Search
XII.4.F Proper Invoice – XII. Expenditures
… a written or electronic request for payment submitted by the vendor that must contain the following information: Vendor name; Name of NYS Agency that ordered the goods or services; Description …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4f-proper-invoiceCortland Enlarged City School District - Budget Review (B4-15-12)
… the 2015-16 fiscal year. Background The Cortland Enlarged City School District, located in Cortland County, has a … Cortland Enlarged City School District Budget Review B41512 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Hammond Central School District – Payroll (2016M-398)
… the District's payroll procedures for the period July 1, 2014 through June 30, 2016. Background The Hammond Central …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398Orange Lake Fire District – Budgeting Practices (2015M-146)
… Purpose of Audit The purpose of our audit was to examine the District’s budget … 2015. Background The Orange Lake Fire District is located in the Town of Newburgh, Orange County. The District, which … surplus funds to its reserves, which was not included in the budget. Key Recommendations Develop policies and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146Oakfield Fire Department – Apparent Misuse of Funds (2014M-187)
… which resulted in the misuse of funds and unaccounted-for raffle proceeds. The Board’s audit of claims was ineffective. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-187State Agencies Bulletin No. 1476
… Affected Employees Employees represented by NYSCOPBA in Bargaining Units 01 and 21 Effective Date(s) Paychecks … 2016 (Institution) OSC Actions OSC will identify employees in Bargaining Unit 01 with Dues (Code 291) and Agency Shop … (Code 491) and Agency Shop Fee (Code 495) and increase the current amount as follows: Bargaining Unit: 01 Current …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1476-new-york-state-correctional-officers-police-benevolent-associationState Agencies Bulletin No. 1400
… Affected Employees Employees represented by NYSCOPBA in Bargaining Units 01 and 21 Effective Date(s) Paychecks … 2015 (Institution) OSC Actions OSC will identify employees in Bargaining Unit 01 with Dues (Code 291) and Agency Shop … (Code 491) and Agency Shop Fee (Code 495) and increase the current amount as follows: Bargaining Unit: 01 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1400-new-york-state-correctional-officers-police-benevolent-associationState Agencies Bulletin No. 1322
… Affected Employees Employees represented by NYSCOPBA in Bargaining Units 01 and 21 Effective Date(s) Paychecks … 2014 (Institution) OSC Actions OSC will identify employees in Bargaining Unit 01 with Dues (Code 291) and Agency Shop … (Code 491) and Agency Shop Fee (Code 495) and increase the current amount as follows: Bargaining Unit: 01 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1322-new-york-state-correctional-officers-police-benevolent-associationAccounts Payable Advisory No. 27
… Subject: Determining Accounting Date for Accounts Payable Vouchers Guidance: The Accounting Date recorded on a voucher is generally the date a liability is incurred (e.g., the date which the goods … Determining Accounting Date for Accounts Payable Vouchers …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/27-voucher-accounting-dateVillage of Johnson City – Oversight of Justice Court Operations (2015M-29)
… parking tickets, including enrolling in DMV’s parking ticket scofflaw program. Perform monthly reconciliations and …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29Village of Old Westbury – Justice Court (2017M-64)
… the bank accounts of each Justice or into a joint bail account but instead were deposited into one Justice’s account. Key Recommendations Assign the responsibility of … the funds as appropriate. Establish a joint bank account for bail deposits or deposit bail funds into each …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64Vestal Fire Department – Financial Activities (2014M-265)
… organization located in the Town of Vestal in Broome County. The Department operates within the Town of Vestal … Board of Directors, is made up of four fire company Stations, each of which is governed by an 11-member Executive … the Department disbursed approximately $66,000 and the Stations disbursed approximately $75,000. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265Westmoreland Central School District – State Transportation Aid (2017M-220)
… Purpose of Audit The purpose of our audit was to determine whether the … The Westmoreland Central School District is located in the Towns of Vernon, Westmoreland and Whitestown and the City of Rome in Oneida County. The District, which is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/westmoreland-central-school-district-state-transportation-aid-2017m-220Genesee County Industrial Development Agency – Project Approval and Monitoring (2014M-66)
… projects for the period January 1, 2012 through January 27, 2014. Background GCIDA is the sole IDA for Genesee … in the project evaluation processes. The job report form used to obtain the information did not include all the … GCIDA officials to properly evaluate job performance. The form also does not require the businesses to separately …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/05/14/genesee-county-industrial-development-agency-projectPutnam County Industrial Development Agency – Management Practices (2013M-257)
… Audit The purpose of our audit was to evaluate the Putnam County Industrial Development Agency’s (PCIDA) management … comprises seven members who are appointed by the Putnam County Legislature. The PCIDA reported 14 active industrial … not have project approval criteria that is specific to the County, and they approve individual projects despite a lack …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementVillage of Clinton – Financial Management (2014M-316)
… Purpose of Audit The purpose of our audit was to determine if the Board … 31, 2014. Background The Village of Clinton is located in the Town of Kirkland in Oneida County and has a population of approximately 1,900. …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Cohoes City School District – Budgeting (2016M-111)
… officials properly managed fund balance and reserves for the period July 1, 2012 through June 30, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $40.3 … Key Findings The District did not have a formal plan for funding reserves, determining how much should be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Amherst Central School District –Financial Condition (2016M-167)
… Background The Amherst Central School District is located in the Towns of Amherst and Cheektowaga in Erie County. The District, which operates four schools … maintained at reasonable levels; take appropriate action, in accordance with statute, to reduce reserves with excess …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167Town of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)
… Purpose of Audit The purpose of our audit was to assess the Town’s internal … March 31, 2016. Background The Town of Ephratah is located in Fulton County. The Town, which has approximately 1,700 … did not ensure all deposits were made intact and in a timely manner. Key Recommendations Ensure the bookkeeper …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311Town of Kirkwood – Justice Court Operations (2016M-414)
… Purpose of Audit The purpose of our audit was to review the internal controls over the Justice Court's … more than $1 million in fines, fees, surcharges and bail money. Key Findings The Justices did not ensure that all …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414