Search
X.4 Overview – X. Guide to Vendor/Customer Management
… in the Statewide Vendor File has its own vendor record. It is important all information on the vendor record is correct to ensure timely and accurate processing of … ). Information on the summary tab of the vendor record is populated by data on the remaining tabs. This section will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4-overviewTown of Owasco – Financial Management and Procurement (2021M-70)
… services and playground equipment were procured in a manner to ensure the prudent and economical use of public … totaling $397,000. Key Recommendations Develop and adopt a detailed and sufficient reserve policy. Develop policies … agreed with our findings and recommendations and indicated that they plan to take corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70Town of Hempstead – Budgeting (2021M-169)
… [ read complete report - pdf ] Audit Objective Determine if the Town of … and appropriate budgets and the Town’s preliminary budgets for 2017-2020 fiscal years did not include the fund balance … budgeted expenditures, over the four-year audit period for the six major funds reviewed. Town officials failed to …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169Town of New Lisbon – Financial Oversight (2013M-12)
… 2011, through September 27, 2012. Background The Town of New Lisbon is located in Otsego County and has a population … Town of New Lisbon Financial Oversight 2013M12 …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12Washington County Local Development Corporation – Revolving Loan Program (2021M-57)
Determine whether Washington County Local Development Corporation Corporation officials provided adequate approval and oversight of the revolving loan program
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingSidney Central School District - Financial Management (2019M-243)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance. Key … As of June 30, 2019, the unemployment insurance reserve and tax certiorari reserve balances of $381,484 and $563,862, respectively, were excessive. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243Slate Hill Fire District – Procurement and Claims Processing (2021M-105)
… Hill Fire District’s (District) Board ensured that goods and services were procured in accordance with the District’s procurement policy and whether claims … Hill Fire Districts District Board ensured that goods and services were procured in accordance with the Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/slate-hill-fire-district-procurement-and-claims-processing-2021m-105Contract Advisory No. 29
… transactions, amendment transactions, Contract Reporter Exemption Requests (CRER), purchase order transactions and … and Virgin Islands 1-866-370-4672 Local Within the Albany, NY area: 518-408-4672 Email ITServiceDesk@osc.ny.gov References: Electronic Documents Submission System …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/29-electronic-documents-submission-system-edss-host-agencyTown of Owasco – Highway Department (2020M-128)
Determine whether Town of Owasco Town officials adequately oversaw highway purchasing planning and interfund charges
https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… July 31, 2016. Background The Ballston Lake Fire District is a district corporation of the State, distinct and separate … the Town of Ballston, in Saratoga County. The District is governed by an elected five-member Board of Fire … point system and ensure that the District’s point system is consistent with statutory requirements. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditJohnstown Public Library – Cash Receipts (2014M-304)
… May 31, 2014. Background The Johnstown Public Library is a Municipal Public Library located in the City of … The Library, part of the Mohawk Valley Library System, is governed by a 15-member Board of Trustees appointed by the …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304East Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)
… records; therefore, we cannot determine whether all money collected was accounted for, properly remitted and … purposes; however, ECA deposits were not always timely. Managing the finances of ECA activities is meant to be a … experience for student club members. By not properly managing ECA finances, students miss this learning …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/15/east-rockaway-union-free-school-district-extra-classroom-activity-fundsTown of Locke – Financial Condition (2020M-111)
… As a result, it levied more taxes than necessary to sustain operations. The Board did not adopt budgets with … and water district were excessive, ranging from 89 percent to 536 percent of actual expenditures. The Board did not … generally agreed with our findings and indicated they plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111Nyack Parking Authority – Parking Ticket Operations (2020M-94)
Determine whether the Village of Nyack Parking Authoritys Authority Board of Trustees Board and Authority officials effectively pursued and maximized the collection of all parking violation tickets issued
https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… pdf ] Audit Objective Determine whether Cayuga County Soil and Water Conservation District (District) officials … through 2020 adopted budgets were not realistic. Revenue and expenditure estimates were not based on prior years’ actual results or trends and did not contain estimates for all known revenues and …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91Sodus Central School District – Financial Management (2016M-392)
… Background The Sodus Central School District is located in the Towns Arcadia and Sodus, Wayne County. The District, which operates three schools with approximately 1,050 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Silver Creek Central School District – Financial Condition (2015M-321)
… 1, 2012 through September 15, 2015. Background The Silver Creek Central School District is located in the Towns of … Silver Creek Central School District Financial Condition 2015M321 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Sherman Central School District – Claims Processing (2016M-352)
… of Audit The purpose of our audit was to examine the claims audit process for the period July 1, 2014 through … adequate written policies and procedures governing the claims processing function. The Board did not develop a comprehensive job description that outlines the claims auditor’s expectations and requirements. The claims …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Sewanhaka Central High School District – Student Fees (2016M-296)
… Background The Sewanhaka Central High School District is located in the Town of Hempstead, Nassau County and … five high schools with approximately 8,600 students, is governed by an appointed eight-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296Royalton-Hartland Central School District – Financial Condition (2015M-275)
… Background The Royalton-Hartland Central School District is located in the Towns of Royalton, Hartland and Lockport in … operates three schools with approximately 1,400 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275