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Accounts Payable Advisory No. 13

… off" the matching option on many POs/vouchers created in SFS. Agencies are instructed that failure to utilize … and Assurance that total expenditure against a PO does not go over the total encumbrance. Agencies that encounter … vouchers should contact the SFS Help Desk for assistance: phone 518-457-7737 (toll-free 877-737-4185), e-mail …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/13-voucher-matching-process-required-sfs

Town of Chester – Time and Attendance Records (2017M-287)

… Purpose of Audit The purpose of our audit was to determine whether Town officials implemented adequate … employees did not use time sheets, vouchers or timecards to record the time actually worked. Leave request forms were not used to monitor paid leave time. Key Recommendations Implement …

https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-chester-time-and-attendance-records-2017m-287

Ravena-Coeymans-Selkirk Central School District – Payroll (2015M-326)

… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period … he does not perform the review and certification prior to the employees being paid. Key Recommendation The … Superintendent should review and certify payrolls prior to the transfer and release of funds to pay employees. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/ravena-coeymans-selkirk-central-school-district-payroll-2015m-326

Greenwich Central School District – Claims Auditing (2016M-37)

… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the District’s claims … auditor did not consistently audit all claims related to the capital fund prior to payment. Key Recommendation The Board should ensure that …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/greenwich-central-school-district-claims-auditing-2016m-37

West Hempstead Water District – Life Insurance (2016M-393)

… Purpose of Audit The purpose of our audit was to examine the District’s provision of life insurance policies as a fringe benefit for the period January 1, 2015 through July … even though there was statutory authority only to provide group life insurance. Key Recommendation Review …

https://www.osc.ny.gov/local-government/audits/district/2017/03/03/west-hempstead-water-district-life-insurance-2016m-393

Town of Stuyvesant – Procurement (2017M-54)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s procurement practices for the period … services and does not require competitive methods to be used when procuring these services. Town officials were … Amend the procurement policy to require the use of a competitive process when procuring professional services. …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-stuyvesant-procurement-2017m-54

Albany Public Library – Leave Accruals (2015M-293)

… January 1, 2013 through August 31, 2014. Background The Albany Public Library is located in the City of Albany, Albany County. The Library, which is a Public School Library … Albany Public Library Leave Accruals 2015M293 …

https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293

Lackawanna City School District - Tuition (2019M-59)

… totaling $5,300 for eight students and an underpayment of $900 for one student. The District did not have adequate and …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-tuition-2019m-59

McLean Fire District - Financial Operations (2017M-296)

… The Treasurer did not adequately secure unused check stock. Key Recommendations The Board should ensure the annual … of our audit. The Treasurer should secure District check stock. District officials agreed with our recommendations and …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/mclean-fire-district-financial-operations-2017m-296

Town of Stafford - Procurement (2018M-134)

… procurement policy. Officials did not always obtain quotes in compliance with the procurement policy. The Town may realize cost savings by reducing the thresholds for purchases requiring quotes in the procurement policy. Key Recommendations Review …

https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-stafford-procurement-2018m-134

Carmel Central School District - Extra-Classroom Activities (2018M-45)

… sales tax totaling $431 was not set aside for remittance to the State. The District’s ECA policy was not … Ensure applicable sales tax is collected and remitted to the State. Update and amend the ECA fund policy and establish written procedures to supplement it. District officials agreed with our findings …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45

Clinton County - Separation Payments (2018M-44)

… Key Findings The County lacked effective procedures to ensure employees were accurately paid separation payments. … payments (23 percent) were not accurately calculated. As a result, four former employees were overpaid a combined … of separation payments. Direct the County’s legal counsel to review the identified overpayments and take appropriate …

https://www.osc.ny.gov/local-government/audits/county/2018/06/15/clinton-county-separation-payments-2018m-44

Newfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)

… Purpose of Audit The purpose of our audit was to review controls over cash receipts and disbursements for … 5, 2014. Background The Newfield Fire Company, Inc. is a not-for-profit organization located in the Town of … by a 10-member Board of Directors, contracts with the Town to provide fire protection and emergency services. Budgeted …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financial

State Comptroller Thomas P. DiNapoli Statement on NYC Finances

… today: “New York City’s 2024 budget increased spending to address growing demand for services using stronger than … resources. Federal aid and policy guidance are needed to assist the growing burden on the city. “As budget gaps grow in the coming years, the city will need to continue to show fiscal discipline and improve …

https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-thomas-p-dinapoli-statement-nyc-finances

Leaves of Absence – Career Plan

… service is usually not credited for any period of time you do not receive a salary, credit is not given for: Leaves of … Compensation Tier 1 members will usually receive up to one year of service credit per accident for time spent on … Compensation leave. Tier 2, 3, 5 and 6 members may be able to receive credit for some or all of your Workers’ …

https://www.osc.ny.gov/retirement/publications/1642/leaves-absence

Comptroller DiNapoli Releases Municipal Audits

… and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … purchases using fuel credit cards without receipts to document these transactions or identify the purchaser. In …

https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-municipal-audits

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