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Accounts Payable Advisory No. 15
… and their original signatures. With the implementation of SFS, the AC852 should no longer be sent to OSC. Instead, … unit must maintain, at a minimum, the original signatures of the Voucher Authorizer and department head or authorizing … (GFO), Chapter XII, Section 4.B - Certification of Vouchers . For instructions on how to designate someone as …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizersWilliam Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… The District Treasurer (Treasurer) allowed employees to affix her signature to checks without overseeing the check signing process; of … in the Treasurer’s absence. The Board did not enter into a banking agreement with a bank that maintains six District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingCandor Central School District – Separation Payments and Leave Accruals (2022M-21)
… accruals were accurate, supported and approved. Due to the lack of oversight, we found: Eight employees, including the former … and, where appropriate, take action to recover those funds. Establish comprehensive written procedures for …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsCorning City School District – Claims Auditing (2023M-105)
… complete report – pdf] Audit Objective Determine whether the Corning City School District (District) claims auditor … claims auditor did not properly audit and approve all claims prior to payment. We reviewed 100 claims totaling … invoices, receipts and conference approval forms. Ensure all claims for GST BOCES service charges are independently …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105Hamlin Morton Walker Fire District – Financial Management (2023M-67)
… the Hamlin Morton Walker Fire District (District) Board of Fire Commissioners (Board) and officials effectively … fund balance declined by $676,641 (66 percent). As of December 31, 2022, unrestricted fund balance was $34,092, which was less than 4 percent of the 2023 appropriations. The Board did not adopt realistic …
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)
… with the statutory limit. Reduce overfunded reserves in accordance with applicable statutes. District officials … B includes our comment on issues District officials raised in their response. … audit school brocton …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44Mexico Academy Central School District – Procurement (2023M-75)
… not assure taxpayers that they procured goods and services in the most prudent and economical manner. Officials did not: …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75X.4 Overview – X. Guide to Vendor/Customer Management
… must update and/or correct their information through the New York State Vendor Self-Service Portal at …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4-overviewSt. Lawrence County Industrial Development Agency and Local Development Corporation – Disbursements (2021M-174)
… the services to be provided and the basis for the payment. Paid payroll processing fees totaling $2,473 without … approve invoices for payroll processing services prior to payment. LDC officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/county/2022/01/21/st-lawrence-county-industrial-development-agency-and-local-development-corporationAlexandria Central School District – Financial Condition Management (2020M-109)
… or 6.4 percent and the District did not need to use most of the appropriated fund balance for operations. The surplus … statutory limit for the past three fiscal years. As of June 30, 2019, surplus fund balance was $1.75 million, or 12.8 percent of the next year’s budget. District officials have not …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mCortland County - Financial Management and Reporting (2019M-162)
… The Legislature: Failed to address extended vacancies in key financial positions. Failed to address deficiencies … the State Comptroller’s Office (OSC) 519 days late because of the condition of the records. Key Recommendations Fill key financial …
https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162Gates-Chili Central School District - Financial Management (2019M-53)
… insurance reserves were overfunded by $2.86 million as of June 30, 2018. The Board increased real property taxes by … estimates for revenues and appropriations and the amounts of fund balance and reserves that will be used to fund … District officials disagreed with certain aspects of our findings and recommendations but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53Lake Pleasant Central School District - School District Website (S9-19-36)
… Objective Determine whether the Lake Pleasant Central School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information. Key Findings …
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)
… used its resources to maintain a website that provided the public with transparent and comprehensive financial … of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other … property tax report card. Should enhance transparency by: Posting budget-to-actual results and CAP to the website …
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)
… 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/york-central-school-district-school-district-website-s9-19-35Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… leave payments totaling $8,860 and an unallowed payment totaling $1,192. Key Recommendations Ensure grant disbursements are approved before payment to avoid overpayments to landowners. Perform a …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117Somers Central School District – User Accounts and Software Updates (2021M-153)
… operations. Key Recommendations Develop written procedures for managing network user account access. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mBenefits
… to be applied toward their health insurance premiums on a bi-weekly basis. Paid time off (for union-represented … child care, elder care or other dependent care expenses on a pre-tax basis. Continuous Learning Environment We’re …
https://www.osc.ny.gov/jobs/benefitsConstitutional Tax Limits
Constitutional Tax Limits
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsEdgemont Union Free School District – Information Technology (2024M-37)
… and Eight service accounts. Develop written procedures for adding, modifying or disabling nonstudent network user … Key Recommendations Ensure that written procedures for disabling network user account access are implemented and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37