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Accounts Payable Advisory No. 23
… information, please contact the Federal Reporting Unit in the State Comptroller’s Office at [email protected] …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/23-properly-coding-vouchers-withholdingStarpoint Central School District – Financial Condition (2015M-266)
… audit was to evaluate the District’s financial condition for the period July 1, 2013 through September 1, 2015. … Board of Education. General fund budgeted appropriations for the 2014-15 fiscal year totaled approximately $47.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266Spencerport Central School District – Financial Condition (2016M-254)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and budgeting … realistic estimates of appropriations in the annual budget to ensure the tax levy is not higher than necessary. Review all reserves at least annually to determine if the amounts reserved are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/spencerport-central-school-district-financial-condition-2016m-254Stafford Fire Department, Inc. - Financial Management (2023M-110)
… did not adopt realistic budgets or take an active role in monitoring Department finances. As a result, the operating budget was underestimated by $29,667 in 2021 and by $33,298 in 2022. The Board did not: Include revenue estimates in the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/08/stafford-fire-department-inc-financial-management-2023m-110Village of Port Dickinson – Capital Asset Accountability (2023M-68)
… Board of Trustees (Board) did not adopt a written capital asset policy or conduct periodic inventories. Officials did not maintain a complete and current capital asset list (asset list). We were unable to definitively locate and trace …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68Village of Nissequogue – Information Technology (2015M-31)
… Trustees. General fund expenditures for the 2013-14 fiscal year total approximately $1.8 million. Key Findings Village …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31Town of Smyrna – Claims Audit Process (2022M-161)
… not always properly audit claims prior to approving them for payment. We reviewed 173 claims totaling $338,876 and … may have saved $4,246 in fuel costs (9 percent) if they had used the New York State Office of General Services … agreed with our recommendations and indicated that they are taking corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2023/01/06/town-smyrna-claims-audit-process-2022m-161Village 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 …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63X.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 … Preparation: If a vendor informs an agency that it needs to update its contact information, the agency must direct the vendor to the New York State Vendor Self-Service Portal webpage at …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4c-contactsTown 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 … 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)
… established adequate controls over network and financial application user accounts to prevent unauthorized access, use … not establish adequate controls over network and financial application user accounts to prevent unauthorized use, access … District procedures were followed to communicate financial application user account changes to the vendor. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/new-rochelle-city-school-district-information-technology-2021m-142III.1 Statewide Financial System (SFS) Overview – III. Statewide Financial System (SFS)
… In 2009, New York State (NYS) established the Statewide Financial System … (Program) through a partnership among the Office of the State Comptroller (OSC), the Treasury Division of the … of a standard financial management system (FMS) for State agencies. The consolidation of Treasury’s cash, debt, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii1-statewide-financial-system-sfs-overviewQuaker Street Fire District – Board Oversight (2021M-96)
… Board of Fire Commissioners (Board) provided oversight to ensure purchases complied with the District’s procurement … Additionally, the Board did not provide adequate oversight to ensure the required AUDs were filed timely. The Board: Did … all fuel card charges are sufficiently supported prior to payment. Ensure that AUDs are filed in a timely manner. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… District officials did not adequately segregate the duties of or establish adequate compensating controls over a senior … discrepancies, when officials do not provide oversight of employees who handle funds, there is an increased risk … manner. Key Recommendation Adequately segregate the duties of or establish adequate compensating controls over the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andEdwards-Knox Central School District – Medicaid Reimbursements (2021M-92)
… District (District) claimed all Medicaid reimbursements to which it was entitled. Key Findings The District did not claim any Medicaid reimbursements to which it was entitled. District officials: Did not claim … totaling about $25,000. Believed it was not cost-effective to file Medicaid claims but could not support their …
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)
… ] Audit Objective Determine whether the Amityville Union Free School District (District) officials properly collected, … 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-2021mVillage of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)
… (Village) Clerk-Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to properly … The Clerk-Treasurer did not maintain adequate records and reports to allow the Board to properly manage Village finances. Required annual financial reports were not completed or filed with the State …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-remsen-clerk-treasurers-records-and-reports-2020m-119Brighton Central School District – IT Asset Management (S9-22-6)
… percent of the sampled assets were not properly accounted for. Specifically: Three iPads costing approximately $1,260 … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6Phoenix Central School District – IT Asset Management (S9-22-20)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 5 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… user accounts or develop a written IT contingency plan. In addition to sensitive IT control weaknesses that were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-and