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West Nyack Fire District – Claims Processing (2014M-259)

… our audit was to examine the District’s claims processing for the period January 1, 2013 through June 24, 2014. … Board of Fire Commissioners. General fund appropriations for the 2014 fiscal year total $800,500. Key Findings … documentation to support purchases made. Expense reports for travel advances did not match the receipts that were …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259

SUNY Bulletin No. SU-173

… in Bargaining Units 02, 03, 04, 05, 06, 21, 28, 31 and 91 with the exception of employees of the State … Construction Fund Effective Date(s) Paychecks dated 9/1/10 (Administration) Background SUNY has requested that …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-173-expanded-eligibility-suny-403b-tax-sheltered-annuity-plans

Travel Advisory No. 1

… a completed Employee Report of Travel Expenses and Claim for Payment ( AC 132-S *), or Review the information that a … expenses as necessary, and then submit the expense report for approval. *Business Units may use a form other than the … the form has been approved by the Comptroller’s office. For additional details see the Guide to Financial Operations …

https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/1-requirements-proxy-expense-reports

Contract Advisory No. 22

… Subject: Closing Contracts in the Statewide Financial System (SFS) Guidance: The Office … Bureau of Contracts (BOC) is actively closing contracts in the Statewide Financial System (SFS). Once OSC has closed … further transactions can be processed against a contract in the “Closed” status. Contracts meeting the criteria below …

https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/22-closed-contracts-statewide-financial-system

City of Lockport - Budget Review (B1-16-16)

… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City's proposed budget for 2017. Background Chapter …

https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16

PUC Achieve Charter School – Board Oversight (2016M-316)

… through March 30, 2016. Background The PUC Achieve Charter School, located in the City of Rochester in Monroe County, is a public school financed by …

https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316

Port Jervis City School District – Financial Condition (2016M-319)

… Background The Port Jervis City School District is located in the City of Port Jervis, Orange County. The District, … schools with approximately 2,500 students, is governed by an elected nine-member Board of Education. Budgeted … appropriations were not used because budgets resulted in operating surpluses. The reserve policy does not state how …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319

Campbell-Savona Central School District – Budget Review (B2-13-12)

… review was to determine whether the significant revenue and expenditure projections in the District’s tentative … Based on our review, individual significant revenue and expenditure projections in the tentative budget appear … appropriated as a financing source is unlikely to be used and the District’s fund balance will continue to increase. …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12

Town of Humphrey – Financial Management (2013M-116)

… surpluses experienced by the Town, unexpended surplus funds have increased even further in the general fund. Key …

https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116

Brighton Memorial Library – Board Oversight (2015M-116)

… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of Library operations for … Brighton Memorial Library is a municipal library located in the Town of Brighton, Monroe County. The Library, which … approximately $2.15 million. Key Findings The Board did not complete a proper audit of claims from vendors prior to …

https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116

Town of Greig – Long-Term Planning (2023M-13)

… and capital needs and has not outlined its intentions for financing future capital improvements or equipment …

https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13

City of Long Beach – Budget Review (B23-7-3)

… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … reasonable, and whether the City took appropriate action to implement or resolve recommendations from our budget … Long Beach, located in Nassau County, has been authorized to issue debt not to exceed $12 million to liquidate the …

https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3

Wading River Fire District – Gasoline Credit Cards (2017M-5)

… Purpose of Audit The purpose of our audit was to examine the District’s gasoline card … from the Towns of Riverhead and Brookhaven, in Suffolk County. The District is governed by an elected five-member …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5

Campbell-Savona Central School District – Budget Review (B2-16-6)

… the significant revenue and expenditure projections in the District’s tentative budget for the 2016-17 fiscal … totaling $3,250,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local … Recommendations Consider decreasing real property taxes by using fund balance and reserve funds to finance operations …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6

Accounts Payable Advisory No. 15

… to OSC using SFS must also be designated and recorded in OSC’s Contact Database as a “State Agency – Voucher … OSC.  Instead, the designated individuals must be recorded in OSC’s Contract Database. To support these designations the … on how to designate someone as a Voucher Authorizer in OSC’s Contact Database, see the  GFO,  Chapter XII, …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizers

Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)

… payments for fiscal years 2012-13 through 2014-15. Not all purchase orders were issued in a timely manner, and some purchases were made with confirming purchase orders, issued after goods and services were ordered …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowing

Fishers Island Union Free School District – Five Point Plan (2015M-320)

… Key Findings The Board did not develop written policies or procedures for claims processing. The Board did not ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320

Rockland County – Budget Review (B23-6-8)

… of Rockland’s (County) proposed budget for the 2024 fiscal year are reasonable. Background The County, located in the … 468, its proposed budget for the next succeeding fiscal year.  Key Findings Based on the results of our review, we … of Rocklands County proposed budget for the 2024 fiscal year are reasonable …

https://www.osc.ny.gov/local-government/audits/county/2023/11/10/rockland-county-budget-review-b23-6-8

Penfield Central School District – Procurement (2022M-76)

… complete report – pdf] Audit Objective Determine whether Penfield Central School District (District) officials made … officials raised in their response. … Determine whether Penfield Central School District District officials made …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76

Village of Endicott – Budget Review (B4-16-7)

… expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …

https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7