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Accounts Payable Advisory No. 69
… Credit Cards, including the Citibank Procurement, Travel and Non-Employee Travel cards and the WEX Bank Fuel card. Agencies are now required to … ID” associated with the cardholder (Citibank) or driver profile (WEX Bank). Update : Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/69-required-information-state-credit-cardsTown of Owasco – Real Property Tax Exemptions Administration (2020M-102)
… or supported. 99 property tax exemptions were reviewed; 75 of the exemptions totaling over $4.1 million were not …
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102Newcomb Central School District - Claims Audit (2023M-159)
… claims were not properly audited prior to payment, there is an increased risk that improper or unsupported payments …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/29/newcomb-central-school-district-claims-audit-2023m-159City of Watertown – Sexual Harassment Prevention Training (S9-23-3)
… of monitoring to ensure the SHP Training was completed by all employees and the City’s training completion records … officials should monitor completion of annual SHP Training by all employees and elected officials, supported by complete, accurate and reliable records. City officials …
https://www.osc.ny.gov/local-government/audits/city/2023/09/01/city-watertown-sexual-harassment-prevention-training-s9-23-3Town of Woodstock - Information Technology (2018M-211)
… Employees accessed nonbusiness websites although it is prohibited by policy. Officials did not adopt a breach …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-woodstock-information-technology-2018m-211Schodack Central School District - Extra-Classroom Activities (2019M-85)
… treasurers were not always involved with maintaining club accounting records. Key Recommendations Ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/schodack-central-school-district-extra-classroom-activities-2019m-85Town of Haverstraw - Information Technology (2019M-125)
… Employees accessed nonbusiness websites although it is prohibited by Town policy. Officials did not adopt a data …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-haverstraw-information-technology-2019m-125Village of West Haverstraw - Summer Program (2019M-146)
… Objective Determine whether the Board ensured that summer program (Program) collections were properly accounted for, receipts … were properly supported and audited. Key Findings The Program Coordinator (Coordinator), who deposited receipts for … Determine whether the Board ensured that summer program collections were properly accounted for …
https://www.osc.ny.gov/local-government/audits/village/2019/11/22/village-west-haverstraw-summer-program-2019m-146Lakeland Central School District - Reserves Management (2019M-113)
… managed reserves. Key Findings The Board did not adopt written policies establishing the financial objectives, … fund approximately eight years of claims. The Business Official’s report of reserves did not comply with some … to determine proper funding levels. Ensure the Business Official submits the report of reserves in compliance with …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113Poughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)
… (IT) assets. Key Findings Student treasurers and faculty advisors did not maintain adequate supporting documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/poughkeepsie-city-school-district-extra-classroom-activities-andCommunity Fire and Rescue, Inc. - Financial Activities (2019M-93)
… financial activity was properly recorded and reported, and money was safeguarded. Key Findings Credit card purchases … reports, and require timely deposits of fundraising money. The Board should ensure an adequate audit of the … financial activity was properly recorded and reported and money was safeguarded …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93Finn Academy: An Elmira Charter School - Information Technology (2018M-141)
… communicated confidentially. School officials disagreed with certain aspects of our findings and recommendations, but …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/11/02/finn-academy-elmira-charter-school-information-technology-2018m-141Bedford Central School District - Information Technology (2018M-164)
… control all phases of a transaction. Review and adjust the web filtering software to enforce compliance with the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/bedford-central-school-district-information-technology-2018m-164City of Tonawanda - Information Technology (2018M-146)
… Audit Objective Determine whether the Common Council (Council) ensured information technology … Establish an acceptable use policy, distribute it to all City personnel and monitor IT usage. Maintain an inventory of IT assets. Ensure that all necessary City personnel receive IT security awareness …
https://www.osc.ny.gov/local-government/audits/city/2018/11/21/city-tonawanda-information-technology-2018m-146Town of Westford - Financial Operations Oversight (2018M-196)
… financial transactions. As a result, the Town incurred $14,541 in excess costs. The Board has not performed an annual audit of …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-westford-financial-operations-oversight-2018m-196Bronxville Union Free School District - Procurement (2018M-46)
… Determine if District officials sought competition for the purchase of goods and services not subject to competitive … and ensured that written contracts were in place for all professional services. Key Findings District officials … Enter into written agreements or pass resolutions for all current and future professional services. Ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/bronxville-union-free-school-district-procurement-2018m-46Forestville Central School District - Information Technology (2019M-170)
… and application user accounts were not properly managed. In addition, sensitive information technology control …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/forestville-central-school-district-information-technology-2019m-170South Jefferson Central School District – Payroll (2024M-31)
… employees totaling $126,395 were authorized and supported by time records. Except for minor discrepancies, which we … payroll increases were calculated correctly and supported by adequate time records. There were no recommendations as a …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31Elba Fire Department – Controls Over Financial Activities (2014M-286)
… of Elba, Genesee County. The Department, which is governed by an elected nine-member Board of Directors, provides fire … disbursements were not adequately supported or reviewed by the Board before payment. Key Recommendations Audit the … that they are for appropriate purposes and supported by adequate documentation. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014mNorth Queensbury Volunteer Fire Company – Controls Over Financial Activities (2014M-167)
… 28, 2014. Background The North Queensbury Volunteer Fire Company is a not-for-profit corporation located in the … County. The Company contracts with the Town to provide fire protection services to the Town’s northern area and is … North Queensbury Volunteer Fire Company Controls Over Financial Activities 2014M167 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/05/north-queensbury-volunteer-fire-company-controls-over