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Buffalo Academy of Science Charter School - Procurement (2019M-250)
… purchases, as required by the policy and as recommended in the procurement procedures. School officials generally …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/13/buffalo-academy-science-charter-school-procurement-2019m-250Byram Hills Central School District - Fixed Assets (2019M-153)
… Determine whether fixed assets were recorded and accounted for properly. Key Findings The Board did not approve the … Determine whether fixed assets were recorded and accounted for properly …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/byram-hills-central-school-district-fixed-assets-2019m-153Odessa-Montour Central School District – Fuel Inventory (2019M-164)
… Recommendations Ensure written policies and procedures are in place to manage fuel inventories. Ensure accurate fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/odessa-montour-central-school-district-fuel-inventory-2019m-164Hamburg Central School District - Continuing Education (2019M-11)
… continuing education cash receipts process. The District does not have assurance all continuing education cash …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-continuing-education-2019m-11City of Middletown - Water System Cybersecurity (2019M-22)
… not provide employees with IT security awareness training. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/city/2019/11/27/city-middletown-water-system-cybersecurity-2019m-22Accounts Payable Advisory No. 10
… advisory is intended to notify Business Units to check the “Separate Payment” box in the Payment Options section of a voucher when using the “A” handling code, consistent …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/10-handling-code-and-separate-payment-boxVillage of Newark Valley – Capital Planning (2016M-289)
… The Village of Newark Valley is located in Tioga County and has a population of approximately 960. The Village is … an elected Board of Trustees, which is composed of a Mayor and four Trustees. Budgeted appropriations for the general, water and solid waste funds for the 2016-17 fiscal year total …
https://www.osc.ny.gov/local-government/audits/village/2016/11/18/village-newark-valley-capital-planning-2016m-289Town of Allegany – Financial Management (2015M-103)
… 2, 2015. Background The Town of Allegany is located in Cattaraugus County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-allegany-financial-management-2015m-103Town of Fremont - Highway Asset Accountability and Procurement (2019M-18)
… used a competitive process to procure highway goods and services. Key Findings Town officials did not update the … policy. The Superintendent did not maintain documentation for quotes received. Town officials did not maintain a … complete, accurate and up-to-date inventory records for assets and fuel. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/05/22/town-fremont-highway-asset-accountability-and-procurement-2019m-18Rensselaer County Capital Resource Corporation (RCCRC) – Establishment of RCCRC and Sale of Property (2021M-71)
… with applicable requirements and the RCCRC’s sale of property aligned with its purpose. Audit Results The RCCRC’s … establishment met applicable requirements and its sale of property aligned with its purpose. RCCRC officials: Adopted …
https://www.osc.ny.gov/local-government/audits/county/2025/03/07/rensselaer-county-capital-resource-corporation-rccrc-establishment-rccrc-and-saleOperational Advisory No. 26
… : Updating Agency Contact Information Reference : Guide to Financial Operations (GFO): Chapter XIV.15 – Updating … audit and operational purposes. The OOO requires agencies to keep the OSC Online Contact System current by updating … change and verifying contact information every six months to ensure it is accurate. It is important for agency contact …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/26-updating-agency-contactsFlanders Fire District – Disbursements (2014M-199)
… to be approved before payment and compare an approved warrant with the checks before signing and sending them to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199West Seneca Fire District #1 – Purchasing (2017M-272)
… Purpose of Audit The purpose of our audit was to determine whether District officials obtained required …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/west-seneca-fire-district-1-purchasing-2017m-272Town of Chester – Time and Attendance Records (2017M-287)
… whether Town officials implemented adequate policies and procedures over employee time and attendance and leave records for the period January 1, … for 2017 totaled approximately $11.8 million. Key Findings Some employees did not use time sheets, vouchers or timecards …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-chester-time-and-attendance-records-2017m-287Town of Clarkson - Justice Court Operations (2018M-57)
… were collected, deposited, recorded, reported and remitted in a timely and accurate manner. Key Findings Justices did …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/09/28/town-clarkson-justice-court-operations-2018m-57Orleans County Soil and Water Conservation District - Claims Audit (2018M-105)
… Twenty-four claims totaling approximately $7,300, out of the 72 claims totaling approximately $524,000 in our …
https://www.osc.ny.gov/local-government/audits/district/2018/08/03/orleans-county-soil-and-water-conservation-district-claims-audit-2018m-105Stillwater Central School District – Payroll (2017M-104)
… The Stillwater Central School District is located in the counties of Saratoga, Rensselaer and Washington. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/stillwater-central-school-district-payroll-2017m-104City of Johnstown – Internal Controls Over Payroll (2015M-75)
… were maintained over the City’s payroll procedures for the period January 1, 2014 through January 31, 2015. … The City of Johnstown is located in Fulton County and has a population of approximately 8,700. The City is governed by … did not establish written policies and procedures for preparing and disbursing the payroll or for maintaining …
https://www.osc.ny.gov/local-government/audits/city/2015/07/17/city-johnstown-internal-controls-over-payroll-2015m-75Island Trees Union Free School District – Overtime (2016M-389)
… The District does not have written overtime procedures, and employees are not required to obtain written approval … prior to working overtime. Key Recommendation Develop and implement formal written procedures to properly control and monitor overtime by documenting the approval and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389Albany Public Library – Leave Accruals (2015M-293)
… 31, 2014. Background The Albany Public Library is located in the City of Albany, Albany County. The Library, which is a … The Board has not established a standard leave request form or other formal procedure for employees to request leave …
https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293