Search
2021 - 2022 Procurement Stewardship Act Report
… Annual Employment Reports for Consultant Contracts ( Form A ) ( Form B ) You can generally search and sort the information …
https://www.osc.ny.gov/state-agencies/contracts/2021-2022-procurement-stewardship-act-reportVillage of Waverly – Financial Condition (2014M-137)
… the Village’s budgeting practices and financial condition for the period June 1, 2012 through January 22, 2014. … of approximately 4,400. The Village’s annual budget for the 2014-15 fiscal year totals approximately $4 million. …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-waverly-financial-condition-2014m-1372019 - 2020 Procurement Stewardship Act Report
… Annual Employment Reports for Consultant Contracts ( Form A ) ( Form B ) You can generally search and sort the information …
https://www.osc.ny.gov/state-agencies/contracts/2019-2020-procurement-stewardship-act-report2020 - 2021 Procurement Stewardship Act Report
… Annual Employment Reports for Consultant Contracts ( Form A ) ( Form B ) You can generally search and sort the information …
https://www.osc.ny.gov/state-agencies/contracts/2020-2021-procurement-stewardship-act-report2018 - 2019 Procurement Stewardship Act Report
… Annual Employment Reports for Consultant Contracts ( Form A ) ( Form B ) You can generally search and sort the information …
https://www.osc.ny.gov/state-agencies/contracts/2018-2019-procurement-stewardship-act-reportTravel Advisory No. 14
… Questions & Voucher Denial Codes Guidance: The Office of the State Comptroller updated the following sections in Chapter XII of the Guide to Financial Operations: Chapter/Section Name …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/14-gfo-updates-responding-audit-questions-voucher-denial-codesAccounts Payable Advisory No. 73
… Freight Amounts informs State agencies about the payment of sales tax and freight charges and how to enter the amounts in the voucher when applicable. The section also informs agencies of invoice retention requirements for freight charges. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/73-paying-sales-tax-and-freight-amountsAccounts Payable Advisory No. 53
… and Chapter XI-A, Section 3 - Purchase Orders Guidance: The Office of the State Comptroller (OSC) has updated the policy and procedures for processing general purchase …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/53-purchase-requisitions-and-purchase-ordersTown of Addison - Supervisor's Fiscal Responsibilities (2019M-03)
… Collect, disburse and maintain custody of all Town funds in accordance with policies, procedures and Town Law. Provide … B includes our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2019/04/26/town-addison-supervisors-fiscal-responsibilities-2019m-03Southold Union Free School District - Leave Accruals (2018M-113)
… tracking leave accruals is not reliable. We found errors in accrual records for 70 percent of the employees tested, confirming that the District’s … resulting in leave balances being overstated by a total of 9.5 days valued at $3,623. Key Recommendations Implement …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/southold-union-free-school-district-leave-accruals-2018m-113Town of Perinton - Financial Management and Information Technology (2017M-232)
… IT policies or provide IT security awareness training to employees. In addition, we communicated sensitive … technology (IT) control weaknesses confidentially to Town officials. Key Recommendations Adopt realistic … comprehensive multiyear financial and capital plans to substantiate reserves. Develop comprehensive IT policies …
https://www.osc.ny.gov/local-government/audits/town/2018/06/29/town-perinton-financial-management-and-information-technology-2017m-232Dundee Central School District - Information Technology (2018M-74)
… [read complete report - pdf] Audit Objective Determine whether the Board and … officials did not provide IT security awareness training for District employees. In addition, sensitive IT control …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/dundee-central-school-district-information-technology-2018m-74Fonda-Fultonville Joint Wastewater Treatment Facility - Board Oversight (2019M-252)
… Objective Determine whether the Fonda-Fultonville Joint Wastewater Board (Board) provided adequate oversight of joint wastewater operations to ensure financial activity was … whether the Board provided adequate oversight of joint wastewater operations to ensure financial activity was …
https://www.osc.ny.gov/local-government/audits/joint-activity/2020/03/20/fonda-fultonville-joint-wastewater-treatment-facility-board-oversightTown of Allen - Town Clerk Fees (2016M-28)
… Purpose of Audit The purpose of our audit was to evaluate the Clerk's financial management practices for … The purpose of our audit was to evaluate the Clerks financial management practices for the …
https://www.osc.ny.gov/local-government/audits/town/2016/07/01/town-allen-town-clerk-fees-2016m-28Town of Rotterdam – Water Rents (2016M-347)
The purpose of our audit was to review the Towns water rent billing and collection procedures for the period January 1 2015 through June 30 2016
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-rotterdam-water-rents-2016m-347County of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… evaluate the Authority’s procedures over solid waste and recycling charges and determine if host community fees were … involved in the billing and collection of solid waste and recycling charges was inadequate because it was not … policy to include additional guidance over solid waste and recycling charges and ensure that procedures are performed as …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-andCity of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… March 27, 2014. Background The City of Corning is located in Steuben County and has a population of approximately 11,000. It is governed by a … duties, and they did not provide adequate oversight of her duties, the Department’s weak control environment was …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140City of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… the Clerk. Internal controls over the issuance of parking tickets were not established to provide reasonable assurance that all tickets were accounted for. Procedures for the collection and … requiring City police and MTA officers to issue parking tickets in a sequential order and maintain copies of all …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mTown of Barrington – Financial Management (2017M-103)
… the Board did not perform annual audits of the books and records of officers or employees who received or disbursed money. Because the accounting firm kept the records off site, the Town’s financial records were not available for public inspection during …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Tapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… to examine the School’s internal controls over credit and debit card use for the period July 1, 2011, to August 16, … provision prohibiting cash advances. The School has a debit card policy, which provides appropriate guidance … advances. Give strong consideration to ending the use of debit cards. If using debit cards is to continue, impose …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cards