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Accounts Payable Advisory No. 62
… Section 3 - Purchase Orders Guidance : A purchase order (PO) is an ordering document authorizing a vendor to provide … the agency’s authority as set in law or by contract. The PO communicates critical information to the vendor including … Due Date is an automatically populated field on the PO that should communicate to a vendor the required date the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-ordersPutnam Central School District – Fund Balance Management (2020M-27)
… Appropriations were consistently overestimated resulting in increasing fund balance levels and the District did not … plan for actual operating results. Except as specified in Appendix A, District officials generally agreed with our … action. Appendix B includes our comment on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Rochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
… complete report - pdf] Audit Objective Determine whether the Board’s 2018-19 adopted budget was realistic and … balanced based on historical or known trends. Key Findings The Board and District officials neglected to use accurate estimates of appropriations to balance the 2018-19 budget, which contributed to an unplanned …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planningSir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)
… Purpose of Audit The purpose of our audit was to determine if internal controls are adequate to ensure that the Company’s financial activity was recorded … that contracts with the Town of Johnstown, Fulton County, to provide fire protection to a portion of the Town. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internalWest Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… January 1, 2013 through April 30, 2014. Background The West Fort Ann Volunteer Fire Company is a not-for-profit … West Fort Ann Volunteer Fire Company Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-overLumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
… amounts in excess of $500; the Secretary-Treasurer was the sole signatory of 19 checks totaling $38,123. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110East Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… for a fund-raiser did not maintain an accountability of ticket sales. The Treasurer did not prepare adequate monthly …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialFranklinville Central School District – Financial Management (2017M-49)
Franklinville Central School District Financial Management 2017M49
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49Fabius-Pompey Central School District – Information Technology (2016M-237)
… is located in the Towns of Cazenovia, Cuyler, Fabius, LaFayette and Pompey, in Onondaga County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237Kings Park Central School District – Fuel Inventory (2015M-282)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over its …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282Oyster Bay Water District – Payments in Lieu of Health Insurance (2017M-43)
… of Audit The purpose of our audit was to review payments in lieu of health insurance coverage for the period January … 2016. Background The Oyster Bay Water District is located in the Town of Oyster Bay in Nassau County and provides water to about 8,800 customers. …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/oyster-bay-water-district-payments-lieu-health-insurance-2017m-43Village of Hempstead – Budget Review (B7-13-13)
… The Village’s proposed budget complies with the property tax levy limit. Key Recommendation There are no …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13Gloversville Housing Authority – Selected Financial Operations (2015M-257)
… Purpose of Audit The purpose of our audit was to assess the Authority’s internal controls …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… Purpose of Audit The purpose of our audit was to determine if Company officials ensured … disbursements were for appropriate Company purposes for the period January 1, 2015 through October 28, 2016. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423Town of Davenport - Transparency (2018M-85)
… Clerk did not maintain a complete and up-to-date record of the Board’s meetings. The Board did not conduct a thorough and deliberate audit of claims. Key Recommendations The Supervisor should maintain … The Board should conduct a thorough and deliberate audit of claims to identify any irregularities or deficiencies in …
https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … did not perform a proper review of reports submitted to New York state agencies to ensure that all cases, including … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. New York City Department of Sanitation (DSNY) and New York City Mayor’s Office of Operations – Street and … New York State Comptroller Thomas P DiNapoli announced today …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… and contained the necessary information it needed to properly monitor the district’s financial condition and … in the unrestricted fund balance deficit increasing to as much as $54,423 during the audit period; or effectively … or evaluating whether the conveyance was in the taxpayers’ best financial interest. Although the county installed a …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases Municipal Audits
… , Town of Covington and the Gardiner Fire District . “In today’s fiscal climate, budget transparency and … established internal controls over cash disbursements. In addition, credit card charges were not itemized and … The court clerk collects cash receipts, records entries in the accounting system and prepares deposits. Also, the …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… Free School District , Gowanda Central School District , Holland Patent Central School District , Rochester Career … fund balance was in excess of the statutory limit. Holland Patent Central School District – Access to the … Union Free School District Gowanda Central School District Holland Patent Central School District Rochester Career …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-audits-0