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XII.4.A Vendor Requests for Payment – XII. Expenditures
… a vendor certified Statewide Financial System (SFS) Claim for Payment Form ( AC 3253-S ). Business Units may use AC … payments, State Aid payments, or discretionary payments for materials, equipment and services. It is the … paper documents to OSC, with the exception of payments for the purchase of land. Instead, OSC will accept electronic …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4a-vendor-requests-paymentTown of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… [read complete report - pdf] Audit Objective Determine whether the Town Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and … ensure that the Town’s accounting records and reports were complete, accurate, up to date, reliable or timely. As a …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14Village of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… 17, 2013. Background The Village of Port Byron is located in the Town of Mentz in Cayuga County. The Village, which is governed by an …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116DiNapoli: School District Tax Levy Cap at 2%
… at 2%, up from 1.23% last year, according to data released today by State Comptroller Thomas P. DiNapoli. The tax cap, … at 2 up from 123 last year according to data released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percentSeymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… Background The Seymour Public Library District is located in the City of Auburn, Cayuga County and serves the City of … not generate a daily cash report from the System to assist in reconciling daily fine and fee collections or to review …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102Town of Sweden – Justice Court (2014M-318)
… has a population of approximately 14,175 and includes the State University of New York College at Brockport. The Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/20/town-sweden-justice-court-2014m-318Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… October 15, 2012. Background The Town of Bovina is located in Delaware County and has a population of 630 residents. The … Thoroughly document the annual audit process in the Board minutes. …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237Red Flags – Improving the Effectiveness of Your Claims Auditing Process
… Claims with certain characteristics may have a higher risk of error … are not routine. In today’s electronic environment, anyone with a computer and printer may be capable of replicating and … Tips or complaints about possible fraud. Understanding the symptoms of errors and fraud can help you identify claims …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsTown of Lewiston – Town Management of Joseph Davis State Park (2014M-162)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s management of the Park for the period January 1, … The purpose of our audit was to evaluate the Towns management of the Park for the period January 1 …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162Village of Frankfort – User Charges (2014M-117)
… were properly billed, collected, recorded and deposited for the period June 1, 2012 through January 30, 2014. … the Mayor and four Trustees. Budgeted appropriations for the 2013-14 fiscal year are approximately $592,000 for the water fund, $72,000 for the sewer fund and $2.1 for …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Town of Kendall – Justice Court (2013M-130)
… of our audit was to review the processes and procedures for the Justice Court’s financial operations for the period January 1, 2010, to February 26, 2013. … court fines, fees, and surcharges were properly accounted for. While our testing found that monthly reports were …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130Village of Middleburgh – Fiscal Operations (2013M-10)
… 15, 2012. Background The Village of Middleburgh is located in Schoharie County and has approximately 1,500 residents. … payment. Ensure that proper controls and oversight are in place, especially when one person performs all aspects of …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10State Comptroller DiNapoli Releases School District Audits
… County and Greene County) Extra-classroom activity and event admission funds were not adequately safeguarded or … oversight of extra-classroom activity and admission event collections. Club collections and disbursements and sporting event admission records lacked adequate supporting …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0Town of Mohawk – Records and Reports (2013M-113)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s accounting … 1, 2011, through December 31, 2012. Background The Town of Mohawk is located in Montgomery County and has … document assets, liabilities, fund balances, results of operations, or prepare accurate reports that would allow …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113Travel Advisory No. 17
… Subject : Agency Provided Meals to State Employees As a reminder, the Office of the State Comptroller (OSC) Travel … not reimbursable. Therefore, employees are not entitled to a per diem meal allowance on a day they consumed a meal provided to them. This policy …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employeesWayne County Probation Department – Restitution Payments (S9-20-6)
… always make reasonable efforts to locate victims promptly. In addition, officials did not maintain a complete list of … Appendix B includes our comments on issues raised in the County’s response letter. …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6Village of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… budgets, and the budgets presented were not in the proper form, as required. Inaccurate budgeting led to underestimated …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5Town of Oyster Bay - Financial Condition Management (2020M-74)
… Town has nearly $605 million in outstanding debt, which is significantly more than neighboring towns and requires 37 percent of the revenue of the funds servicing this debt. The Board did not develop and adopt … comprehensive written plans and policies, including a multiyear financial plan, fund balance policy and reserve …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74Town of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)
… 21, 2014. Background The Town of Perrysburg is located in Cattaruagus County, has approximately 1,600 residents and … that his accounting records are accurately maintained in a timely manner. The Board should ensure that the Clerk …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169Institute of Technology at Utica/Rome – Selected Employee Travel Expenses
… of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste and abuse. The audit covers … of travel monies by selected government employees complied with rules and regulations and is free from fraud waste and …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/institute-technology-uticarome-selected-employee-travel-expenses