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Warsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … activity is properly recorded and reported and that Company moneys are safeguarded for the period June 1, 2011 … Background The Warsaw Fire Department comprises one fire company, Cry-Res Corporation (Company). The Company provides …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Ashford , Town of Busti , Genesee County , Nanticoke Volunteer Fire … P DiNapoli today announced his office completed audits of the Town of Ashford Town of Busti Genesee County Nanticoke Volunteer …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-1Town of Otto – Town Clerk and Tax Collector (2012M-214)
… tax collections to avoid imposing late penalties totaling $569, including her own which totaled $102. The Clerk received …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0East Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… documentation for 300 students. The documentation for 93 of these students was missing and we found deficiencies such as no proof of address for 54 of the 193 new students’ applications and no proof of …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019mXII.5.D Selecting the Appropriate Location – XII. Expenditures
… Financial System (SFS), a vendor location is a set of business defaults defined by the vendor. Agencies should … on the default. See Chapter X, Section 4.D – Location of this Guide for additional information about location. … Clearing House (ACH). ACH is the preferred method of payment of NYS. Agencies can view a vendor’s payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5d-selecting-appropriate-locationPayroll Improvement Project Bulletin No. PIP-009
… all agency PayServ users will be granted access to a test environment for PayServ v 9.2. Agency users will be able to test activities they deem to be important and will be required to test a set of activities OSC Payroll has identified as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-009-agency-testing-and-trainingReporting Through Retirement Online – Legacy Reporting
… (RIR) program ( here is a sample monthly reporting file ). It’s likely that you will upload your monthly report file in Retirement Online . It is also possible to report … to the requirements below, please make sure that your file does not include headers, footers or totals. Set your …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-through-retirement-onlineCleveland Hill Union Free School District – Financial Management (2017M-235)
… 1, 2013 through July 12, 2017. Background The Cleveland Hill Union Free School District is located in the Town of … Cleveland Hill Union Free School District Financial Management 2017M235 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235Union-Endicott Central School District – Financial Management (2016M-100)
UnionEndicott Central School District Financial Management 2016M100
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100Hannibal Central School District – Financial Condition (2017M-23)
Hannibal Central School District Financial Condition 2017M23
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23Town of Greenfield – Golf Course Collections (2021M-133)
Determine whether Town of Greenfield Town golf course collections were properly recorded remitted to the bookkeeper and deposited timely
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133Franklin Square Union Free School District – Website Transparency (2025M-93)
… the District’s website. The Assistant Superintendent of Finance and Management (ASFM) is responsible for ensuring … is posted on the District’s website and the Superintendent of Schools (Superintendent) is responsible for ensuring compliance with the Freedom of Information Law (FOIL) contained within New York State …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/17/franklin-square-union-free-school-district-website-transparency-2025m-93State Comptroller DiNapoli Releases Municipal Audits
… used at least $5,365 of district funds to purchase auto parts to repair vehicles not owned by the district. Auditors also examined one parts invoice where 81 parts were purchased; however, for 72 parts totaling $3,208, …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-auditsII.3.A Planning – II. New York State Financial Accounting
… AGENCY BUDGET PREPARATION Preparation of budget requests varies among agencies reflecting their size, complexity, and internal practice. Typically, budget development begins at the program … with staff preparing individual program requests. The head of the agency or its chief fiscal officer may hold internal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3a-planningHow to Make a Vendor Responsibility Determination
… to do business in New York; a satisfactory record of integrity; and an acceptable performance record on past … on a case-by-case basis. No specific response or piece of information from the vendor should automatically trigger a … When reviewing a vendor, you should rely on the scope of the contract to help guide you in determining what …
https://www.osc.ny.gov/state-vendors/vendrep/how-make-vendor-responsibility-determinationVillage of Springville – Procurement (2016M-330)
… June 24, 2016. Background The Village of Springville is located in Erie County and has a population of approximately 4,300. The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-springville-procurement-2016m-330Lima Public Library – Procurement (2017M-295)
… 1, 2016 through December 20, 2017. Background The Lima Public Library is a municipal public library located in the Town of Lima in Livingston … Lima Public Library Procurement 2017M295 …
https://www.osc.ny.gov/local-government/audits/library/2018/03/30/lima-public-library-procurement-2017m-295Etna Volunteer Fire Department - Procurement (2019M-48)
… adequate controls over procurement. Key Findings Department officials generally did not document their efforts … in contracts. Key Recommendations The Board should: Ensure Department officials seek, and maintain documentation of, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48Oceanside Union Free School District – Professional Services (2016M-281)
… audit was to examine the District’s procurement procedures for obtaining professional services for the period July 1, 2014 through April 19, 2016. … The Oceanside Union Free School District is located in the Town of Hempstead in Nassau County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/oceanside-union-free-school-district-professional-services-2016m-281