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William Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… of Education (Board) and District officials ensured check signings and online banking transactions were appropriate and … the Board and District officials did not ensure check signings and banking transactions were secure. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingSt. Lawrence County Industrial Development Agency and Local Development Corporation – Disbursements (2021M-174)
… supported. Officials: Did not perform supervisory reviews of canceled check images and journal entries. Paid $300,000 … fees totaling $2,473 without review and approval of the related invoices. Key Recommendations Review canceled … images and journal entries to provide additional oversight of the CFO’s duties. Establish a written agreement with the …
https://www.osc.ny.gov/local-government/audits/county/2022/01/21/st-lawrence-county-industrial-development-agency-and-local-development-corporationX.4 Overview – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES Each registered vendor in the Statewide Vendor File has its own vendor … information through the New York State Vendor Self-Service Portal at https://esupplier.sfs.ny.gov/psp/fscm/SUPPLIER . …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4-overviewLake Pleasant Central School District - School District Website (S9-19-36)
… School District (District) used its resources to maintain a website that provided the public with transparent and … certain financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/lake-pleasant-central-school-district-school-district-website-s9-19-36Haldane Central School District - School District Website (S9-19-32)
… post: A final annual budget or a comprehensive appended property tax report card. Comprehensive budget-to-actual … website: Final annual budget and a comprehensive appended property tax report card. Should enhance transparency by: …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/haldane-central-school-district-school-district-website-s9-19-32York Central School District - School District Website (S9-19-35)
… District (District) used its resources to maintain a website that provided the public with transparent and … information. Key Findings District officials maintained a website but certain financial information was not posted, … officials must post required information to the District website: Final annual budget, external audit reports and CAP. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/york-central-school-district-school-district-website-s9-19-35Accounts Payable Advisory No. 15
Voucher Authorizers
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizersOtsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… excess tree purchases, late fees, interest, unused cell phone accounts, sales tax and lease payments for a copier … Ensure grant disbursements are approved before payment to avoid overpayments to landowners. Perform a thorough …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117Hamlin Morton Walker Fire District – Financial Management (2023M-67)
… – pdf] Audit Objective Determine whether the Hamlin Morton Walker Fire District (District) Board of Fire Commissioners … appropriations. The Board did not adopt realistic budgets. For example, expenditures were underestimated by nearly $1.5 … and revenues were underestimated by $215,772 (8 percent) for 2020 through 2022. The District did not have a written …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/08/18/hamlin-morton-walker-fire-district-financial-management-2023m-67Brocton Central School District – Financial Management (2023M-44)
… Adopt budgets that include reasonable estimates for appropriations and reserves that will be used to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44Corning City School District – Claims Auditing (2023M-105)
… $19.5 million and determined that: The claims auditor, who is an employee of the Greater Southern Tier Board of … audited 43 claims totaling approximately $16.1 million paid to GST BOCES. This compromised the claims … credit card charges totaling $28,555 did not include a conference request pre-approval form or other supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105Mexico Academy Central School District – Procurement (2023M-75)
… professional services for occupational and physical therapy, legal, music therapy, advising and architectural services from seven …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75Candor Central School District – Separation Payments and Leave Accruals (2022M-21)
… and former payroll clerk, were paid more than $95,300 in longevity retirement incentives that were not … and former payroll clerk, were overpaid by $20,595 in their final salary payouts. Employee leave accruals and … potential net overpayments to nine employees of more than $1,600. Key Recommendations Consult with legal counsel to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsGates-Chili Central School District - Financial Management (2019M-53)
… [read complete report - pdf] Audit Objective Determine whether the Board and … and adopting budgets that include reasonable estimates for revenues and appropriations and the amounts of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53Cheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… Union Free School District (District) claims were properly audited and approved prior to payment. Key Findings Claims … (45 percent of the claims processed) were not properly audited and approved prior to payment. As a result, there was … Specifically: 588 claims totaling $3.1 million were not audited by the claims auditor. 21 Erie 1 Board of Cooperative …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76Edgemont Union Free School District – Information Technology (2024M-37)
… Ensure that written procedures for disabling network user account access are implemented and followed. Maintain a list …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37Benefits
… while maintaining work-life balance. A Full-Range of Insurance Options Comprehensive health, dental and vision insurance packages (including prescription drug coverage) …
https://www.osc.ny.gov/jobs/benefitsState Authority Contract Approval, Reporting and Filing
… Review and Approval All State authorities are required to submit certain contracts and contract amendments for prior … Which Amendments Require Prior Approval or Filing How and When to Submit an Annual Report Every State authority … the authority’s current fiscal year. Authorities must also amend reports as this information changes. Instructions …
https://www.osc.ny.gov/public-authorities/state-authority-contract-approval-reporting-and-filingConstitutional Tax Limits
… The New York State Constitution places a legal limit on the authority of counties, as well as cities … form using OSC's online reporting system. This filing requirement applies to all Counties, Cities, and Villages …
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsCUNY Bulletin No. CU-406
… Purpose To explain the procedures for processing payments for CUNY faculty who have been … be paid from the college where the employee is employed on a full-time basis and must be reported using the attached … Schedule. Earnings: Amount to be paid each pay period. Goal Amount : Total of the grant(s) to be paid per CUNY RF …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-406-2010-cuny-research-foundation-grant-payments-summer