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Contract Advisory No. 22
… status. Contracts meeting the criteria below are subject to archiving and may be closed by BOC: A minimum of one year has passed since the Expire Date of the contract and there has been no activity (SFS … or “Complete” status. Agencies should make every effort to facilitate the closing of aged contracts, including making …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/22-closed-contracts-statewide-financial-systemTown of Brownville Joint Fire District - Board Oversight (2018M-207)
… claims before payment. The Board did not contract for an independent audit of its 2017 records as required by …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)
… 392 . 54 days worked to the New York State and Local Retirement System (NYSLRS). Key Recommendations Deposit all cash …
https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11Penfield Central School District – Procurement (2022M-76)
… competition for purchases totaling $7.9 million: Subject to competitive bidding requirements totaling $4.6 million. … that was purchased or an analysis or documentation for how they negotiated the price of the parcel, which was …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76Binghamton Housing Authority – Oversight of Financial Operations (2022M-87)
… all nine users had access to all of the financial modules in the system. Therefore, a user could make unauthorized …
https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87Norfolk Fire District – Board Oversight (2022M-109)
… claims totaling $97,727 and determined they were generally for appropriate District purposes. However, 17 claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109State Agencies Bulletin No. 654-A
… there will be an additional number (Sub-Sort Number) above and to the right of the Employees name. Numbers above the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/654-addendum-additional-information-direct-deposit-advice-statement-addressTown of Carroll – Town Clerk (2022M-20)
… swim program fees totaling $21,843 were properly accounted for or remitted in a timely manner because the Clerks did not … the appropriate State agencies by the 15th of each month. For example, a former Clerk held water rents totaling $94,200 for up to two months before remitting them to the Supervisor. …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20Village of Madison - Collections (2023M-160)
… of Trustees (Board) did not establish adequate controls for collections. The Clerk-Treasurer did not make timely deposits for 247 collections totaling $120,743 and did not record 27 … manner. Develop written policies and establish procedures for the cash collection process. Ensure water and ambulance …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160Town of Greenport – Town Clerk Operations (2017M-3)
… our audit was to review the Clerk’s financial operations for the period January 1, 2015 through September 23, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $4.87 million. Key Findings … The Clerk did not issue press-numbered duplicate receipts for all transactions and did not perform monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3Town of Danby – Town Clerk (2022M-08)
… account errors totaling $64,959 and could not account for approximately $1,000 in cash from tax collections. Did not maintain adequate supporting documentation for collections. Did not complete monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08Town of Hempstead – Budgeting (2021M-169)
… and appropriate budgets and the Town’s preliminary budgets for 2017-2020 fiscal years did not include the fund balance estimates … budgeted expenditures, over the four-year audit period for the six major funds reviewed. Town officials failed to …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169Town of Coeymans – Financial Condition (2015M-184)
… of our audit was to review the Town’s financial condition for the period January 1, 2012 through May 31, 2015. … an elected five-member Town Board. Budgeted appropriations for the 2015 fiscal year were $6.9 million. Key Findings The … format that includes actual revenues and expenditures for the previous completed fiscal year; the current year’s …
https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-184Town of Owasco – Highway Department (2020M-128)
Determine whether Town of Owasco Town officials adequately oversaw highway purchasing planning and interfund charges
https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128Lake Pleasant Central School District - School District Website (S9-19-36)
… [ read complete report - pdf ] Audit Objective Determine whether the Lake …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/lake-pleasant-central-school-district-school-district-website-s9-19-36Haldane Central School District - School District Website (S9-19-32)
… District (District) used its resources to maintain a website that provided the public with transparent and … information. Key Findings District officials maintained a website but certain financial information was not posted, … Must post required information to the District website: Final annual budget and a comprehensive appended …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/haldane-central-school-district-school-district-website-s9-19-32York Central School District - School District Website (S9-19-35)
… tax report card, administrator salary disclosure and fund balance information. Budget-to-actual results. External …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/york-central-school-district-school-district-website-s9-19-35East Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… did not have documentation that they were only paying for transportation for students that lived in the District. We requested documentation for 300 students. The documentation for 93 of these students …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019mWallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… did not perform a proper audit of claims prior to payment or ensure that adequate supporting documentation was … a cash disbursement policy that prohibits distribution or signing of blank checks. Properly audit all claims before …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)
… operations. The Board did not develop financial procedures for collections and disbursements, periodically monitor the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185