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Operational Advisory No. 7
… Subject: Update SFS – Agency Contact Data Guidance: The purpose of this advisory is to … Update SFS Agency Contact Data …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/7-agency-contact-updateVendor File Advisory No. 1
… the Vendor File. If a DBA is entered, the vendor may not pass the IRS TIN match and therefore, may not be registered …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/1-regarding-doing-business-dbaRed Creek Central School District – Financial Management (2020M-75)
… operations. Approximately $1.5 million (72 percent) of appropriated fund balance from 2016-17 through 2018-19 was … include reasonable estimates for appropriating the amount of fund balance that will be used to fund operations. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75Three Village Central School District – Fuel Inventories (2015M-271)
… $189.5 million. Key Findings The Board has not ensured that policies and procedures are in place to control fuel … purchased to fuel consumed. Key Recommendations Ensure that policies and written procedures are in place to … assets. Request and review fuel reconciliation reports on a periodic basis. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271Prattsburgh Central School District – Tax Collection (2016M-122)
… The Prattsburgh Central School District (District) is located in the Towns of Prattsburgh, Pulteney, Urbana and … which operates one school with approximately 400 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/prattsburgh-central-school-district-tax-collection-2016m-122South Jefferson Central School District – Payroll (2024M-31)
… Determine whether South Jefferson Central School District District officials accurately paid employees …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31Waterford Volunteer Fire Department – Cash Disbursements (2015M-78)
… June 1, 2013 through January 31, 2015. Background The Waterford Volunteer Fire Department is a volunteer … that provides fire protection services to the Village of Waterford, Saratoga County. The Village also contracts with the Town of Waterford, Saratoga County, to provide services to portions …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/19/waterford-volunteer-fire-department-cash-disbursements-2015mElba Fire Department – Controls Over Financial Activities (2014M-286)
… Purpose of Audit The purpose of our audit was to examine the Department’s controls over … is a volunteer organization located in the Village of Elba, Genesee County. The Department, which is governed by …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014mChenango Fire Company – Controls Over Financial Activities (2014M-290)
… to examine the Company’s controls over financial activity for the period January 1, 2013 through September 9, 2014. … The Company is incorporated under New York State Not-For-Profit Corporation Law and is located in the Town of Chenango in Broome County. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/chenango-fire-company-controls-over-financial-activities-2014mSaratoga Youth Recreation – Financial Activities (2016M-258)
… was properly recorded and reported and that Program money was safeguarded. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/saratoga-youth-recreation-financial-activities-2016m-258City of Mount Vernon – Building Department Fees and Fines (2014M-65)
… examine the City’s procedures for collecting and enforcing building violation fees and fines for the period January 1, … Findings The City did not resolve more than 80 percent of building violations issued during the audit period. The Law Department did not pursue collection for all unpaid building violation fines. Key Recommendations Develop and …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-mount-vernon-building-department-fees-and-fines-2014m-65Jefferson Community College – Procurement (2017M-156)
… and compliant with competitive bid statutes and College policies for the period September 1, 2015 through November 28, 2016. Background Jefferson Community College, which is part of the State University of New York … County and is located in the City of Watertown. The College, which has an enrollment of approximately 3,670, is …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/jefferson-community-college-procurement-2017m-156Aurora-Colden Fire District No. 6 – Financial Activity (2017M-208)
… 19, 2017. Background The Aurora-Colden Fire District No. 6 is a district corporation of the State, distinct and separate … of Aurora and Colden in Erie County. The District, which is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/29/aurora-colden-fire-district-no-6-financial-activity-2017m-208City of Yonkers – Procurement of Professional Services (2017M-268)
… sought competition when procuring professional services for the period July 1, 2015 through June 30, 2017. Background … The City of Yonkers is located in Westchester County and has a population of approximately 200,800. The City is … elected seven-member City Council. Budgeted appropriations for the 2016-17 fiscal year, excluding City public schools, …
https://www.osc.ny.gov/local-government/audits/city/2018/02/23/city-yonkers-procurement-professional-services-2017m-268Gloversville Public Library – Claims Processing (2014M-81)
… 31, 2013. Background The Gloversville Public Library is located in the City of Gloversville, Fulton County, and … public library from the State Board of Regents and is governed by an elected nine-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Upper Mohawk Valley Regional Water Board – Water Accountability (2015M-300)
… 1, 2014 through June 30, 2015. Background The Upper Mohawk Valley Regional Water Board was created in 1994 under … Upper Mohawk Valley Regional Water Board Water Accountability …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/05/upper-mohawk-valley-regional-water-board-water-accountability-2015m-300Crown Point Central School District – Internal Controls Over Payroll (2013M-100)
… 2012. Background The Crown Point Central School District is located in the Towns of Moriah, Ticonderoga, and Crown Point in Essex County. The District is governed by the Board of Education which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013mTown of Milan - Town Clerk/Tax Collector (2018M-257)
Determine whether the Town ClerkTax Collector maintained adequate records and properly deposited and remitted money in a timely manner
https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257Town of Johnstown - Fuel Inventory (2019M-178)
… policies and implement sufficient procedures to account for the Town’s fuel inventory. Monitor fuel use, which resulted in unaccounted-for fuel of 21,806 gallons of gasoline and diesel valued at …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-johnstown-fuel-inventory-2019m-178Finn Academy: An Elmira Charter School - Information Technology (2018M-141)
… report - pdf] Audit Objective Determine whether Board and School officials effectively managed information … Findings The Board did not develop adequate IT policies and procedures. School officials did not provide IT security … officials. Key Recommendations Adopt written IT policies and procedures. Provide periodic IT security awareness …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/11/02/finn-academy-elmira-charter-school-information-technology-2018m-141