Search
Accounts Payable Advisory No. 5
… to vendors. Improper preparation of vouchers payable for USPS and related postal services may delay payment crediting. For information on how to process payments to the USPS and … the GFO , Chapter XII, Section 6.Z - Processing Payments for the USPS and Related Postal Services . Please note there …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/5-complex-entity-payments-postageOtsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… supported. Key Findings The Board of Directors (Board) did not effectively manage grants or ensure that authorized …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117Constitutional Tax Limits
Constitutional Tax Limits
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsCorning City School District – Claims Auditing (2023M-105)
… determined that: The claims auditor, who is an employee of the Greater Southern Tier Board of Cooperative Educational Services (GST BOCES), … claims auditor’s objectivity and independence. The Board of Education (Board) should have audited these claims. The …
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)
… 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-75Hamlin Morton Walker Fire District – Financial Management (2023M-67)
… 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)
… reserves. Key Findings The Board and District officials did not properly manage fund balance and reserves . As a … $2 . 2 million were funded or used as management intended. Did not establish a comprehensive reserve fund policy or …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44William Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… and online banking transactions were appropriate and secure. Key Findings While the bank transactions we reviewed … not ensure check signings and banking transactions were secure. The District Treasurer (Treasurer) allowed employees … did not conduct online banking transactions in the most secure manner through a wired connection. Key Recommendations …
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)
… (District) officials ensured separation payments and leave accruals were accurate, supported and approved. Key … District officials did not ensure separation payments and leave accruals were accurate, supported and approved. Due to … by $20,595 in their final salary payouts. Employee leave accruals and usage were not always recorded properly or …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsPrimary Hall Preparatory Charter School – Debit Cards (2024M-159)
… the Primary Hall Preparatory Charter School (School) debit card charges were properly approved, adequately … supported and for School purposes. Key Findings Certain debit card purchases were not properly approved or adequately … use may not be readily detected. We reviewed 186 debit card purchases totaling $170,941; 138 totaling $130,295 …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/01/16/primary-hall-preparatory-charter-school-debit-cards-2024m-159X.4 Overview – X. Guide to Vendor/Customer Management
… 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-overviewAlexandria Central School District – Financial Condition Management (2020M-109)
… by $844,261, or 6.4 percent and the District did not need to use most of the appropriated fund balance for operations. … agreed with our recommendations and initiated or plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mSomers Central School District – User Accounts and Software Updates (2021M-153)
… use, access and loss. Key Findings District officials did not establish adequate controls over user accounts and … confidentially to officials. In addition, officials did not: Periodically review all network user accounts and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mSt. Lawrence County Industrial Development Agency and Local Development Corporation – Disbursements (2021M-174)
… disbursements were for valid purposes, LDC officials did not always ensure they were properly authorized and supported. Officials: Did not perform supervisory reviews of canceled check images …
https://www.osc.ny.gov/local-government/audits/county/2022/01/21/st-lawrence-county-industrial-development-agency-and-local-development-corporationHaldane Central School District - School District Website (S9-19-32)
… reviewing documents to make informed decisions. Officials did not post: A final annual budget or a comprehensive … plan (CAP) in an easily accessible location. Officials did not prepare: A multiyear financial plan. Posting a …
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)
… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in … Posting a prepared plan further enhances the transparency of the District’s fiscal decisions. Key Recommendations … multiyear financial plan to help residents see the impact of fiscal decisions over time. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/york-central-school-district-school-district-website-s9-19-35Lake Pleasant Central School District - School District Website (S9-19-36)
… reviewing documents to make informed decisions. Officials did not post: The final annual budget and audit reports. … external audit in an easily accessible location. Officials did not prepare: A multiyear financial plan. Posting a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/lake-pleasant-central-school-district-school-district-website-s9-19-36Cortland County - Financial Management and Reporting (2019M-162)
… critical financial information, such as budget-to-actual reports or annual financial reports during our audit period. County officials: Filed the …
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)
… more than $12 million in unbudgeted year-end transfers to capital projects and reserves, overstating encumbrances by … over the last three years despite having sufficient funds to finance the District’s increased costs. Key … the amounts of fund balance and reserves that will be used to fund operations. Review and fund reserve balances to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53State Authority Contract Approval, Reporting and Filing
… Annual Reports and Contract Transactions Determining Which New Contracts Require Prior Approval or Filing Determining … System View User Demo (14 minutes) Enroll New Users Resources Title 2 of NYCRR Part 206 Public … 2879–a The State Authority Contract Submission Manual Text Version (PDF) Searchable Version (HTML) OSC Contact …
https://www.osc.ny.gov/public-authorities/state-authority-contract-approval-reporting-and-filing