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Village of Schuylerville – Procurement (2014M-228)
… for the procurement of goods and services as required by statute. A purchase awarded by the best value method, in … competitive bids or offers are awarded in accordance with statute. Provide guidance relating to the best value method …
https://www.osc.ny.gov/local-government/audits/village/2014/10/31/village-schuylerville-procurement-2014m-228Town of Wolcott – Information Technology (2020M-126)
… department software or implement compensating controls for software deficiencies. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-information-technology-2020m-126State Agencies Bulletin No. 1885
… OSC will update PayServ to reflect the pensionable OT earning limit for 2021 of $17,301.00 for Tier 6 ERS members. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1885-tier-6-pensionable-overtime-earnings-limit-calendar-year-2021-employeesVillage of Red Hook - Procurement and Claims Auditing (2019M-100)
… of our recommendations. Appendix B includes our comments on issues raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100Town of Caroline - Town Clerk and Credit Card Purchases (2019M-247)
… the Town Clerk (Clerk) recorded, deposited, remitted and reported collections in a timely and accurate manner. Determine whether the Town credit cards … Deposit or remit all tax collections to the Supervisor and County Treasurer (Treasurer) in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247Operational Advisory No. 36
… Subject: GFO Updates – Postage/Shipping account codes Guidance : The Office of the State … for the use of account codes 55203, Postage and 55220, Shipping. Account code 55220 which was previously titled Shipping has been …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/36-gfo-updates-postageshipping-account-codesPrivate Equities
… to additional guidelines: Emerging Manager Definition and Life-Cycle Stages … of the Fund The partners source perform due diligence and recommend managers …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/private-equityTown of Westford - Financial Operations Oversight (2018M-196)
… did not provide the Board with the necessary information to assess the Town’s financial position. Key Recommendations … accurate records and provide financial position reports to the Board. Town officials agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-westford-financial-operations-oversight-2018m-196North Queensbury Volunteer Fire Company – Controls Over Financial Activities (2014M-167)
… approve purchases less than $1,000 made by committees. Not all disbursements were supported by receipts or invoices. Key Recommendations Approve all payments for purchases made by committees. Ensure that all disbursements are properly supported with appropriate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/05/north-queensbury-volunteer-fire-company-controls-overTown of Marlborough - Water and Sewer Financial Operations (2018M-160)
… adjustments in 2017 totaling $228,146 without Board approval. The water and sewer funds do not pay administrative … an annual cost analysis to calculate the water and sewer rates to be billed. Review and repay all outstanding … Ensure late penalties are properly computed on overdue customer accounts. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2018/10/26/town-marlborough-water-and-sewer-financial-operations-2018m-160Locust Valley Fire District - Conference and Travel Expenditures (2018M-56)
… complete report - pdf] Audit Objective Determine whether conference and travel expenditures were authorized and adequately supported. Key Findings Conference and travel expenditures totaling $8,396 were not … by the Board, as required by District policy. Nineteen conference and travel expenditure claims, totaling $5,080, …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/locust-valley-fire-district-conference-and-travel-expenditures-2018m-56East Meadow Public Library – Claims Auditing (2017M-275)
… period July 1, 2016 through June 30, 2017. Background The East Meadow Public Library is located in the Town of … East Meadow Public Library Claims Auditing 2017M275 …
https://www.osc.ny.gov/local-government/audits/library/2018/03/09/east-meadow-public-library-claims-auditing-2017m-275Newark Valley Central School District – Financial Management (2016M
… Purpose of Audit The purpose of our audit was to examine District officials’ management of … and Nanticoke in Broome County, the Towns of Harford and Lapeer in Cortland County, the Town of Caroline in Tompkins …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/newark-valley-central-school-district-financial-management-2016mNorth Bellmore Union Free School District – Financial Condition (2014M-47)
… students. Budgeted appropriations for the 2013-14 fiscal year total approximately $50.5 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/north-bellmore-union-free-school-district-financial-condition-2014m-47Depew Union Free School District – Financial Condition (2016M-229)
… our audit was to review the District’s financial condition for the period July 1, 2012 through April 26, 2016. … Background The Depew Union Free School District is located in the Towns of Cheektowaga and Lancaster in Erie County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/depew-union-free-school-district-financial-condition-2016m-229Wantagh Union Free School District – Financial Condition (2016M-363)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Wantagh Union Free School District is located in the Town of Hempstead, Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/wantagh-union-free-school-district-financial-condition-2016m-363Village of Ellicottville – Procurement (2016M-426)
… required in its procurement policy. The procurement policy does not address the procedures to be followed for obtaining …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-ellicottville-procurement-2016m-426Kenmore-Town of Tonawanda Union Free School District – Financial Management (2015M-155)
… to examine the District’s financial management practices for the period July 1, 2013 through May 12, 2015. Background … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $151.8 … Recommendations Ensure that estimates in the annual budget for the planned use of fund balance are accurate and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/kenmore-town-tonawanda-union-free-school-district-financial-managementSusquehanna Valley Central School District – Budgeting Practices (2014M-136)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting practices … 18, 2014. Background The District is located in the Towns of Binghamton, Conklin, Kirkwood, Vestal and Windsor in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136The New York State Procurement Integrity Act
… transparency and accountability of the State’s procurement process by restoring the state comptroller’s independent … transparency and accountability of the States procurement process by restoring the state comptrollers independent …
https://www.osc.ny.gov/legislation/new-york-state-procurement-integrity-act