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X.4 Overview – X. Guide to Vendor/Customer Management
… purchase orders and payments. Vendors are responsible for ensuring the accuracy of certain information on their … with the Vendor Management Unit, are responsible for maintaining other information on the vendor record, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4-overviewVillage of Islandia – Information Technology (2021M-100)
… found five of the nine users we audited visited websites for nonbusiness purposes. Complete any IT security-related training or provide the opportunity for employees to receive this type of training. Sensitive IT …
https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100Data Sources – 2021 Financial Condition Report
… Center for the Study of Education Policy, Illinois State University City … NYS Division of Criminal Justice Services NYS Division of the Budget NYS Education Department NYS Higher Education … Disability Assistance NYS Unified Court System Office of the New York State Comptroller Public Authorities Reporting …
https://www.osc.ny.gov/reports/finance/2021-fcr/data-sourcesTown of New Lisbon – Financial Oversight (2013M-12)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of the Town’s financial operations for the period January 1, …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12Town of Greenfield – Golf Course Collections (2021M-133)
… report - pdf ] Audit Objective Determine whether Town of Greenfield (Town) golf course collections were properly … in a timely manner or deposited timely. While the total of collections recorded in the central point-of-sale (POS) system were accounted for, we found: …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)
… or up to date. Loan repayments were not properly accounted for or deposited in a timely manner. Late fees were not … records. Ensure loan repayments are properly accounted for, received and deposited in a timely manner and late fees …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolvingSouth Lewis Central School District – Conflicts of Interest (2021M-3)
… Audit Objective Determine whether any South Lewis Central School District (District) officials had prohibited interests in … were employed by corporations that were awarded contracts for the District’s capital project. They both worked on the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3Sidney Central School District - Financial Management (2019M-243)
… three fiscal years, ranging from 4.7 percentage points to 8.9 percentage points over the limit. The Board and District officials did not develop multiyear financial plans or establish targeted … Review reserve fund balances and reduce them to reasonable levels, as appropriate, in accordance with …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243Islip Fire District – Financial Condition (2020M-25)
… and expended funds from reserves without adequate public notice; for example, transfers to reserves totaling … annual budget and comply with permissive referendum and public notice requirements. District officials generally …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Tompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
… Board of Directors (Board) evaluated projects prior to approval and subsequently monitored the performance of … information is accurate. The Board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance … and procedures to track PILOT amounts billed and received. IDA officials agreed with our findings and indicated they …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringContract Advisory No. 29
… Electronic Documents Submission System (EDSS) has launched a new function that allows agencies, that have been authorized by another agency, to act as a Host Agency to administer contract transactions, amendment …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/29-electronic-documents-submission-system-edss-host-agencyCity of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… - pdf ] Audit Objective Determine whether the City of Binghamton (City) properly planned and monitored the Joint … corrective action. … Determine whether the City of Binghamton City properly planned and monitored the Joint …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andTown of Owasco – Highway Department (2020M-128)
… and that employees’ time worked is recorded in the proper funds, districts and/or accounts. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… was to examine internal controls over cash disbursements for the period January 1, 2009 through February 28, 2014. … Board of Fire Commissioners. The District’s budget for 2014 fiscal year was $532,474. Key Findings The Board did …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39Saratoga County Probation Department – Restitution Payments (S9-20-12)
… $22,279 were not properly followed up on as required. In addition, officials did not make undisbursed restitution …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/saratoga-county-probation-department-restitution-payments-s9-20-12Loan Payroll Deductions – Enhanced Reporting
… Once a loan has been approved and a check is sent to the member, you will receive a … provides the member’s remaining balance once there are six or fewer outstanding payments left. To access the Loan/SCP …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/loan-payroll-deductionsVillage of Dering Harbor – Board Oversight (2020M-29)
… Did not properly authorize a local law to exceed the tax levy limit. The 2018-19 levy exceeded the calculated …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Reporting Workers' Compensation Benefits – Legacy Reporting
… Retirement Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-workers-compensation-benefitsBrighton 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 … approximately $2.15 million. Key Findings The Board did not complete a proper audit of claims from vendors prior to payment. The Library had accumulated over $760,000 in …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Alexandria Central School District – Financial Condition Management (2020M-109)
Determine whether the Board and officials adopted reasonable budgets and adequately managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020m