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Otisco Fire District – Audit Follow-Up (2016M-415-F)
… The purpose of our review was to assess the District’s progress, as of July 2024, in implementing our … of Review We determined that the District has not made progress in implementing corrective action. Of the three … The purpose of our review was to assess the Districts progress as of July 2024 in implementing our recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/otisco-fire-district-audit-follow-2016m-415-fCentereach Fire District – Procurement (2016M-342)
… of the State, distinct and separate from the Town of Brookhaven in Suffolk County. The District provides fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/18/centereach-fire-district-procurement-2016m-342Operational Advisory No. 25
Data Quality Advisory
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/25-data-quality-advisoryRed Flags – Improving the Effectiveness of Your Claims Auditing Process
… certain characteristics may have a higher risk of error or fraud. Officials should use common sense and reasonable … requested information Tips or complaints about possible fraud. Understanding the symptoms of errors and fraud can help you identify claims that should be examined …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsLowville Academy and Central School District – Financial Condition (2015M-220)
… March 31, 2015. Background The Lowville Academy and Central School District is located in the Towns of Denmark, … Lowville Academy and Central School District Financial Condition 2015M220 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mTown of Dover – Fire Protection and Ambulance Services (2016M-413)
… contracts with a fire company to provide services in its fire protection district and with an ambulance company for … Town of Dover Fire Protection and Ambulance Services 2016M413 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… unresolved. During the 20-month audit period, the School’s credit card transactions totaled $158,065 . We reviewed … of them lacked documentation to demonstrate the charge’s necessity or the School-related purpose of the charge . … charges totaling $22,276 included grocery, alcohol and restaurant purchases, and food purchases for “going away …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… officials: Continued using an energy service company (supplier) after contract expiration, resulting in BOCES … (kWh) rate than if it had contracted with the supplier awarded the new bid through a competitive process or the local utility …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andXIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures
… in the State’s government-wide financial statements as required by GASBS 34. These assets are reported in a very … in the States governmentwide financial statements as required by GASBS 34 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14c-necessity-general-capital-assets-reportingTravel Advisory No. 14
… Subject: GFO Updates – Responding to Audit Questions & Voucher Denial Codes Guidance: The Office of the State … Chapter/Section Name Description XII.7.A Responding to Voucher and Expense Report Audit Questions Updated to clarify … are responsible for responding to the request. XII.7.B Voucher Denials Updated to reflect the voucher rejection …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/14-gfo-updates-responding-audit-questions-voucher-denial-codesAccounts Payable Advisory No. 73
… of $500.00 (an increase from $100.00) and, Update “United Parcel Service (UPS)” to “Statewide Contract Vendor for Small …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/73-paying-sales-tax-and-freight-amountsOperational Advisory No. 26
… contact information every six months to ensure it is accurate. It is important for agency contact managers to complete the … OSC Online Contact Management System by June 30, 2025. If you have any questions about the content of this advisory, …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/26-updating-agency-contactsAccounts Payable Advisory No. 53
… on how to process credit adjustments for both open and closed POs, as well guidance to all agencies on how to record …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/53-purchase-requisitions-and-purchase-ordersFairview Fire District – Audit Follow Up (2009M-211-F)
… Fairview Fire District Audit Follow Up 2009M211F …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/fairview-fire-district-audit-follow-2009m-211-fWalden Fire District No. 2 – Purchasing (2017M-204)
… Fire District No. 2 is a district corporation of the State, distinct and separate from the Town of Cheektowaga in …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/22/walden-fire-district-no-2-purchasing-2017m-204Albany Parking Authority – Cash Collections (2016M-181)
… 1, 2015 through January 31, 2016. Background The Albany Parking Authority is located in the City of Albany in Albany … construct, operate and maintain locations in the City for parking and storing of motor vehicles. The operating budget … procedures to ensure that all cash collections for parking are accounted for and deposited intact and in a …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/08/05/albany-parking-authority-cash-collections-2016m-181Town of Holland - Real Property Tax Exemptions (2018M-232)
… We reviewed 60 agricultural, veteran, disability and senior citizen exemptions totaling $2.5 million, on properties with …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232VI.4 Reappropriations Overview – VI. Budgets
… Due To and Not Due To Lapse Report of this Guide, which deals with the process of reviewing Appropriation lapse dates …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi4-reappropriations-overviewWindows Domain Administration and Management (Follow-Up)
… Objective To determine the extent of implementation of the six confidential recommendations included in our … IT products and services that support the mission of the State. ITS operates data centers 24 hours a day, 365 … To determine the extent of implementation of the six confidential recommendations …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/windows-domain-administration-and-management-followContract Advisory No. 19
… Reservation of the Guide to Financial Operations (GFO) Print and submit STS or AC 340-S Attach copy of OSC … transaction(s) according to OSC guidelines in GFO Print and submit STS or AC 340-S Forward all above documents … transaction(s) according to OSC guidelines in GFO Print and attach STS or AC 340-S Forward documents to OSC via …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/19-go-live-guidance-contracts-requiring-osc-review