Search
XII.4.F Proper Invoice – XII. Expenditures
… section provides agencies with guidance regarding a proper invoice. Process and Transaction Preparation: A proper invoice is a written or electronic request for payment … if applicable, as provided by ordering agency. When an invoice does not contain the above information, agencies must …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4f-proper-invoiceStafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… July 29, 2014. Background The Stafford Fire Department, Inc. is located in the Town of Stafford in Genesee County and … Stafford Fire Department Inc Controls Over Financial Activities 2014M274 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialRaquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… reports submitted to the Board are not accompanied by bank statements or bank reconciliations. Records were incomplete because … the financial activity of the District. Perform monthly bank reconciliations and include these along with a copy of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Endwell Fire District – Controls Over Financial Operations (2013M-277)
… January 1, 2012 through June 14, 2013. Background The Endwell Fire District is a district corporation of the State, … Endwell Fire District Controls Over Financial Operations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277Town of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… were based on the prior year’s actual revenue earned and real property taxes to fully finance the total planned …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85Saranac Central School District – Investment Program (2023M-89)
… and manage a comprehensive investment program. During the 22-month audit period, the District had an average of $12.4 million in operating and debt service funds available for investing, and earned $154,099 in investment earnings. Had officials utilized their …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89Henry Johnson Charter School – Financial Operations (2014M-214)
… Purpose of Audit The purpose of our audit was to evaluate the School’s compact contract with a not-for-profit Foundation for the period July 1, 2012 through April 30, … The School, which is governed by an eight member Board of Trustees, had 365 students in kindergarten through fourth …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214Operational Advisory No. 8
… an uncashed check will be turned over to the OSC Office of Unclaimed Funds if action is not taken to negotiate the … the funds will be turned over to the OSC Office of the Unclaimed Funds on April 30th. It is important that Agencies … Once the funds have been escheated to the Office of Unclaimed Funds no future Agency action will be allowed. For …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/8-state-check-outreachCaledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… Purpose of Audit The purpose of our audit was to assess the District’s … Background The Caledonia Joint Fire District is located in Livingston County, and is governed by a Board of Fire … audit which are not statutorily authorized for payment in advance of audit. The Board did not use the prescribed …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsVillage of Wurtsboro – Financial Operations (2017M-71)
… Purpose of Audit The purpose of our audit was to assess the Village’s … 31, 2017. Background The Village of Wurtsboro is located in the Town of Mamakating in Sullivan County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71East Islip Public Library – Cash Receipts (2017M-223)
… Purpose of Audit The purpose of our audit was to determine whether Library … whom payment was received, and the form (i.e., cash or check) in which receipts are received, are maintained. Ensure that reconciliations are prepared for attraction ticket purchases, sales and inventory on hand. Separate …
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223Oxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
… procured and monitored transportation contracts in the best interest of taxpayers. Key Findings District officials did not always … requirements and/or the District’s procurement policy for 33 transportation contracts totaling $322,056 for the 35 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-departmentEast Moriches Union Free School District -- Budget Review (B7-16-3)
… Purpose of Budget Review The purpose of our budget review was to … in Suffolk County. Pursuant to Chapter 354 of the Laws of 2006, the State Legislature authorized the District to issue … deficit in the District’s general fund as of June 30, 2006. Local Finance Law Section 10.10 requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Campbell-Savona Central School District – Budget Review (B2-16-6)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the District’s tentative budget for the 2016-17 fiscal … totaling $3,250,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6Putnam County Industrial Development Agency – Management Practices (2013M-257)
… the Putnam County Industrial Development Agency’s (PCIDA) management practices for the period January 1, 2012 to May 3, … Putnam County Industrial Development Agency Management Practices 2013M257 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementGenesee County Industrial Development Agency – Project Approval and Monitoring (2014M-66)
… Purpose of Audit The purpose of our audit was to review Genesee County Industrial Development Agency’s (GCIDA) … January 27, 2014. Background GCIDA is the sole IDA for Genesee County. The GCIDA Board consists of seven members, … Genesee County Industrial Development Agency Project Approval …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/05/14/genesee-county-industrial-development-agency-projectGreenville Central School District – Information Technology (2016M-221)
… distributed or tested on a regular basis. The District’s web filter permitted categories that did not appear to be for … recovery policy is periodically updated. Adjust the web content filtering to ensure that staff and students are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221Middle Country Public Library – Treasurer (2015M-291)
… Purpose of Audit The purpose of our audit was to review the Library’s Treasurer position for the period July 1, 2014 through June 30, 2015. Background …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Livonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)
… 5, 2013. Background The Livonia Hook and Ladder Company No. 1, Inc. is located in the Town of Livonia in Livingston … Livonia Hook and Ladder Company No 1 Inc Financial Controls 2014M001 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001Medicaid Program – Medicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY
… whether Medicaid made improper payments to providers who submitted Part B cost-sharing claims directly to eMedNY. The … whether Medicaid made improper payments to providers who submitted Part B costsharing claims directly to eMedNY …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-medicaid-overpayments-medicare-part-b-services-billed-directly-emedny