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Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… services for the Town of Mamakating and is located in Sullivan County. During our audit period, Company deposits … disbursements were approved and paid to the correct payee in the correct amount. Company officials did not maintain …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)
… Fire Company No. 1 is a volunteer organization located in the Town of Stockport, Columbia County, which contracts … and submit formal monthly and annual financial reports in 2013 and 2014. The Executive Committee has not provided …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015mVillage of Brookville – Board Oversight (2015M-45)
… and the Justice. The Board did not audit claims prior to payment. Key Recommendations Establish a long-term financial …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45Town of Stephentown – Records and Reports (2012M-209)
… 31, 2011. Background The Town of Stephentown is located in Rensselaer County, and has a population of approximately … accounting records are complete, accurate, and maintained in a timely manner. Perform complete and accurate monthly …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209Overview – Information Technology Contingency Planning
… In general, a business continuity plan focuses on strategies … sustaining an organization’s critical business processes in the event of a disruption. It provides detailed guidance …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overviewTown of Long Lake – Capital Projects and Reserve Funds (2012M-235)
… July 31, 2012. Background The Town of Long Lake is located in Hamilton County and has a population of about 700. The … when the reserves are established. Monitor the balances in specific reserves, amend the maximum amounts if necessary, …
https://www.osc.ny.gov/local-government/audits/town/2013/02/08/town-long-lake-capital-projects-and-reserve-funds-2012m-235Village of Whitney Point – Cash Disbursements (2013M-69)
… 2013. Background The Village of Whitney Point is located in the Town of Triangle in Broome County and has 964 residents. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Acceptable Time and Attendance Systems – Legacy Reporting
… and Punch cards. Employees Who Do Not Participate in a Time-Keeping System Some employees, such as salaried … or appointed officials, are not required to participate in a time-keeping system; however, it is important to have …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systemsTown of Camden – Internal Controls Over Salaries/Benefits and Ambulance Services (2014M-82)
… 30, 2013. Background The Town of Camden is located in Oneida County and has a population of approximately 4.930. … paid to the Supervisor for services as cemetery official in the notice of public hearing each year. The Board has not …
https://www.osc.ny.gov/local-government/audits/town/2014/05/30/town-camden-internal-controls-over-salariesbenefits-and-ambulance-services-2014m-82Clarence Fire District – Purchasing (2016M-297)
… State, distinct and separate from the Town of Clarence, in Erie County. The District is governed by an elected … Ensure that all District officials who are involved in the procurement process comply with the purchasing policy …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297Town of Hebron – Fiscal Oversight (2015M-59)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over financial … Supervisor delegated his responsibility of signing checks to his clerk. The Board did not audit the financial records … The purpose of our audit was to review the Towns internal controls over financial …
https://www.osc.ny.gov/local-government/audits/town/2015/06/26/town-hebron-fiscal-oversight-2015m-59State Police Bulletin No. SP-241
… of the New York State Police Investigators Association in Bargaining Unit 62 are affected. Background: In December 2024 NYSPIA requested three new voluntary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-241-new-nyspia-insurance-deduction-codesAccounts Payable Advisory No. 62
… at a dollar amount within the agency’s authority as set in law or by contract. The PO communicates critical … POs, including selecting the unit of measure that is in accordance with the contract or most closely associated to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-ordersContract Advisory No. 33
… registration must be provided with the contract documents in the Electronic Document Submission System (EDSS) or … here for guidance on uploading contract documentation in EDSS. References: Documentation Order Guide for …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/33-dol-public-work-contractor-registryAccounts Payable Advisory No. 21
Referencing a Master Contract on a Voucher
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/21-master-contractsAccounts Payable Advisory No. 47
… that has a classification as a “procurement supplier” in the NYS vendor file. This policy, subject exceptions, is … XI-A, Section 3 – Purchase Orders for more information. In addition, agencies are required to use PCards to purchase …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/47-purchase-orders-and-procurement-card-useTown of Clifton Park – Information Technology (2020M-162)
… the Town paid an IT service provider more than $98,000 in 2019, officials did not define the provider’s … Specifically, officials did not: Establish a comprehensive IT policy or monitor employee Internet use. … action. Appendix B includes our comments on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-clifton-park-information-technology-2020m-162Belfast Central School District – Reserve Funds (2021M-135)
… a balance of $315,000, to fund debt service payments as required. Overfunded two reserves by $52,523 more than … more comprehensive written reserve fund policy. Develop a plan to use the funds in the debt reserve as required. Review all reserve balances to determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135Longwood Central School District – Overtime (2021M-126)
… $774,499 were more than necessary. We found: The Board of Education (Board) did not adopt written policies to ensure … and procedures for overtime work, including pre-approval of overtime and comp time. Ensure all non-emergency overtime … District officials disagreed with certain aspects of our findings and recommendations, but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126Lake Pleasant Central School District – Claims Auditing (2021M-202)
… claims have been audited and approved. Except as specified in Appendix A, District officials generally agreed with our … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202