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Holland Patent Central School District – Fuel Inventory (2023M-141)

… fuel access and usage or account for fuel inventory. As a result, seven enabled fuel user accounts were not needed … periodically reconcile the records with the amount of fuel in the tanks. Key Recommendations Establish a control system that safeguards the District’s fuel from …

https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141

Albany County – Sexual Harassment Prevention Training (S9-23-05)

… action. Appendix B includes our comments on issues raised in the County’s response letter. …

https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05

Village of Port Dickinson – Capital Asset Accountability (2023M-68)

… not properly record and account for all capital assets. As a result, the Village has an increased risk its assets could … detection. The Board of Trustees (Board) did not adopt a written capital asset policy or conduct periodic … action. Appendix B includes our comment on an issue raised in the Village’s response letter. …

https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68

Town of Lake Luzerne – Procurement (2022M-95)

… provisions of the Town’s procurement policy (Policy). As a result, Town officials did not seek competition when … three sole source purchases totaling $38,022. Authorize a boat purchase. Because officials did not always comply with … 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-95

Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)

… District’s (District) health insurance buyout program is cost-effective. Key Findings Although the District’s health insurance buyout program is generally cost-effective, the District could achieve … eligibility requirements to determine if the program is implemented in the most prudent and cost-effective manner. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyouts

Town of Middleburgh – Claims Audit Process (2023M-56)

… audit claims prior to approving them for payment. As a result, the risk is increased that claims could have been … $340,204 we found: The Board approved all claims without a thorough and deliberate review. 11 debit card purchases … vendors and the reasons why solicitation of quotes is not in the Town’s best interest. Discontinue use of the Town …

https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56

Upper 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-2023m

Village of Woodsburgh – Claims Processing and Information Technology (2015M-12)

… 31, 2014. Background The Village of Woodsburgh is located in the Town Of Hempstead, Nassau County, and has a population of approximately 780. The Village is governed by … were for proper Village purposes. The Board did not adopt a comprehensive IT policy governing the Village’s IT system. …

https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12

Saratoga County – County Bridge Maintenance (S9-13-7)

… miles and has approximately 220,000 residents. The County is governed by a 23-member Board of Supervisors. The County’s … million in 2012. The County Department of Public Works is responsible for the maintenance and monitoring of 104 … bridges. The DPW includes a professional engineer who is directly involved with the oversight of bridges. The DPW …

https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7

Village of Nissequogue – Information Technology (2015M-31)

… October 31, 2014. Background The Village of Nissequogue is located in the Town of Smithtown, Suffolk County, and has a population of approximately 1,700. The Village is governed by an elected five-member Board of Trustees. … an information technology (IT) administrator who is independent of the Village’s financial recordkeeping. The …

https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31

Salmon River Central School District – Foster Care Student Tuition (2022M-168)

… foster care student tuition payments, which resulted in over- and underpayments. Key Recommendations Provide …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022m

Babylon Union Free School District – Medicaid Reimbursements (2022M-91)

… to file Medicaid claims. However, they could not provide a current cost-benefit analysis to support their position. As a result, District taxpayers incurred the full cost of providing more than $536,000 in Medicaid-eligible services. Had these services been …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/13/babylon-union-free-school-district-medicaid-reimbursements-2022m-91

Tioga Fire District – Board Oversight (2022M-170)

… activities and helped ensure reporting requirements were in place. The Board did not: Develop and adopt a written procurement policy, as required. Audit and approve … 2015 through 2021. Key Recommendations Develop and adopt a written procurement policy, as required. Audit and approve …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170

Village of Cohocton – Cash Receipts (2015M-63)

… 12, 2015. Background The Village of Cohocton is located in the Town of Cohocton, Steuben County and has a population of approximately 880. The Village is governed by … Treasurer’s financial records, or engage the services of a certified public accountant or public accountant to conduct …

https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63

Scarsdale Union Free School District – Overtime (2022M-105)

… costs may have been reduced by at least $167,000. As a result, officials are paying more for overtime than necessary. Officials: Overpaid 20 employees a total of $11,961 for overtime. Paid 20 employees overtime … B includes our comment on an issue that was raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105

Long Lake Central School District – Capital Project (2021M-183)

… funds are accurately disposed of when the project is complete. District officials agreed with our findings. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183

Town of Varick – Water and Sewer Operations (2021M-46)

… intermunicipal agreements and vendor contracts. Develop a fair and equitable method for allocating costs among the … Appendix B includes our comments to issues raised in the Town’s response. …

https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46

X.4.C Contacts – X. Guide to Vendor/Customer Management

… Vendor Record contains all contacts entered by the vendor. A vendor can have multiple contacts, but only one primary … email, which includes instructions for enrolling in electronic payment. Process and Transaction Preparation: If a vendor informs an agency that it needs to update its …

https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4c-contacts