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X.4 Overview – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES Each registered vendor in the Statewide Vendor File has its own vendor record. It is important all … Each registered vendor in the Statewide Vendor File has its own Vendor Record …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4-overviewBenefits
… A Full-Range of Insurance Options Comprehensive health, dental and vision insurance packages (including prescription …
https://www.osc.ny.gov/jobs/benefitsAccounts Payable Advisory No. 15
… Subject: Voucher Authorizers Guidance: This advisory is intended to … recorded in OSC’s Contact Database as a “State Agency – Voucher Authorizer”. Prior to SFS, agencies filed an AC852 … maintain, at a minimum, the original signatures of the Voucher Authorizer and department head or authorizing …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizersAccounts Payable Advisory No. 5
… in the Invoice Field for payments to Pitney Bowes to fund meters. The Invoice Number field should contain the eight …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/5-complex-entity-payments-postageSomers Central School District – User Accounts and Software Updates (2021M-153)
… operations. Key Recommendations Develop written procedures for managing network user account access. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mAlexandria Central School District – Financial Condition Management (2020M-109)
… did not need to use most of the appropriated fund balance for operations. The surplus fund balance in the general fund exceeded the 4 percent statutory limit for the past three fiscal years. As of June 30, 2019, surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mHaldane Central School District - School District Website (S9-19-32)
… Officials did not prepare: A multiyear financial plan. Posting a prepared plan further enhances the transparency of … property tax report card. Should enhance transparency by: Posting budget-to-actual results and CAP to the website in a transparent location. Preparing and posting a multiyear financial plan to help residents see the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/haldane-central-school-district-school-district-website-s9-19-32Lake Pleasant Central School District - School District Website (S9-19-36)
… Officials did not prepare: A multiyear financial plan. Posting a prepared plan further enhances the transparency of …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/lake-pleasant-central-school-district-school-district-website-s9-19-36York Central School District - School District Website (S9-19-35)
… Officials did not prepare: A multiyear financial plan. Posting a prepared plan further enhances the transparency of … District officials should enhance transparency by: Posting budget-to-actual results. Preparing and posting a multiyear financial plan to help residents see the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/york-central-school-district-school-district-website-s9-19-35Candor Central School District – Separation Payments and Leave Accruals (2022M-21)
… (District) officials ensured separation payments and leave accruals were accurate, supported and approved. Key … District officials did not ensure separation payments and leave accruals were accurate, supported and approved. Due to … by $20,595 in their final salary payouts. Employee leave accruals and usage were not always recorded properly or …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsWilliam Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… (Board) and District officials ensured check signings and online banking transactions were appropriate and secure. Key … six District accounts. District officials did not conduct online banking transactions in the most secure manner through … transfers in the Treasurer’s absence. Conduct online banking using a wired connection. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingBrocton Central School District – Financial Management (2023M-44)
… Adopt budgets that include reasonable estimates for appropriations and reserves that will be used to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44Hamlin Morton Walker Fire District – Financial Management (2023M-67)
… appropriations. The Board did not adopt realistic budgets. For example, expenditures were underestimated by nearly $1.5 … and revenues were underestimated by $215,772 (8 percent) for 2020 through 2022. The District did not have a written …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/08/18/hamlin-morton-walker-fire-district-financial-management-2023m-67Mexico Academy Central School District – Procurement (2023M-75)
… not: Seek competition when procuring professional services for occupational and physical therapy, legal, music therapy, … vendors reviewed totaling $661,880. Obtain written quotes for the purchase of like-kind items from three vendors … documentation to justify they used a sole source provider for the purchase of goods and services totaling $54,045 from …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75St. Lawrence County Industrial Development Agency and Local Development Corporation – Disbursements (2021M-174)
… perform supervisory reviews of canceled check images and journal entries. Paid $300,000 during our audit period … Key Recommendations Review canceled check images and journal entries to provide additional oversight of the CFO’s …
https://www.osc.ny.gov/local-government/audits/county/2022/01/21/st-lawrence-county-industrial-development-agency-and-local-development-corporationOtsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… that had been replaced. Paid employees for unsupported leave payments totaling $8,860 and an unallowed payment … and necessary District purposes. Maintain accurate leave records and periodically review leave accrual balances. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117Primary Hall Preparatory Charter School – Debit Cards (2024M-159)
… report – pdf] Audit Objective Determine whether the Primary Hall Preparatory Charter School (School) debit card … Determine whether the Primary Hall Preparatory Charter School School debit card …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/01/16/primary-hall-preparatory-charter-school-debit-cards-2024m-159Cheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… 22 claims totaling $173,591 were audited and approved for payment by the claims auditor even though identified …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76Edgemont Union Free School District – Information Technology (2024M-37)
… Disable 34 unneeded network user accounts that had last login dates ranging from July 29, 2021 to July 1, 2023. The …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37Corning City School District – Claims Auditing (2023M-105)
… determined that: The claims auditor, who is an employee of the Greater Southern Tier Board of Cooperative Educational … these claims. The Treasurer paid 18 claims for health insurance reimbursements and credit card purchases totaling … card charges totaling $28,555 did not include a conference request pre-approval form or other supporting documentation. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105