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Cuba-Rushford Central School District – Cafeteria Purchases (2025M-28)

… meets the requirements of the District’s Purchasing Policy 1 before approving them for purchase. The claims … confirming that each purchase conforms with the Purchasing Policy before approving them for final payment. Cafeteria … Summary Although the Superintendent knew that District policy prohibited District employees from using …

https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cuba-rushford-central-school-district-cafeteria-purchases-2025m-28

SUNY Bulletin No. SU-382

… update the Form 8233 information on the Employee Tax Data page when the Form is no longer valid, to ensure employees with expired forms no longer receive the benefits of the treaty Affected … employees appearing ineligible for participation in a tax treaty Background: Per IRS publication 519, if a tax …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-382-program-and-control-d-report-ensure-accurate-form-8233-tax

South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)

… was reasonable. Determine if the Board ensured that leave records were properly maintained and leave benefits were authorized. Key Findings As of December … 2016. District officials paid $15,747 for 635 hours of leave benefits that were not authorized by the Board. Key …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefits

Niagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)

… Purpose of Audit The purpose of our audit was to review the IDA’s process for evaluating, approving and monitoring …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-project

Accounts Payable Advisory No. 47

… a PO for all single purchases of $10,000 or more from any vendor that has a classification as a “procurement supplier” in the NYS vendor file. This policy, subject exceptions, is applicable … regardless of whether the agency intends to pay the vendor with a check, electronic payment (ACH) or with the …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/47-purchase-orders-and-procurement-card-use

Applying for Previous or Military Service Credit – Career Plan

… To receive credit for any type of previous or military service, send a written … Requesting credit for your previous public employment as early in your career as possible ensures that: If there is a … benefit, you must request this credit while you are on the payroll of a participating employer. If you receive a …

https://www.osc.ny.gov/retirement/publications/1642/applying-previous-or-military-service-credit

Accounts Payable Advisory No. 21

… referencing a Master Contract ID on a voucher. As stated in Advisory Number 8 ( One Invoice Per Voucher – Business … load) must reference the appropriate Master Contract ID in the Master Contract ID field on the voucher. For more …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/21-master-contracts

City of Jamestown – Financial Condition (2016M-298)

… January 1, 2012 through August 19, 2016. Background The City of Jamestown is located in Chautauqua County and has … City of Jamestown Financial Condition 2016M298 …

https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298

Wantagh Fire District – Payroll (2013M-176)

… December 31, 2012. Background The Wantagh Fire District is a district corporation of the State, distinct and separate … salaries and wages. However, although the Board adopted a leave accrual policy, District officials did not enforce … risk that District employees could receive, use, or get paid for more leave than the amounts allowed in the …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/20/wantagh-fire-district-payroll-2013m-176

Oneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)

… Purpose of Audit The purpose of our audit was to examine the internal controls over the … 31, 2014. Background Oneida County, which has a population of approximately 235,000, is governed by a 23-member Board of … Oneida County Department of Social Services Contract Monitoring and Payments 2015M244 …

https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015m

Genesee County – Purchasing (2015M-241)

… of Audit The purpose of our audit was to examine certain County procurement practices for the period January 1, 2014 through June 12, 2015. Background Genesee County is located in western New York. The County, which has approximately 60,000 residents, is governed …

https://www.osc.ny.gov/local-government/audits/county/2016/03/25/genesee-county-purchasing-2015m-241

East Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)

… Purpose of Audit The purpose of our audit was to review whether the Department’s controls … Volunteer Fire Department, Inc. is located in the Village of East Aurora in Erie County. According to the bylaws, a …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financial

Hortonville Fire Company – Financial Activity (2014M-210)

… controls over fundraising activities to ensure that all money collected is deposited in a timely manner. Audit and …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210

Town of Red Hook - Financial Condition (2018M-171)

… balance policy that allowed for unexpended surplus funds of up to 70 percent of annual expenditures. The policy did not define the time … plans specifying the Town’s objectives and goals for use of accumulated funds. Key Recommendations Consider reducing … Town of Red Hook Financial Condition 2018M171 …

https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171

Village of Rushville - Board Oversight and Information Technology (2018M-118)

… a thorough audit of claims. Ensure investments were made in compliance with New York State General Municipal Law … Municipal Law (GML), Section 11 2 Two individuals served in this position during our audit period. One Clerk-Treasurer served from June …

https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118

Town of Davenport - Transparency (2018M-85)

… corrective action. Appendix B includes our comment on issues that were raised in the Town’s response letter. …

https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85

Islip Housing Authority – Cash Disbursements (2017M-167)

… Purpose of Audit The purpose of our audit was to examine the Authority’s cash disbursement procedures for … account clerk applied the Director’s electronic signature to the general disbursement checks. Key Recommendations … check signature policy that authorizes designated signees to use electronic signatures to imprint on Authority checks …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167

Dunkirk City School District – Financial Management (2017M-122)

… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … Background The Dunkirk City School District is located in the City of Dunkirk and the Towns of Dunkirk and Sheridan … 2015-16, the District realized operating surpluses and did not need to use any appropriated fund balance to finance …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122