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Vendor File Advisory No. 1
… may be entered on Address Line 1 through the e-supplier portal when adding or editing addresses. If vendors have … (GFO), Chapter X, Section 3.A - Online Vendor Add Portal …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/1-regarding-doing-business-dbaNewcomb Central School District - Claims Audit (2023M-159)
… 90 claims totaling $1.3 million and determined the Board of Education (Board) did not ensure 60 claims totaling $1.2 … were not properly audited prior to payment, there is an increased risk that improper or unsupported payments could …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/29/newcomb-central-school-district-claims-audit-2023m-159Jefferson Community College – Procurement (2017M-156)
… Finding The College’s purchasing policy does not address insurance coverage and competitive methods to procure it. Key … Revise the College’s purchasing policy to include a method to seek competition for insurance coverage. …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/jefferson-community-college-procurement-2017m-156Housing Trust Fund Corporation: Internal Controls and Maximization of Federal Funding for CDBG and HOME (Follow-Up) (2023-F-42)
To determine the extent of implementation of the recommendation included in our initial audit report, Housing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (Report 2021-S-10).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f42.pdfManagement of Capital Projects (2018-S-70) 180-Day Response
To determine whether Metropolitan Transportation Authority’s Long Island Rail Road (LIRR) has a formal capital project management process that its employees and contractors/consultants are required to follow; and whether LIRR followed the capital project management process and was successful in ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-18s70-response.pdfTransformation of the MTA (2022-S-5) (180-Day Response)
To determine whether the Metropolitan Transportation Authority established a working plan for implementing Transformation with completion dates and the savings to be achieved. We also determined whether MTA has implemented any aspect of the Transformation Plan that resulted in improved ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-22s5-response.pdfCincinnatus Fire District – Board Oversight (2025M-77)
… 31, 2024. We extended the audit period to March 18, 2025 to review training certificates, the adopted code of … not onsite. These assets included items such as computers, cameras and night vision goggles. Adopt: A required code of … action. The District’s response is included in Appendix B. We conducted this audit pursuant to Article V, Section 1 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/cincinnatus-fire-district-board-oversight-2025m-77State Agencies Bulletin No. 2418
… a treaty between their country and the U.S. with wages in tax year 2025 are affected. Background: According to the … persons presumed to be foreign) that are subject to withholding, even if no amount is deducted and withheld from … as claimed in the Federal Tax Data page. Box 6: Net Income This box is only populated if there is an amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2418-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingTown of Lockport – Asphalt Millings Inventory (2025M-55)
… the millings sales price to the current average market rate, the Town received significantly less revenue for …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-asphalt-millings-inventory-2025m-55Cambria Housing Authority – Financial Management (2015M-316)
… documentation indicating how the Authority calculated rental amounts. The Authority did not have evidence that it …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… treasurers and advisors failed to maintain pre-numbered tickets and receipts, statement of profit and loss forms, and … monthly bank reconciliations before they are sent to the District Treasurer to ensure accuracy. District officials disagreed with certain findings in our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mOtselic Valley Central School District – Capital Project (2015M-263)
… The District, which operates one school with approximately 360 students, is governed by an elected five-member Board of … Municipal Law. The Board did not periodically obtain and review budget-to-actual financial reports. The Board did not … all capital project purchases are competitively bid as required by statute. Obtain and review budget-to-actual …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263Riverhead Central School District – Vendor Master File (2017M-139)
… The purpose of our audit was to examine the vendor master file for the period July 1, 2015 through March 31, 2017. … policies or procedures for maintaining the vendor master file. The District did not have any procedures in place to … whether a vendor name is already included in the master file before creating a new entry and did not periodically …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Erie County Water Authority – Information Technology (2018M-9)
… 2016 through October 6, 2017. Background The Erie County Water Authority is a public benefit corporation established in 1949, providing water supply to approximately 550,000 customers across … Erie County Water Authority Information Technology 2018M9 …
https://www.osc.ny.gov/local-government/audits/county/2018/05/04/erie-county-water-authority-information-technology-2018m-9Cattaraugus-Little Valley Central School District – Financial Management (2016M-61)
CattaraugusLittle Valley Central School District Financial Management 2016M61
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementTown of West Seneca – Purchasing (2015M-11)
… claims prior to payment. Obtain written and oral quotes as required by the procurement policy. …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11Sayville Public Library – Treasurer (2016M-334)
… of those of a public officer, did not take an oath of office, which is a requirement for holding public office. Key Recommendations Consult with legal counsel about the Library’s relationship with the … meets all the requirements of a Library officer, including filing an oath of office as n …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334Town of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)
… Audit Objective Determine whether the Board ensured that Town officials did not have prohibited interests in Town contracts. Determine whether Town officials ensured that the Supervisor’s disbursements … Determine whether Town officials ensured that the Supervisors disbursements …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-andes-conflict-interest-and-cash-receipts-and-disbursements-2019m-194Town of Groton – Highway Department Asset Accountability (2022M-117)
… Ensure the bookkeeper follows the requirements set forth in the Town’s capital asset policy and procedures for …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117Sullivan County – Tourism Promotion Services (2014M-61)
… of the collection and expenditure of the occupancy tax for the period January 1, 2012 through August 21, 2013. … County Legislature. The County’s total 2013 appropriations for all funds were approximately $192.7 million. Key Findings … and benchmarks reflecting the County’s expectations for the use of the money. Key Recommendations Strengthen …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61