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Guilderland Central School District – Cash Disbursements (2017M-29)

… transactions using computer-assisted auditing techniques for the period July 1, 2015 through September 23, 2016. … with approximately 5,000 students. Budgeted appropriations for the 2016-17 fiscal year total $96.6 million. Key Finding … ensured that cash disbursements are adequately supported, for District purposes and properly recorded. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/guilderland-central-school-district-cash-disbursements-2017m-29

Elizabethtown-Lewis Central School District – Claims Processing (2015M-297)

… Central School District is located in the Towns of Chesterfield, Lewis and Westport in Essex County. The …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/elizabethtown-lewis-central-school-district-claims-processing-2015m-297

Tioga Central School District – Financial Condition (2015M-168)

… audit was to examine the District’s financial condition for the period July 1, 2013 through May 5, 2015. Background … Central School District provides educational services for the Towns of Tioga, Nichols, Barton and Candor in Tioga … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $17.3 …

https://www.osc.ny.gov/local-government/audits/school-district/2015/10/23/tioga-central-school-district-financial-condition-2015m-168

St. Lawrence-Lewis Board of Cooperative Educational Services – Payroll (2016M-371)

… was to evaluate the accuracy of BOCES' payroll payments for the period July 1, 2014 through May 31, 2016. Background … boards of the component districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $59.3 … BOCES officials established and adhered to good procedures for processing and verifying payroll payments. Key …

https://www.osc.ny.gov/local-government/audits/boces/2016/12/23/st-lawrence-lewis-board-cooperative-educational-services-payroll-2016m-371

South Orangetown Central School District – Claims Processing (2016M-104)

… was to examine the District’s claims auditing process for the period July 1, 2014 through January 13, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year were approximately $86 million. … that claims are adequately documented and supported, are for legitimate District purposes and are approved prior to …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/south-orangetown-central-school-district-claims-processing-2016m-104

Village of Tivoli – Procurement (2015M-79)

… Purpose of Audit The purpose of our audit was to evaluate the Village’s procurement … June 1, 2013 through July 7, 2014. Background The Village of Tivoli is located in the Town of Red Hook, Dutchess … Village of Tivoli Procurement 2015M79 …

https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tivoli-procurement-2015m-79

Sachem Public Library – Claims Processing (2016M-327)

… Purpose of Audit The purpose of our audit was to examine the … over 83,000 residents in the Towns of Brookhaven, Islip and Smithtown in Suffolk County. The Library is governed by … the audit period. Key Recommendation Conduct thorough and deliberate audits of claims for payment, ensuring that …

https://www.osc.ny.gov/local-government/audits/library/2016/12/02/sachem-public-library-claims-processing-2016m-327

Accounts Payable Advisory No. 46

… invoice does not contain the required information outlined in Guide to Financial Operations (GFO) Chapter XII, Section …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/46-proper-invoice

Warwick Valley Central School District - Professional Services (2019M-139)

… report - pdf] Audit Objective Determine whether the District procured professional services in accordance with … and applicable statutory requirements. Key Finding District officials did not seek competition for professional … procured using requests for proposals (RFPs) is followed. District officials generally agreed with our recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/warwick-valley-central-school-district-professional-services-2019m-139

Village of Farmingdale - Procurement, Claims Audit and Check Signing (2018M-100)

… and thorough audit of every claim. Except as specified in Appendix A, officials agreed with our recommendations. …

https://www.osc.ny.gov/local-government/audits/village/2017/10/26/village-farmingdale-procurement-claims-audit-and-check-signing-2018m-100

Brewster Central School District - Professional Services (2019M-235)

To determine whether the District procured professional services in accordance with Board policies and applicable statutory requirements

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/brewster-central-school-district-professional-services-2019m-235

Town of Van Etten - Procurement and Supervisor's Fiscal Oversight (2019M-111)

… safeguarded cash. Key Findings Town officials purchased a fire truck for more than $300,000 without competitive bidding, and …

https://www.osc.ny.gov/local-government/audits/town/2019/08/16/town-van-etten-procurement-and-supervisors-fiscal-oversight-2019m-111

Opinion 91-45

… (scope of duties); (assignment of additional duties - drainage improvements); (highway repairs and improvements … a superintendent, in his discretion, may also perform town drainage improvements and refuse collection services not … construct storm sewers, drains and the like for highway drainage purposes (see e.g., 12 Opns St Comp, 1956, pps 281, …

https://www.osc.ny.gov/legal-opinions/opinion-91-45

XII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures

… a Business Unit receives a paper invoice from a vendor for goods or services provided based on a purchase order, the … Units should select the data entry method that best suits its needs based on the goods or services on the vendor … voucher, Business Units should verify the quantities and prices are correct and appropriate for payment. Business …

https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-order

Delevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)

… Purpose of Audit The purpose of our audit was to determine whether Company controls are … Volunteer Fire Company provides services for the Village of Delevan in Cattaraugus County. The Company is operated in …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financial

Divorce – New Career Plan

… actually retire, die or terminate membership. If you are divorced, it is especially important to review your …

https://www.osc.ny.gov/retirement/publications/1515/divorce

Washington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)

… Purpose of Audit The purpose of our audit was to examine the Sheriff Department’s internal controls over … June 30, 2013. Background Washington County is located in the eastern part of New York and has a population of … Department’s operations. Key Finding Department officials have established adequate internal controls over cash …

https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cash

City of Watervliet – Financial Condition (2017M-230)

… Purpose of Audit The purpose of our audit was to determine whether the Council adopted … January 1, 2014 through June 30, 2017. Background The City of Watervliet is located in Albany County and has a … City of Watervliet Financial Condition 2017M230 …

https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230