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Downsville Central School District – Claims Auditing (2022M-134)
… Officials did not obtain the minimum number of quotes for nine claims totaling $18,628. Key Recommendations Ensure … sufficient supporting documentation before approving them for payment. Ensure officials and staff clearly document …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/downsville-central-school-district-claims-auditing-2022m-134Sea Breeze Fire District – Board Oversight (2018M-269)
… maintained basic accounting records including adequate bank and debt obligation records. Comply with legal mandates …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/sea-breeze-fire-district-board-oversight-2018m-269Town of Yates - Town Supervisor's Records and Reports (2018M-154)
… ledgers. Bank reconciliations were performed inadequately for certain accounts and not at all for others. The … did not provide: Adequate oversight of the bookkeeper to ensure that records were accurate and up-to-date. The Board with adequate financial reports, leading …
https://www.osc.ny.gov/local-government/audits/town/2018/10/12/town-yates-town-supervisors-records-and-reports-2018m-154Town of Butternuts – Accounting and Reporting (2016M-323)
… Town’s financial operations for the period January 1, 2015 through June 24, 2016. Background The Town of Butternuts is … Towns financial operations for the period January 1 2015 through June 24 2016 …
https://www.osc.ny.gov/local-government/audits/town/2016/11/25/town-butternuts-accounting-and-reporting-2016m-323Niagara County – Golf Course Financial Operations (2015M-308)
… Purpose of Audit The purpose of our audit was to review Golf Course financial operations for the period January 1, 2014 through October 6, 2015. …
https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308Broome County – Information Technology (2013M-351)
… Purpose of Audit The purpose of our audit was to determine if the County’s … including personal, private and sensitive information such as bank account numbers. A breach notification policy has not …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/broome-county-information-technology-2013m-351Pine City Fire District No. 1 – Board Oversight (2017M-166)
… and reported and that District money was safeguarded for the period January 1, 2016 through July 14, 2017. … Board of Fire Commissioners. Budgeted appropriations for 2017 total $153,040. Key Findings The Board did not … an annual audit. Revise the fuel policy to provide reimbursement based on actual expenditures or standard …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166Town of Erwin – Justice Court (2017M-266)
… were collected, deposited, recorded, reported and remitted in an accurate and timely manner for the period January 1, 2016 through October 12, 2017. Background The Town of Erwin is … for 2016 totaled $418,866. Key Findings The Justices did not prepare monthly bank reconciliations and …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266Town of Beekmantown – Procurement and Town Clerk Operations (2017M-217)
… and services in accordance with statutory requirements for the period January 1, 2016 through May 31, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 totaled approximately $2.6 million. Key Findings The … requirements and expended $21,287 more than necessary for diesel fuel purchases. The Clerk did not record all …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-beekmantown-procurement-and-town-clerk-operations-2017m-217Town of Schroeppel – Cash Disbursements (2014M-296)
… had custody of cash and performed bank reconciliations. Payrolls were not effectively reviewed or certified by any … for these positions as provided by statute. Ensure that payrolls are thoroughly reviewed and certified by a Town …
https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296Town of Newfane – Supervisor's Financial Records (2017M-7)
… Purpose of Audit The purpose of our audit was to review the Supervisor's financial records and reports for the period January 1, 2015 through November 17, 2016. … Supervisor relied on his secretary and the Town's CPA firm to maintain the Town's accounting records and perform the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7Village of Old Brookville – Cash Receipts (2015M-286)
… 2015. Background The Village of Old Brookville is located in the Town of Oyster Bay in Nassau County. The Village, which has a population of approximately 2,100, is governed by an …
https://www.osc.ny.gov/local-government/audits/village/2016/01/15/village-old-brookville-cash-receipts-2015m-286Town of Great Valley – Town Clerk (2014M-29)
… bank in a timely and intact manner and remit by check all funds collected to the appropriate entities. Perform an …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29Painted Post Fire Department – Cash Receipts and Disbursements (2016M-312)
… financial operations for the period January 1, 2015 through July 27, 2016. Background The Painted Post Fire … services for the Villages of Painted Post and Riverside in Steuben County. The Department is governed by an elected … approximately $17,000 for 2015. Key Findings The bylaws do not adequately segregate the Treasurer’s duties. The annual …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursementsAccounts Payable Advisory No. 25
… (confidential information) should never be entered in any field in SFS that has not been designed to hold confidential … Business Units should not enter confidential information in the invoice number, invoice description, and comments …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/25-confidential-personal-and-private-informationVendor File Advisory No. 11
… important that agencies select the correct vendor Location for each transaction in SFS. This will ensure the State does business with the vendor according to the vendor’s logistical preferences, including purchase orders going to the correct address and voucher payments to the correct …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-locationTown of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)
… of our audit was to examine controls over payroll and fuel inventory for the period January 1, 2013 through April 25, … showing their approval. The Town does not take a physical inventory of its fuel and does not reconcile fuel purchases … supply is periodically measured and that adequate fuel inventory records are maintained. …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365VendRep System Guide for Agency Users
… Welcome to the New York State VendRep System The VendRep System is a web-based … which are available for review by authorized New York State Contracting Entity users. As a State Contracting Entity you can: Review questionnaires that … which are available for review by authorized New York State Contracting Entity users …
https://www.osc.ny.gov/state-agencies/contracts/vendrep-system-guide-agency-usersSuffolk County Community College - Information Technology (2018M-130)
Determine whether officials adequately safeguarded the website, financial & student information system and online banking from unauthorized access and misuse.
https://www.osc.ny.gov/files/local-government/audits/pdf/suffolk-county.pdfApplying for Benefits – Non-Contributory Plan with Guaranteed Benefits
… To apply for all Retirement System benefits, you must file the … of the State Comptroller within specific time limits. For a form to be considered as “filed with the Comptroller,” … mailed. To meet a filing deadline (such as an application for retirement benefits or an option election form), you can …
https://www.osc.ny.gov/retirement/publications/1513/applying-benefits