Search
Accounts Payable Advisory No. 50
Obtaining early payment discounts from vendors
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/50-early-payment-discountsHortonville Fire Company – Financial Activity (2014M-210)
… over the recording and reporting of financial activity for the period January 1, 2013 through May 19, 2014. … The members, including five officers, are responsible for the Company’s overall financial management. Disbursements …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210Genesee County – Purchasing (2015M-241)
… audit was to examine certain County procurement practices for the period January 1, 2014 through June 12, 2015. … elected nine-member Legislature. Budgeted appropriations for 2015 totaled $150 million. Key Findings The Highway …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/genesee-county-purchasing-2015m-241Dutchess County – Financial Condition (2013M-370)
… our audit was to review the County’s budgeting practices for the period January 1, 2012 through November 30, 2013. … approximately 297,000 residents, 20 towns, eight villages and two cities, and covers approximately 802 square miles. As … $409 and $411 million, which are funded primarily with real property taxes, sales and use taxes and State and …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370Wilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)
… the Authority’s process over water and sewer charges for the period January 1, 2015 through May 31, 2016. … in the Town of Wilton. The Authority’s recorded revenue for water and sewer charges were approximately $2.1 million …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/01/06/wilton-water-and-sewer-authority-water-and-sewer-charges-2016m-329Erie County Water Authority – Information Technology (2018M-9)
… January 1, 2016 through October 6, 2017. Background The Erie County Water Authority is a public benefit corporation … is governed by three Board members, appointed by the Erie County Legislature. Key Findings The Authority has 696 … 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-9Greece Public Library – Information Technology (2017M-130)
… the Library’s information technology (IT) controls for the period January 1, 2016 through June 21, 2017. … by the Town’s governing body. Budgeted appropriations for 2017 total approximately $3.1 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130Columbia-Greene Community College – Information Technology (2017M-213)
… adopt a breach notification policy. Five employees visited music streaming, social media and shopping websites which …
https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213Science Academies of New York Charter Schools – Purchase versus Lease of Buildings (2017M-279)
… York Charter Schools (SANY) has school buildings in the City of Syracuse and the Town of Geddes in Onondaga County, the City … Frankfort in Herkimer County. SANY, which is governed by a seven-member Board, has approximately 1,600 students. …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/science-academies-new-york-charter-schools-purchase-versus-lease-buildingsClifton-Fine Central School District – Financial Condition (2017M-297)
… and adequately managed the District's financial condition for the period July 1, 2014 through June 30, 2017. Background … has approximately 300 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $10.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/23/clifton-fine-central-school-district-financial-condition-2017m-297North Warren Central School District – Financial Condition Management (2017M-197)
… July 1, 2013 through May 31, 2017. Background The North Warren Central School District is located in Warren and Essex counties. The District has approximately 520 … North Warren Central School District Financial Condition Management …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mStarpoint Central School District – Financial Condition (2015M-266)
… audit was to evaluate the District’s financial condition for the period July 1, 2013 through September 1, 2015. … Board of Education. General fund budgeted appropriations for the 2014-15 fiscal year totaled approximately $47.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266Spencerport Central School District – Financial Condition (2016M-254)
… the District’s financial condition and budgeting practices for the period July 1, 2012 through May 27, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $77.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/spencerport-central-school-district-financial-condition-2016m-254Worcester Central School District – Unassigned Fund Balance (2016M-1)
… District officials’ management of unassigned fund balance for the period July 1, 2014 through November 16, 2015. … the statutory limit in two of the last three fiscal years. For 2012-13 through 2014-15 District officials overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1South Glens Falls Central School District – Access Rights (2012M-257)
… access rights to the District’s financial system for the period July 1, 2011, to September 30, 2012. … nine elected members. The District’s budgeted expenditures for the 2012-13 fiscal year are $52.1 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/south-glens-falls-central-school-district-access-rights-2012m-257Wells Central School District – Financial Condition Management (2017M-70)
… July 1, 2013 through November 30, 2016. Background The Wells Central School District is located in the Towns of Arietta, Lake Pleasant, Hope and Wells in Hamilton County. The District, which has … Wells Central School District Financial Condition Management …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/wells-central-school-district-financial-condition-management-2017m-70Shoreham-Wading River Central School District – Financial Management (2017M-75)
… through December 31, 2016. Background The Shoreham-Wading River Central School District is located in the Towns of … ShorehamWading River Central School District Financial Management 2017M75 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017mPutnam/Northern Westchester Board of Cooperative Educational Services – Information Technology and Claims Auditing (2016M-205)
… the controls over IT and the claims auditing process for the period July 1, 2014 through April 6, 2016. Background … and meaningful audit of claims prior to approving them for payment. …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/putnamnorthern-westchester-board-cooperative-educational-services-informationOgdensburg City School District – Payroll (2016M-250)
… audit was to evaluate the District's payroll procedures for the period July 1, 2014 through March 31, 2016. … Education. The District’s budgeted payroll appropriations for the 2015-16 fiscal year were approximately $12.3 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/ogdensburg-city-school-district-payroll-2016m-250Huntington Union Free School District – Financial Condition (2015M-356)
… audit was to evaluate the District’s financial condition for the period July 1, 2014 through September 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year are $120.4 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356