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Village of South Glens Falls – Audit Follow-Up (2014M-102-F)

… Purpose of Review The purpose of our review was to assess the Village’s progress, as of February 2016, in implementing our recommendations in the …

https://www.osc.ny.gov/local-government/audits/village/2016/05/06/village-south-glens-falls-audit-follow-2014m-102-f

Town of Farmersville - Justice Court Operations (2019M-50)

… agreed with our recommendation and indicated they planned to initiate corrective action. … Determine whether Justice …

https://www.osc.ny.gov/local-government/audits/justice-court/2019/05/24/town-farmersville-justice-court-operations-2019m-50

Brighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)

… Determine whether Brighter Choice Charter School for Girls (School) Board of Trustees (Board) and officials …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72

Town of Frankfort – Justice Court Operations (2022M-16)

… agreed with monthly reports, 15 of 19 monthly reports for former Justice Madia and Justice Zennamo were …

https://www.osc.ny.gov/local-government/audits/justice-court/2022/05/20/town-frankfort-justice-court-operations-2022m-16

Richfield Springs Central School District – Financial Condition (2014M-83)

… Purpose of Audit The purpose of our audit was to examine the District’s financial … which is governed by an elected five-member Board of Education, operates one educational facility with … Key Recommendations Continue to monitor the availability of fund balance to finance operations and seek alternative …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/richfield-springs-central-school-district-financial-condition-2014m-83

Town of Southold-Peconic Bay Community Preservation Fund (P7-23-24

… the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, … examined were properly supported, recorded, and deposited in full and that disbursements were proper and supported. … Of the 103 deposits totaling $28 million made to the CPF bank account during the audit period, we reviewed …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southold-peconic-bay-community-preservation-fund-p7-23-24

City of Rome – Solar Power Purchase Agreements (2015M-290)

… Purpose of Audit The purpose of our audit was to evaluate the City’s process for entering into solar power … June 30, 2015. Background The City of Rome is located in Oneida County and has a population of approximately … electric generating systems. Key Finding The City did not use a competitive process prior to entering into solar …

https://www.osc.ny.gov/local-government/audits/city/2016/05/20/city-rome-solar-power-purchase-agreements-2015m-290

Piseco Common School District – Claims Auditing (2015M-230)

… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the District’s claims … District officials established effective procedures to ensure that claims are adequately documented and … for legitimate District purposes and are approved prior to payment. Key Recommendation There were no recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/piseco-common-school-district-claims-auditing-2015m-230

Lisbon Central School District – Medicaid Reimbursements (2022M-180)

… or file Medicaid reimbursement claims to recover part of the costs associated with these services. As a result, the …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/lisbon-central-school-district-medicaid-reimbursements-2022m-180

DiNapoli Statement on the Passing of Reverend Dr. Calvin O. Butts III

… students of SUNY Old Westbury. I will miss his friendship and pray for his family and the Abyssinian community in their grief.” … New York …

https://www.osc.ny.gov/press/releases/2022/10/dinapoli-statement-passing-reverend-dr-calvin-o-butts-iii

Calculating the Maximum Amount Eligible for Amortization or the Graded Payment – Contribution Stabilization Program

… are calculated based on a System average rate that does not include employer Group Term Life Insurance (GTLI) owed … Insurance (GTLI) from employer’s invoiced contribution (not including payments for deficiency, previous … average rate divided by the System average rate (not to exceed the System graded rate). Determines the employer’s …

https://www.osc.ny.gov/retirement/employers/csp/calculating-maximum-amount-eligible-amortization-or-graded-payment

Accounts Payable Advisory No. 57

… preparing a voucher Guidance: When preparing a voucher in the Statewide Financial System (SFS), agencies should … August 10, 2018, if the Vendor ID on the voucher does not match the Vendor ID on the purchase order, the SFS will no longer allow an agency to submit the voucher into workflow or to OSC for approval. …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/57-selecting-correct-vendor-id

Oceanside Union Free School District – Professional Services (2016M-281)

… Purpose of Audit The purpose of our audit was to examine the District’s procurement procedures for … The Oceanside Union Free School District is located in the Town of Hempstead in Nassau County. The District, … $147.2 million. Key Finding District officials did not always seek competition for professional services. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/oceanside-union-free-school-district-professional-services-2016m-281

Niagara County – County Bridge Maintenance (S9-13-2)

… 31, 2011. Background The County covers 522 square miles and has approximately 216,000 residents. The County is … of Public Works (DPW) is responsible for the maintenance and monitoring of approximately 88 County-owned bridges. The … year. Key Findings The County does not track maintenance and repairs by bridge, which could make it more difficult to …

https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2

City of Rochester – Code of Ethics and Procedures – Follow Up (S4-09-116-F)

… Purpose of Review The purpose of our review was to assess the City’s progress, as of September 2012, in implementing our recommendations in the audit report … was partially implemented, and one recommendation was not implemented. … City of Rochester Code of Ethics and …

https://www.osc.ny.gov/local-government/audits/city/2013/06/21/city-rochester-code-ethics-and-procedures-follow-s4-09-116-f

Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management Audit Follow Up (2016M-249-F)

… – pdf] Purpose of Audit The purpose of our review was to assess the Ontario-Seneca-Yates-Cayuga-Wayne BOCES’ (BOCES) progress, as of August 2022, in implementing our recommendations in the audit report … were partially implemented, two recommendations were not implemented and one recommendation is no longer …

https://www.osc.ny.gov/local-government/audits/boces/2023/03/10/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-boces

Katonah-Lewisboro Union Free School District – Procurement of Professional Services (2016M-193)

… Purpose of Audit The purpose of our audit was to review the process and procedures used to procure … Katonah-Lewisboro Union Free School District is located in the Town of Lewisboro and parts of the Towns of Bedford, … year totaled $108.7 million. Key Finding The District has not recently sought competition when procuring services from …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/katonah-lewisboro-union-free-school-district-procurement-professional

Central Square Central School District – Claims Auditing (2016M-292)

… Purpose of Audit The purpose of our audit was to examine the claims audit function for the period July 1, … The Central Square Central School District is located in the Towns of Amboy, Constantia, Hastings, Mexico, Palermo, … approximately $72.6 million. Key Finding The Board did not ensure that the appointed claims auditor reported to the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/central-square-central-school-district-claims-auditing-2016m-292