial Condition (2018M-237)
… officials effectively managed general fund balances. Key Findings Unrestricted fund balance totaled approximately $2 million on June 30, 2018, or 58.6 percent of the ensuing year’s … that pointed out the excess accumulation of fund balance. Key Recommendations Develop a plan to reduce the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237Town of Moravia - Real Property Tax Exemptions Administration (2018M-215)
… exemptions to the County and did not require new owners of these properties to submit a new application as … the County and ensure exemptions are granted after the new owners apply. Town officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/town/2019/02/08/town-moravia-real-property-tax-exemptions-administration-2018m-215Bayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)
… adequate network controls for nonstudent user accounts to help prevent unauthorized access. As a result, the District has an increased risk of unauthorized access to and use of the District network and potential loss of important data. In addition to sensitive information technology (IT) control weaknesses …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-userGouverneur Central School District – Medicaid Reimbursements (2023M-34)
… (District) officials claimed all Medicaid reimbursements to which the District was entitled. Key Findings District … services or file Medicaid-reimbursement claims to recover part of the costs associated with these services. … District did not receive about $68,200 for reimbursements to which it was entitled. Although the District provided …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34XV.16.B Sole Custody Reporting – XV. End of Year
… ( https://www.osc.state.ny.us/online-services ), for reporting agency sole custody account balances will be available for agencies to use to report reconciled bank account information needed for the State’s annual financial statements. Agencies are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16b-sole-custody-reportingNanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)
… did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses that we communicated confidentially to officials, we found that officials did not develop: Written procedures to identify and disable unnecessary network user accounts. As …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-informationEast Moriches Union Free School District – Budget Review (B7-14-3)
… year are reasonable. Background The East Moriches Union Free School District, located in Suffolk County, issued debt … in this budget review letter. … East Moriches Union Free School District Budget Review B7143 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/01/east-moriches-union-free-school-district-budget-review-b7-14-3Chenango Valley Central School District – Budget Review (B4-14-8)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Broome County, issued debt totaling $3.5 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/chenango-valley-central-school-district-budget-review-b4-14-8Village of Hempstead – Budget Review (B7-14-4)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Nassau County, issued debt totaling $4.2 million to liquidate the accumulated deficit in the Village’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/village/2014/04/01/village-hempstead-budget-review-b7-14-4