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Accounts Payable Advisory No. 64
… or SSI/SSP Check Guidance: A vendor may request New York State reissue a check because the check was stolen and cashed … is a valid forgery, a check will be mailed to New York State Treasury. NYS Treasury will notify the agency when the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/64-forgery-checksSidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over selected financial … The Department, which provides fire protection services to the Village and to the Towns of Sidney and Unadilla, is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financialSchuyler Heights Fire District – Claims Processing (2014M-124)
… Purpose of Audit The purpose of our audit was to review the District’s internal controls over claims … The Board did not pass a resolution allowing the Treasurer to pay claims for allowable exceptions under Town Law prior to Board audit. Key Recommendations Ensure that all claims, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124State Agencies Bulletin No. 1515
… Purpose To notify agencies of acceptable forms of payment for checks … AC230. Affected Employees Any employee submitting a check to repay an overpayment Background Due to a change in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1515-acceptable-forms-payment-paycheck-reversals-ac230State Agencies Bulletin No. 1625
… and Tier 5 Teacher’s Retirement System (TRS) members for calendar year 2018 is $19,001.55. Background In accordance … effective January 1, 2010. This amount increases each calendar year thereafter by three percent. The overtime … Questions regarding this bulletin may be directed to Payroll Retirement Mailbox. … To notify agencies that the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1625-tier-5-pensionable-overtime-earnings-limit-calendar-year-2018-employeesCUNY Bulletin No. CU-277
… Allowance Payment Affected Employees City University of New York employees in the following titles: Campus … Payment is authorized pursuant to a City University of New York memorandum dated October 27, 2006 Effective … this bulletin may be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. … …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-277-december-2006-uniform-allowance-payment-cuny-titlesHolland Patent Central School District – Fuel Inventory (2023M-141)
… and periodically reconcile the records with the amount of fuel in the tanks. Key Recommendations Establish a …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141Village of Port Dickinson – Capital Asset Accountability (2023M-68)
… report – pdf] Audit Objective Determine whether Village of Port Dickinson (Village) officials properly recorded and … record and account for all capital assets. As a result, the Village has an increased risk its assets could be lost, stolen or misused without detection. The Board of Trustees (Board) did not adopt a written capital …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68Upper Jay Volunteer Fire Department – Financial Activities (2023M-30)
… did not properly record all financial transactions in the accounting records or prepare required annual reports. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023mTown of Lake Luzerne – Procurement (2022M-95)
… Town taxpayers at least $37,000. Seek competitive quotes for 27 purchases totaling $144,155. Justify, authorize and/or … cannot ensure officials are procuring goods and services in the most prudent and economical manner. As a result, the …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… requirements to determine if the program is implemented in the most prudent and cost-effective manner. At the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsTown of Middleburgh – Claims Audit Process (2023M-56)
… prior to approving them for payment. As a result, the risk is increased that claims could have been paid for … and for using sole source vendors and the reasons why solicitation of quotes is not in the Town’s best interest. Discontinue use of the …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Village of Woodsburgh – Claims Processing and Information Technology (2015M-12)
… processing and information technology (IT) operations for the period March 1, 2013 through May 31, 2014. Background … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled $765,677. Key Findings … were properly authorized and approved or that claims were for proper Village purposes. The Board did not adopt a …
https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12Saratoga County – County Bridge Maintenance (S9-13-7)
… Purpose of Audit The purpose of our audit was to determine whether … counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7Town of Fort Edward – Payroll and Leave Accruals (2022M-119)
… overtime and call-in hours. Timekeeping and leave accrual records were not always clear and accurate, and timecards … controls. Maintain detailed, accurate timekeeping records. Review leave accrual balances for accuracy and …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119Attica Central School District – Financial Management (2022M-103)
… complete report – pdf] Audit Objective Determine whether the Attica Central School District (District) Board of … Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Town of Waterloo – Financial Management (2022M-7)
… the Board did not: Implement adequate corrective action to address prior audit findings and recommendations, which …
https://www.osc.ny.gov/local-government/audits/town/2022/07/29/town-waterloo-financial-management-2022m-7Wynantskill Union Free School District – Purchasing (2022M-85)
… Officials did not: Develop clear guidance in procedures to seek competition for purchasing goods and services that were not required to be competitively bid. Follow the District’s purchasing … Key Recommendations Ensure procedures are updated to define clear expectations for procuring goods and services …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… did not: Disable 31 unneeded network user accounts (of the 225 enabled nonstudent accounts) including, but not … employed by the District. As a result, the District’s risk of unauthorized network access is increased. Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-andAccounts Payable Advisory No. 38
… for Travel and Purchase Reward Programs Guidance: Some vendors that do business with the State offer rewards or points for certain purchases that can … additional goods, services, or “cash back.” The New York State Commission on Public Integrity (now succeeded by the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/38-reward-programs