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Village of Dansville – Water and Sewer Operations (2017M-273)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed water and … The Board should develop policies and procedures related to the water and sewer billing and collection process that … investigate and correct the causes of water loss due to leaks if it is cost-effective to do so. The Board should …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-dansville-water-and-sewer-operations-2017m-273Hudson City School District – Grant Administration (2013M-324)
… to evaluate internal controls over grant administration for the period July 1, 2011 through May 6, 2013. Background The Hudson City School District is located in Columbia County. The District is governed by … Recommendations Ensure that grant administrators approve all grant-related disbursements and that such disbursements …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/hudson-city-school-district-grant-administration-2013m-324New Paltz Central School District – Financial Condition (2014M-38)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … budget. Key Recommendations Revise fund balance policy to specify the minimum amount of unrestricted, unappropriated fund balance to be retained. Increase the amount of unrestricted, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/new-paltz-central-school-district-financial-condition-2014m-38Town of Bainbridge – Financial Management (2016M-332)
… Purpose of Audit The purpose of our audit was to assess Town officials’ management of the Town’s financial condition for the period January 1, … Town of Bainbridge Financial Management 2016M332 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-bainbridge-financial-management-2016m-332Elmira Heights Central School District – Financial Condition (2014M-76)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … The District’s reliance on fund balance and reserves to finance planned operating deficits has depleted available funds to dangerous levels. District officials improperly …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Town of Schaghticoke – Water Operations (2016M-390)
… 30, 2016. Background The Town of Schaghticoke is located in Rensselaer County and has a population of approximately … and procedures to provide guidance to employees involved in the billing and collection of water charges. Implement …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-schaghticoke-water-operations-2016m-390XI.18.J Gender-Based Violence and the Workplace – XI. Procurement and Contract Management
… entity has otherwise determined, in its discretion, to impose the requirement. Under New York State Procurement … acting on behalf thereof, that submits a bid in response to a solicitation.” Bidders will submit, with their bids, the … a signed statement indicating why they are not able to meet this requirement. For additional information visit …
https://www.osc.ny.gov/state-agencies/chapter-xi/xi18j-gender-based-violence-and-workplaceNewfane Central School District – Financial Condition (2015M-307)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … $2.8 million more in fund balance than was actually needed to fund operations. The District overfunded two reserves by … are reasonable so that only taxes actually needed to fund operations will be levied. Ensure that reserve fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/newfane-central-school-district-financial-condition-2015m-307Madison Central School District – Procurement of Professional Services (2015M-322)
… Monitor the procurement of professional services to ensure compliance with the District’s policies and all applicable laws and regulations. Enter into written agreements or maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/madison-central-school-district-procurement-professional-services-2015mLocust Valley Central School District – Competitive Quotes (2016M-131)
… Purpose of Audit The purpose of our audit was to examine the District’s practices and procedures related to the purchase of goods and services for the period July 1, … Findings District officials did not consistently adhere to written policies for obtaining competitive quotes. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/locust-valley-central-school-district-competitive-quotes-2016m-131Manchester-Shortsville Central School District – Procurement of Professional Services (2016M-157)
… Purpose of Audit The purpose of our audit was to review the process and procedures used to procure professional services for the period July 1, 2014 … providers. Key Recommendations Revise the regulation to include specific dollar thresholds for when RFPs are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/manchester-shortsville-central-school-district-procurement-professionalOyster Bay-East Norwich Central School District – Employee Leave Accruals (2013M-253)
… Purpose of Audit The purpose of our audit was to determine if the District has properly accounted for employee leave …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/oyster-bay-east-norwich-central-school-district-employee-leave-accrualsGenesee Valley Board of Cooperative Educational Services – Purchasing (2016M-259)
… Purpose of Audit The purpose of our audit was to evaluate BOCES’ purchasing practices for the period July … equipment costing $170,470 may have been too restrictive to foster competition. Key Recommendations Review and revise the purchasing policy to include specific language for addressing the procurement …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/21/genesee-valley-board-cooperative-educational-services-purchasing-2016m-259West Seneca Central School District – Financial Condition (2014M-381)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … declined from more than $4 million as of June 30, 2010 to approximately $379,000 as of June 30, 2014. Key … of revenues and expenditures. Develop a realistic plan to accumulate unexpended surplus funds, within the legal …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/west-seneca-central-school-district-financial-condition-2014m-381Village of Mill Neck – Financial Management (2014M-358)
… 31, 2014. Background The Village of Mill Neck is located in Nassau County and has a population of approximately 1,200. The Village is governed by an elected five-member Village Board and has a general fund budget of approximately $2.6 million for the …
https://www.osc.ny.gov/local-government/audits/village/2015/02/20/village-mill-neck-financial-management-2014m-358Monticello Housing Authority – Housing Choice Voucher Programs (2016M-272)
… administration of Housing Choice Voucher (HCV) programs for the period April 1, 2015 through April 20, 2016. … Board of Commissioners. The Authority’s operating budget for the 2016-17 fiscal year totals approximately $1.1 … Board receives the monthly HCV program disbursement report for review. Develop FSS program disbursement procedures to …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/10/monticello-housing-authority-housing-choice-voucher-programs-2016m-272State Agencies Bulletin No. 2003
… Purpose: The purpose of this bulletin is to advise agencies of the combining of the Garnishment … who appear on the NBEN744 are affected. Background: To simplify agency access and review of new and amended … as of 02/24/2022. Agency Actions: Agencies should continue to notify employees of new or amended garnishments per the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2003-update-garnishment-notification-reportsV.3.F Projects – V. Chart of Accounts (COA) Governance
… a defined time period, and may be operational or capital in nature. The Project ID is 15 alphanumeric digits in length. It captures project-related information in the SFS and links to the Project Costing module. Projects … a defined time period and may be operational or capital in nature …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3f-projectsVillage of Fort Ann – Financial Condition (2014M-197)
… which caused this fund to be in fiscal stress at the end of the 2013-14 fiscal year. The Board intentionally …
https://www.osc.ny.gov/local-government/audits/village/2014/11/14/village-fort-ann-financial-condition-2014m-197Northville Public Library – Cash Disbursements (2015M-53)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s purchasing practices for the period … and cash withdrawals. Service providers were allowed to automatically deduct funds directly from the Library’s … that prohibit service providers from having direct access to the Library’s bank accounts. Establish policies and …
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53