Search
Transaction Number Requirement
… Report Requirement Starting July 15, 2024, a Transaction Number will be required in the PARIS Procurement Report. … authorities will be required to provide a Transaction Number for each procurement transaction in the Procurement … (PARIS) screen and in the bulk load to capture Transaction Number. Completing the information will be mandatory, an …
https://www.osc.ny.gov/public-authorities/transaction-number-requirementAnalytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… in utility usage (consumption) and telephone and cell phone expenditures. Increases in expenditures for consumable …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsWayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… January 1, 2016 through August 14, 2017. Background The Wayne County Water and Sewer Authority is an independent public benefit corporation located in Wayne County. The Authority, which is governed by an … Wayne County Water and Sewer Authority Water and Sewer …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewaterWilson Central School District – Reserves and Fuel Accountability (2016M-44)
… District is located in the Towns of Wilson, Cambria, Lockport, Newfane and Porter in Niagara County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Port Jervis City School District – Financial Condition (2016M-319)
… our audit was to review the District’s financial condition for the period July 1, 2014 through June 30, 2016. Background … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $65 … Use surplus fund balance as a financing source for funding one-time expenditures, funding needed reserves or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Hammond Central School District – Payroll (2016M-398)
… The purpose of our audit was to evaluate the District's payroll procedures for the period July 1, 2014 through June … million. Key Findings The Treasurer controlled the entire payroll process. The Board did not authorize the stipends or … positions. Key Recommendation Segregate the Treasurer's payroll duties so that she does not control all aspects of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398East Moriches Union Free School District -- Budget Review (B7-16-3)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … School District is located in Suffolk County. Pursuant to Chapter 354 of the Laws of 2006, the State Legislature … Law Section 10.10 requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… audit was to evaluate the District’s financial condition in the general and school food service funds and to evaluate internal controls over the … fund balances to precariously low amounts. The school food service fund has not been self-sufficient and has …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaGeneva Housing Authority – Cash Receipts (2015M-160)
… procedures for depositing cash that exceeds the policy’s overnight cash level. Access rights to the housing software … additional management oversight of the process. Update the overnight cash level policy to clearly define the maximum …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160Johnstown Public Library – Cash Receipts (2014M-304)
… receipts. Cash collections are stored in an unlocked cabinet and various collections were not deposited in a …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Cost-Saving Ideas: Managing Workers' Compensation Costs
… You must provide your employees workers’ compensation … coverage as a mandatory benefit. Local governments can get insurance for workers’ compensation in one of four … a policy from a private insurance carrier, your premium is often based on various factors such as employee wages, …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costsKeeseville Volunteer Fire Department – Financial Operations (2017M-100)
… Key Findings Department officials did not review the bank statements and canceled check images for the bank accounts managed by the Treasurer and Fire Police … before payment was made. Key Recommendations Review bank statements and canceled check images. Ensure that all …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/09/15/keeseville-volunteer-fire-department-financial-operationsErie County Water Authority – Information Technology (2018M-9)
… January 1, 2016 through October 6, 2017. Background The Erie County Water Authority is a public benefit corporation … is governed by three Board members, appointed by the Erie County Legislature. Key Findings The Authority has 696 … Erie County Water Authority Information Technology 2018M9 …
https://www.osc.ny.gov/local-government/audits/county/2018/05/04/erie-county-water-authority-information-technology-2018m-9Longwood Central School District – Overtime (2021M-126)
… District (District) officials appropriately approved and documented overtime for non-instructional employees. Key … Findings District officials did not appropriately approve and document overtime for non-instructional employees. As a … hours worked were pre-approved, adequately recorded and incurred only when necessary. Non-emergency overtime was …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126Davenport Fire District – Financial Activities (2020M-147)
Determine whether Davenport Fire District District officials established adequate controls to ensure that financial activities are properly recorded and reported and cash was safeguarded
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Webster Central School District - Financial Condition (2018M-109)
… limit for 2012-13 and 2014-15 through 2016-17 ranging from 7.3 and 7.7 percent. Key Recommendations Ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109DiNapoli: New York State Pension Fund Helping Build a Lower Carbon Future
… will benefit their long-term profitability.” Two major energy providers, Allete and NorthWestern, agreed to … significant percentage of the market capitalization of the world’s stock exchanges, according to recent reports . The … for handling Environmental, Social and Governance related issues, such as GHG emissions and workplace rights, received …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-new-york-state-pension-fund-helping-build-lower-carbon-futureMontezuma Volunteer Fire Department - Financial Operations (2018M-23)
… and that money is adequately safeguarded. Key Findings The bylaws provide limited guidance to enable Department … officials to adequately oversee financial operations. The Department has not fulfilled its reporting requirements … such as the Internal Revenue Service (IRS) and Office of the State Comptroller (OSC). The Treasurer did not prepare …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/11/montezuma-volunteer-fire-department-financial-operations-2018mOpinion 2001-6
… St Comp No. 95-14, p 29), appliances for the firehouse kitchen (Opn No. 97-20, supra ), and a walk-in cooler for a …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6XI.18.H The Infrastructure Investment Act – XI. Procurement and Contract Management
The Infrastructure Investment Act1 allows for a designbuild contract an alternative delivery method for capital projects located in New York State related to physical infrastructure undertaken by an authorized state entity subject to certain restrictions bulleted below
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18h-infrastructure-investment-act