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Accounts Payable Advisory No. 23
… should save the voucher, go to the Invoice tab, click the ”Withholding” link, and then un-check the “Withholding Applicable” field. Bulkload Business Unit OSC has … whose payments from bulkload Business Units had the wrong “Withholding Codes.”OSC requests all bulkload Business Units …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/23-properly-coding-vouchers-withholdingAccounts Payable Advisory No. 50
… Subject: Obtaining early payment discounts from vendors. Reference: Guide to Financial … (GFO) Chapter XII, Section 5.F – Selecting the Appropriate Payment Terms Guidance: An early payment discount is an incentive (in the form of a reduction … Obtaining early payment discounts from vendors …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/50-early-payment-discountsTown of Clifton Park – Information Technology (2020M-162)
… the Town paid an IT service provider more than $98,000 in 2019, officials did not define the provider’s … Specifically, officials did not: Establish a comprehensive IT policy or monitor employee Internet use. … action. Appendix B includes our comments on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-clifton-park-information-technology-2020m-162New Rochelle City School District – Information Technology (2021M-142)
… (District) officials established adequate controls over network and financial application user accounts to prevent … Officials did not establish adequate controls over network and financial application user accounts to prevent … officials, we found officials did not: Adequately manage network user accounts. 84 former employees/vendors had active …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/new-rochelle-city-school-district-information-technology-2021m-142Quaker Street Fire District – Board Oversight (2021M-96)
… complete report - pdf ] Audit Objective Determine whether the Quaker Street Fire District’s (District) Board of Fire Commissioners (Board) … Determine whether the Quaker Street Fire Districts District Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96Edwards-Knox Central School District – Medicaid Reimbursements (2021M-92)
… District officials: Did not claim Medicaid reimbursements for the 12 students we identified who were likely … or ensure that sufficient documentation was maintained for the eligible services provided. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/edwards-knox-central-school-district-medicaid-reimbursements-2021m-92Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… Determine whether the Amityville Union Free School District District officials properly collected …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021mBeaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… ] Audit Objective Determine whether Beaver River Central School District (District) officials ensured that real … Determine whether Beaver River Central School District District officials ensured that real property …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andTown of Waterloo – Financial Management (2022M-7)
… procedures, records and reports. Conduct, or contract for, an annual audit of the Supervisor’s records. Establish … balance. Key Recommendations Establish written policies for financial operations, develop written multiyear financial …
https://www.osc.ny.gov/local-government/audits/town/2022/07/29/town-waterloo-financial-management-2022m-7Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… and adopt a comprehensive written IT contingency plan or store back-up data off site. Key Recommendations Develop and … and adopt a comprehensive written IT contingency plan and store back-ups off site. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-andTown of Groton – Long-Term Planning (2022M-113)
… repair costs during the audit period. If equipment is in need of repair on a regular basis, services to taxpayers … and financial plans to replace highway capital assets in a timely manner. Consider funding reserves for the highway …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-groton-long-term-planning-2022m-113Potsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
… As a result, the District had additional entry points for attackers to access and view personal, private and … unneeded. Key Recommendations Develop written procedures for managing and reviewing network user accounts. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-andBurnt Hills-Ballston Lake Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-24)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training as required to all staff for the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/burnt-hills-ballston-lake-central-school-district-mental-health-trainingCanandaigua City School District – Mental Health Training Component of the New York SAVE Act (S9-21-25)
… staff for the 2020-21 school year by September 15, 2020. Twelve of the 91 employees’ records we tested showed training …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/canandaigua-city-school-district-mental-health-training-component-newHarborfields Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-31)
… provide mental health training as required to all staff for the 2020-21 school year by September 15, 2020. 64 of the … address recognition of the warning signs, whom to turn to for assistance, and how to access appropriate services. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/harborfields-central-school-district-mental-health-training-component-newCoxsackie-Athens Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-21)
… provide mental health training as required to all staff for the 2020-21 school year by September 15, 2020. None of … address recognition of the warning signs, whom to turn to for assistance, and how to access appropriate services. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/coxsackie-athens-central-school-district-mental-health-training-componentVillage of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)
… - pdf ] Audit Objective Determine whether the Village of Remsen (Village) Clerk-Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to properly manage Village finances. Key … or filed with the State Comptroller’s Office (OSC) for any of the last four years (2015-16, 2016-17, 2017-18 and …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-remsen-clerk-treasurers-records-and-reports-2020m-119Village of Red Hook – Information Technology (2020M-89)
… - pdf ] Audit Objective Determine whether Village of Red Hook (Village) officials ensured information technology … Determine whether Village of Red Hook Village officials ensured information technology IT …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-red-hook-information-technology-2020m-89Town of Milo – Financial Condition (2020M-172)
… fund operations. The Board did not adopt realistic budgets for each of its funds from 2017 through 2020, multiyear … annual budgets. Use surplus funds as a financing source for funding one-time expenditures, needed reserves and/ or …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172Stafford Fire Department, Inc. - Financial Management (2023M-110)
… Board did not: Include revenue estimates in the budgets for 2021, 2022 and 2023. Develop realistic budgets, as … or capital plan to help guide budget development and save for capital asset and equipment purchases. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/08/stafford-fire-department-inc-financial-management-2023m-110