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Operational Advisory No. 32
… 0RPCARDPUR - ROA Vendor Refund of PCard Purchases Expense report corrections, return of travel advances and other … 0REMPLYREF - ROA Employee Refunds and Returns Medicaid/HIT/BHP Refunds – specific to DOH transactions. Use Supplier ID: 0RMEDIREFD – ROA Medicaid HIT BHP Refunds Effective April 1, 2020 legislation was enacted …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/32-refund-appropriation-ap-adjustment-voucher-guidelinesStandardized Forms – Travel and Conference Expense Management
… or cash advances. Mileage (use of personal vehicle) – should indicate the departure and arrival points … with the official travel, for example, conference registration fees, if not prepaid. Net amount – the form … (Exemption Certificate) should be presented to hotels upon registration. Copies of this form can be obtained at the …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/standardized-formsIncarcerated and Death Matches
… Purpose Our Office examined $1.4 billion in payments for more than 17 million in medical and other service charges the New York State … Findings Both payment matches yielded minimal exceptions. In addition to conducting the matches, we observed NYSIF’s … Our Office examined $14 billion in payments for more than 17 million in medical and other …
https://www.osc.ny.gov/state-agencies/audits/2017/08/09/incarcerated-and-death-matchesTravel Advisory No. 12
… page to document mileage claims line by line, between destination points . When a proxy enters and submits an …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pageDeer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… Officials did not: Maintain accurate inventory records of vehicle additions and disposals. There were discrepancies … 44,976 gallons of fuel was dispensed without identifying the individual pumping fuel. This increases the risk that … disposing of District vehicles to ensure inventory reports are accurate and up to date. Review fuel transaction reports …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Town of Frankfort - Board Oversight (2018M-58)
… provided adequate oversight over financial activity and ensured receipts were deposited and disbursements were supported and authorized. Key Findings The Board did not establish …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… complete report - pdf] Audit Objective Determine whether the Town Assessors are properly administering select real property tax exemptions. Key Findings Of the 252 granted exemptions we reviewed totaling approximately … Determine whether the Town Assessors are properly administering select real …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207Islip Fire District – Financial Condition (2020M-25)
… a result, the unrestricted fund balance deficit increased to as much as $171,492 during the audit period. Did not … In addition, the Board transferred unavailable funds to its capital reserves, and expended funds from reserves … without adequate public notice; for example, transfers to reserves totaling $593,941 and expenditures from reserves …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Quogue Union Free School District – Financial Condition Management (2017M-196)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials … The Quogue Union Free School District is located in the Town of Southampton in Suffolk County. The District, … budgeting practices included appropriating fund balance not needed to fund operations and adopting budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017mTown of Mount Pleasant – Financial Condition (2013M-303)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition … January 1, 2012, to August 13, 2013. Background The Town of Mount Pleasant is located in Westchester County and serves … Town of Mount Pleasant Financial Condition 2013M303 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Brighton Memorial Library – Board Oversight (2015M-116)
… 1, 2014 through February 28, 2015. Background The Brighton Memorial Library is a municipal library located in the Town … Brighton Memorial Library Board Oversight 2015M116 …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Village of Alden – Ambulance Service Billing and Collection (2016M-321)
… for the services rendered. The Board does not formally approve and document all billing write-offs and adjustments … is to be contracted out, periodically seek competition. Approve and properly document all billing write-offs and …
https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321Town of Washington – Information Technology (2013M-164)
… to adopt an information breach notification policy, in the event that private information is compromised, Town officials … Develop a disaster recovery plan to ensure that in the event of a disaster, the Town will be able to perform …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionPittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… Purpose of Audit The purpose of our audit was to examine the Department’s internal controls over financial … $12,900. Key Findings Department officials did not adhere to the bylaws and provided insufficient oversight of the … financial records, she did not keep adequate documentation to support all financial activity or prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andAudits of Local Governments: About Our Audits
… management and those charged with governance and oversight in using the information to improve program performance and … audit objectives can vary widely, and as explained in GAO’s Yellow Book [pdf], include assessments of: Program … Peer Review of LGSA To ensure that audits are completed in accordance with applicable government auditing standards, …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsBedford Central School District - Information Technology (2018M-164)
… control all phases of a transaction. Review and adjust the web filtering software to enforce compliance with the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/bedford-central-school-district-information-technology-2018m-164Town of Hartwick – Water District Operations (2017M-250)
Town of Hartwick Water District Operations 2017M250
https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250Urban Choice Charter School – Information Technology (2013M-53)
… Purpose of Audit The purpose of our audit was to examine the controls over … which comprises 10 members. Key Findings The Board has not established adequate internal controls over the … system to ensure the School’s computerized data and assets are safeguarded from internal and external threats. The Board …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/05/17/urban-choice-charter-school-information-technology-2013m-53Central Valley School District – Claims Audit (2015M-129)
… Columbia, Frankfort, German Flatts, Herkimer, Litchfield, Little Falls and Schuyler in Herkimer County. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129