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Schenectady City School District – Math Workbook Inventory (2023M-65)

… adequate math workbook (workbook) inventories and ordered workbooks as needed.  Key Findings  District … officials did not maintain adequate inventory records and ordered excessive quantities of workbooks. As a result, officials ordered 4,126 sets (each set serves one student) of workbooks …

https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65

Corning City School District – Claims Auditing (2023M-105)

… paid 18 claims for health insurance reimbursements and credit card purchases totaling approximately $1.7 million prior to … $28,555 did not include a conference request pre-approval form or other supporting documentation. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105

Village of Greene – Investment Program (2023M-112)

… whether Village of Greene (Village) officials developed and managed a comprehensive investment program. Key Findings … $5,800 from money on deposit in the Village’s checking and savings accounts, which had an average daily balance of … Develop written investment program procedures and annually review the investment policy   Consider all four …

https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112

Town of Stafford – Capital Projects (2024M-17)

… the Board relied on an engineering firm (Engineer) and a financial advisor (Advisor) to manage the capital projects, the Board … and accurate accounting records and provide periodic financial reports to the Board. Town officials disagreed with …

https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17

Village of Pelham – Information Technology (2016M-410)

… Key Findings The Village has not installed an adequate web filtering process and not adopted procedures to … the Village’s IT service provider identifying the specific services to be provided or the vendor’s responsibilities. Key … Ensure Village officials install an adequate web filtering process and adopt procedures to monitor IT …

https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410

Village of Old Westbury – Justice Court (2017M-64)

… the bank accounts of each Justice or into a joint bail account but instead were deposited into one Justice’s account. Key Recommendations Assign the responsibility of … the funds as appropriate. Establish a joint bank account for bail deposits or deposit bail funds into each …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64

Fallsburg Central School District – Financial Condition (2014M-33)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period of July 1, 2011 through October 2, 2013. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33

Town of Kirkwood – Justice Court Operations (2016M-414)

… hand. Follow up on all bail money held to determine what course of action is applicable. …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414

East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)

… Purpose of Audit The purpose of our audit was to evaluate internal controls over payroll … acceptable computer use, e-mail or internet use or breach notification. The District has not established …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-and

General Brown Central School District – Financial Condition (2014M-216)

… in the Towns of Brownville, Hounsfield, Lyme, Pamelia and Watertown and the City of Watertown in Jefferson County. The District, which is …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216

Hamlin Morton Walker Fire District – Financial Management (2023M-67)

… appropriations. The Board did not adopt realistic budgets. For example, expenditures were underestimated by nearly $1.5 … and revenues were underestimated by $215,772 (8 percent) for 2020 through 2022. The District did not have a written …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/08/18/hamlin-morton-walker-fire-district-financial-management-2023m-67

Clarendon Fire Company – Financial Activities (2023M-50)

… were properly supported, approved, reported and recorded. Key Findings The Company’s cash receipts and disbursements were not always supported, approved or recorded .  Therefore, the Treasurer did not provide the … payments, totaling $24,552, were not properly supported, recorded, or reported. The Treasurer paid credit card bills …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50

Town of Lake Luzerne – Payroll (2022M-98)

… were not certified. Accepted incomplete time records for processing payroll; none of the 67 timecards reviewed contained all punches for time in/out. Inaccurately calculated overtime payments to …

https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98

Williamsville Central School District – Financial Management (2022M-193)

… the Williamsville Central School District (District) Board of Education (Board) and District officials properly managed … appropriations from 2018-19 through 2021- 22 by a total of $47 million and appropriated $22 million of fund balance that was not needed or used. Adopted annual …

https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193

Village of Solvay – Financial Management (2023M-49)

… (Board) and officials monitored budgets and managed the electric fund’s financial condition. Key Findings The Board … and Village officials did not develop a budget for the electric fund and adequately manage its financial condition. From 2016-17 through 2020-21, the electric fund’s total net assets declined by approximately $9 …

https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49

Town of Minetto – Information Technology (2022M-9)

… and protected against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were … regularly reviewed and unnecessary accounts are disabled in a timely manner. Adopt written procedures for user …

https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9

Town of Danby – Town Clerk (2022M-08)

… account errors totaling $64,959 and could not account for approximately $1,000 in cash from tax collections. Did not maintain adequate supporting documentation for collections. Did not complete monthly bank …

https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08

Weedsport Central School District – Procurement and Claims Audit (2021M-199)

… officials did not comply with statutory requirements or the District’s procurement policy when purchasing goods … not seek competition for purchases totaling $736,858 made from two vendors and purchases totaling nearly $1.4 million made from 10 professional service providers. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-procurement-and-claims-audit-2021m-199

X.4 Overview – X. Guide to Vendor/Customer Management

… SECTION OVERVIEW AND POLICIES Each registered vendor in the Statewide Vendor File has its own vendor record. It is … at 855-233-8363 or [email protected] . State agencies, in coordination with the Vendor Management Unit, are … Each registered vendor in the Statewide Vendor File has its own Vendor Record …

https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4-overview

Loan Payroll Deductions – Enhanced Reporting

… Please use the new amount beginning on the next available payroll cycle so members can avoid underpayment — eliminating …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/loan-payroll-deductions