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Accounts Payable Advisory No. 72
… processing voluntary and involuntary (i.e., by eminent domain judgment) land acquisition vouchers and additional … land acquisition deposit vouchers that supplement eminent domain acquisitions. It also specifies the documentation …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/72-land-acquisition-paymentsOperational Advisory No. 34
… Guidance : Starting on April 1, 2022, NYS agencies acquired the ability to create … combination to the corresponding Federal Customer Contract line using the Customer Contract section of the Project Guide … the Project Guide Step 2 - Link the activity to a contract line : JAA-PPM101-036 Adding an Activity to a Contract Line …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/34-linking-new-project-activity-existing-federal-customer-contractAccounts Payable Advisory No. 11
… XII, Section 6.Q - Paying and Reconciling Procurement Card Charges , Section 6.Q- Paying and Reconciling Travel Card Changes and Section 6.Q - Paying and Reconciling … help Citibank apply credit card payments properly, Vendor ID 1000009372, 1000031857, and 1000058617 have been coded so …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/11-separate-payments-citibankMorristown Central School District – Information Technology (2021M-137)
… that details how District officials would respond to IT disruptions. Officials did not: Develop written procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137Haverstraw-Stony Point Central School District – Information Technology (2021M-108)
… Officials did not establish adequate controls over the District’s user accounts to protect against unauthorized use, access … 130 unneeded generic and nonemployee network user accounts of the 475 network user accounts examined. Provide …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/haverstraw-stony-point-central-school-district-information-technologyUlster County Probation Department – Restitution Payments (S9-20-8)
… Objective Determine whether the Ulster County (County) Probation Department (Department) officials enforced … Determine whether the Ulster County County Probation Department Department officials enforced …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/ulster-county-probation-department-restitution-payments-s9-20-8Watervliet City School District – Information Technology (2021M-34)
… (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Review network user … and unneeded permissions. Monitor employees’ Internet use to ensure compliance with the District’s AUP. District … and have initiated, or indicated they planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34Haldane Central School District – Information Technology (2021M-84)
Determine whether Haldane Central School District District officials adequately managed and monitored user accounts and permissions
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84Duanesburg Central School District – Information Technology (2021M-40)
… Regularly review network and local user accounts for appropriate permissions and disable those that are …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/19/duanesburg-central-school-district-information-technology-2021m-40South Mountain Hickory Common School District – Financial Management (2022M-49)
… report - pdf] Audit Objective Determine whether the South Mountain Hickory Common School District (District) Trustee … Determine whether the South Mountain Hickory Common School District District Trustee and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mTonawanda City School District - Procurement (2023M-108)
… or New York State General Municipal Law (GML) Section 103 and may have paid more than necessary for goods and … obtaining competitive bids as required by GML Section 103 and the District’s procurement policy and procedures. … with the District’s procurement policy and GML Section 103. Annually review and update the procurement policy and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108Inlet Common School District – Claims Processing (2023M-180)
… District (District) claims were adequately supported, for appropriate purposes, audited and approved before … Key Findings Claims that we reviewed were supported and for appropriate purposes but did not have evidence that they … to be paid. District officials used a debit card to pay for 60 purchases totaling $6,840 that were not subject to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/inlet-common-school-district-claims-processing-2023m-180Lisbon Central School District – Medicaid Reimbursements (2022M-180)
… As a result, the District did not receive about $20,000 for reimbursements to which it was likely entitled. Although … the District provided Medicaid reimbursable services for speech, occupational or physical therapy and special … transportation to 11 students likely to be eligible for Medicaid during the 2021-22 school year, officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/lisbon-central-school-district-medicaid-reimbursements-2022m-180Gouverneur Central School District – Medicaid Reimbursements (2023M-34)
… Recommendations Establish written procedures for obtaining parental consent forms, documenting the eligible services …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34Chautauqua Lake Central School District – Procurement (2024M-3)
… $166,000. Did not adequately review purchases made to ensure charges were appropriate, resulting in … and indicated that they have initiated or plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3Madison County – Temporary Courthouse Lease and Renovations (2019M-41)
… space. Paid the LLC a $500,000 deposit before any renovation work was completed or services rendered. Paid approximately $131,000 in renovation claims to the LLC without adequate supporting …
https://www.osc.ny.gov/local-government/audits/county/2021/01/08/madison-county-temporary-courthouse-lease-and-renovations-2019m-41Broadalbin-Perth Central School District – Online Banking (2020M-144)
… result, five of the six online banking users were allowed to access nonbusiness websites prohibited by the policy. Provide IT security awareness training to all online banking users. Sensitive information technology … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Adopt a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/broadalbin-perth-central-school-district-online-banking-2020m-144Madrid-Waddington Central School District - Claims Audit Process (2019M-1)
… reviewed 100 claims totaling $886,642 and found the claims auditor did not audit two claims totaling $251,601 for health … $17,848 were improperly paid prior to audit. The claims auditor did not audit and approve any of the District’s … payments, which totaled $3.5 million. The claims auditor did not audit and approve 13 scholarship …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/madrid-waddington-central-school-district-claims-audit-process-2019m-1Madison Central School District - Reserves and Debt Service Fund (2019M-63)
… written reserve fund policy. Three reserve funds totaling $1.3 million as of June 30, 2018, were overfunded. The … are necessary, reasonable and in compliance with statutes. To the extent they are not, transfers should be made to unrestricted fund balance as allowed by law, or to other …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Herkimer County Community College - Procurement (2019M-186)
… Determine whether College officials use competitive methods when procuring goods and services. Key Findings The … that College officials and employees use competitive methods when procuring goods and services in accordance with … Determine whether College officials use competitive methods when procuring goods and services …
https://www.osc.ny.gov/local-government/audits/community-college/2019/12/06/herkimer-county-community-college-procurement-2019m-186