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Operational Advisory No. 29
… expense, and SSP checks that are returned and/or need to be reissued. The reason for these changes is to increase efficiencies and reduce the time required for … Department of Taxation and Finance (DTF) Treasury and OSC to process stop payment requests for checks. Effective July …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/29-gfo-updates-reissuing-or-cancelling-refund-vendor-employee-expense-or-sspArkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… assets for the period January 1 through December 31, 2014. Background The Arkville Fire District is a district corporation of the State, distinct and separate from the Town of Middletown, and is located in Delaware County. The District is governed …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… health insurance contributions for the period July 1, 2014 through January 5, 2016. Background The Union Springs … located in the Towns Springport, Aurelius, Fleming, Scipio and Ledyard and Villages of Union Springs and Cayuga in Cayuga County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insuranceElmira City School District – Financial Condition (2014M-348)
… through September 24, 2014. Background The Elmira City School District is located in the City of Elmira and the Town … and the appropriation of fund balance. … Elmira City School District Financial Condition 2014M348 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348Morris Central School District – Financial Operations (2015M-251)
… July 1, 2014 through August 31, 2015. Background The Morris Central School District is located in the Towns of … one school with approximately 500 students, is governed by an elected five-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Fishers Island Union Free School District – Five Point Plan (2015M-320)
… Background The Fishers Island School District is located in the Town of Southold in Suffolk County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320Contract Advisory No. 33
… registration must be provided with the contract documents in the Electronic Document Submission System (EDSS) or … here for guidance on uploading contract documentation in EDSS. References: Documentation Order Guide for …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/33-dol-public-work-contractor-registryNorth Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… Purpose of Audit The purpose of our audit was to assess the District’s monitoring and safeguarding of fuel inventory and to assess its cash disbursement process for the period … provides fire protection and emergency rescue services to approximately 18,000 residents. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mLake George Fire Company - Cash Receipts (2015M-216)
… Purpose of Audit The purpose of our audit was to determine whether Company collections were properly … The Company, which provides fire protection services to the Village and to part of the Town of Lake George, is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… of the Department’s financial operations to ensure that assets were safeguarded for the period January 1, 2013 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialBurnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… Purpose of Audit The purpose of our audit was to determine whether the Commission’s financial activities … in 1973 by the Towns of Ballston, Charlton and Glenville to provide a summer recreation program for children within … The Treasurer did not maintain adequate accounting records to report the Program’s financial activity. The Board cannot …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesSherman Central School District – Claims Processing (2016M-352)
… Background The Sherman Central School District is located in the Towns of Chautauqua, Clymer, French Creek, Mina, North Harmony, Ripley, Sherman and Westfield in Chautauqua County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Yonkers City School District – Fixed Assets (2015M-229)
… 10 could not be located, nine could not be located on an asset list and 20 that were recorded as disposed of did …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Plattsburgh Housing Authority – Tenant Rents (2015M-260)
… accounts by the housing assistant supervisor and the account clerk. Key Recommendations Establish written policies …
https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
… have not adopted adequate security policies and procedures to safeguard IT assets. District officials did not provide IT … IT control weaknesses were communicated confidentially to District officials. Key Recommendations Adopt … comprehensive IT security policies, procedures and plans to safeguard IT assets and data. Provide periodic IT security …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-nonBayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)
… the District network and potential loss of important data. In addition to sensitive information technology (IT) control … action. Appendix B includes our comments on issues raised in the District’s response letter. … school BayportBlue Point …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-userMadison County – Temporary Courthouse Lease and Renovations (2019M-41)
… (County) officials used competitive methods to obtain and renovate temporary courthouse space. Key Findings County … $1.5 million to a limited liability company (LLC) to lease and renovate temporary courthouse space for a 19-month … period. Did not use a competitive process to lease and renovate the temporary courthouse space. Paid the LLC a …
https://www.osc.ny.gov/local-government/audits/county/2021/01/08/madison-county-temporary-courthouse-lease-and-renovations-2019m-41Town of Cairo - Fuel Management (2019M-150)
… at $93,324, Town officials were only able to account for 12,571 gallons (29 percent), valued at $23,325. The fuel … documented and reviewed. Implement policies and procedures for tracking fuel usage to ensure fuel is used for Town purposes. Ensure fuel keys are kept locked in a …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-cairo-fuel-management-2019m-150Village of Corinth – Investment Program (2023M-146)
… officials considered other legally permissible investment options, the Village may have earned an additional $148,755 … forecasts. Consider other legally authorized investment options when investing available funds. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146Quogue Union Free School District – Financial Condition Management (2017M-196)
… purpose of our audit was to determine whether the Board and District officials effectively managed general fund … 37 percent of the ensuing year’s budgeted appropriations, and has exceeded the statutory limit by 19 to 33 percentage … appropriating fund balance not needed to fund operations and adopting budgets that overestimated appropriations by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017m