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Accounts Payable Advisory No. 62
… Section 3 - Purchase Orders Guidance : A purchase order (PO) is an ordering document authorizing a vendor to provide … the agency’s authority as set in law or by contract. The PO communicates critical information to the vendor including … Due Date is an automatically populated field on the PO that should communicate to a vendor the required date the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-ordersLumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
… which it should conduct operations, Department officials do not provide adequate oversight to ensure the adherence to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110Sandy Creek Central School District – Reserve Management (2023M-43)
… from the reserve. $136,208 was improperly transferred to the debt reserve in the debt service fund even though it was not required to be restricted for debt payments. $244,418 was transferred to the retirement contribution reserve without Board …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Village of Arkport - Information Technology (2019M-203)
… IT policies and procedures. Enter into a written agreement with the IT vendor for services provided to the Village. … IT policies. Enter into a professional service contract with the IT vendor that sufficiently defines the role and … and protecting PPSI. District officials generally agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203Tri-Valley Central School District - Financial Management (2020M-17)
… our findings and recommendations and indicated that they have taken, or planned to take, corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Rochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
… whether the Board’s 2018-19 adopted budget was realistic and structurally balanced based on historical or known trends. Key Findings The Board and District officials neglected to use accurate estimates of … multiyear financial plans with goals and objectives for funding long-term operating needs. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planningGloversville Housing Authority – Selected Financial Operations (2015M-257)
… Purpose of Audit The purpose of our audit was to assess the Authority’s internal controls over tenant rents … The Authority, which was established in 1963 pursuant to State Public Housing Law, is governed by a seven-member … not adopt adequate policies for tenant rent collections to ensure that payments were safeguarded. Incompatible …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… officials ensured that cash receipts were deposited and cash disbursements were for appropriate Company purposes for the period January 1, 2015 through October 28, 2016. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423Village of Hempstead – Budget Review (B7-13-13)
… Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating … deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13State Police Bulletin No. SP-151.1
… Deduction Code 482, NYS Police Inv Foundation, established for members of the New York State Police Investigators … Association (NYSPIA) has requested a Deduction Code for the New York State Police Investigators Foundation. … submit all transactions for enrollments, cancellations, and/or changes in a bi-weekly file. Agency update access is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-1511-revised-deduction-code-482-new-york-state-police-investigatorsNew York State Comptroller DiNapoli Statement on New Shareholder Rule
… the Securities and Exchange Commission’s (SEC) final vote on a shareholder rule: “Today's action by the SEC will … shareholders. While many corporations are tempted to focus on short-term profits, shareholder proposals, including those filed by the Fund, focus on creating long-term value by asking corporations to address …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-new-shareholder-rulePutnam Central School District – Fund Balance Management (2020M-27)
… all of the fund balance appropriated to finance operations for fiscal years 2016-17 through 2018-19. The Board has not … review and update the District’s multiyear financial plan for actual operating results. Except as specified in Appendix …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Clyde-Savannah Central School District – Network Access Controls (2020M-122)
… pandemic, as the District moves to increased reliance on a remote learning environment and administrative … disable those that are unnecessary. Ensure all IT users have and use their own network user accounts to access the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122Kings Park Central School District – Fuel Inventory (2015M-282)
… $83.6 million. Key Findings District officials have not adopted a policy for fuel inventory accountability …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282Franklinville Central School District – Financial Management (2017M-49)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for the period July 1, 2013 through February 8, 2017. Background The Franklinville Central School District is located in the Towns of Farmersville, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49DiNapoli Statement on NYC's 2025 Budget Modification
… New York State Comptroller Thomas P. DiNapoli issued the following statement today regarding New York City's 2025 budget modification. "New York City’s Fiscal Year 2025 … to $115 billion, primarily reflecting the addition of federal and state grants to the plan. While outyear gaps …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-statement-nycs-2025-budget-modificationStillwater Central School District – Payroll (2017M-104)
… of Audit The purpose of our audit was to determine whether District employees received only the salaries and benefits to which they were entitled for the period July 1, 2015 through January 31, 2017. Background The Stillwater Central School District is located in the counties of Saratoga, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/stillwater-central-school-district-payroll-2017m-104Accounts Payable Advisory No. 61
… (OSC) has new guidance regarding expedite requests. In certain limited cases, an agency may request that BSE … create a payment sooner than the standard process allows. In these limited situations, the agency must be able to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/61-expedite-requestsAccounts Payable Advisory No. 58
… the voucher until it enters a unique invoice number. In such instances, agencies should exercise due diligence in researching the potential duplicate invoice prior to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/58-unique-invoice-number-requirementsWest Seneca Fire District #4 – Procurement (2020M-52)
… with our findings and recommendations and indicated they have initiated, or planned to initiate, corrective action. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/18/west-seneca-fire-district-4-procurement-2020m-52