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Walworth-Seely Public Library – Board Oversight (2014M-260)
… The Board gave the Director check-signing authority and possession of a Library checkbook, contrary to the … transactions are subject to the same purchasing policies and procedures as all other Library purchases. … …
https://www.osc.ny.gov/local-government/audits/library/2015/03/13/walworth-seely-public-library-board-oversight-2014m-260Village of Ellicottville – Procurement (2016M-426)
… Village of Ellicottville is located in Cattaraugus County and has a population of approximately 375. The Village is … purchases exceeding the bid limits as required by statute and the procurement policy. Consider revising the procurement …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-ellicottville-procurement-2016m-426Berkshire Union Free School District – Financial Condition (2015M-310)
… four fiscal years. Key Recommendations Monitor revenues and expenditures throughout the year and take corrective action when necessary to avoid incurring …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/berkshire-union-free-school-district-financial-condition-2015m-310Malverne Union Free School District – Fund Balance (2016M-120)
… expenditure estimates based on prior years’ actual results and anticipated operations. Review the unemployment insurance reserve balance and transfer excess funds to fund balance or other reserves. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/malverne-union-free-school-district-fund-balance-2016m-120East Moriches Union Free School District – Claims Processing (2016M-273)
… Key Findings The claims auditor did not properly identify and report all confirming purchase orders to the Board. The … District’s checks. Key Recommendations Properly identify and report to the Board all instances of confirming purchase …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273South Otselic Fire District – Financial Activities (2022M-169)
… properly filed required annual update documents (AUDs) for fiscal years 2019 through 2021 . As of September 7, 2022 …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/south-otselic-fire-district-financial-activities-2022m-169Oversight of Public Water Systems (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Oversight of Public Water … PWS compliance as well as system and procedural controls. In addition, there are emerging contaminants with known … the Department implemented both recommendations contained in our original audit report. … To determine the extent of …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/oversight-public-water-systems-followAccounts Payable Advisory No. 67
… vernor.ny.gov/news/no-20248-continuing-temporary-suspension-and-modification-laws-relating-disaster-emergency ). … ernor.ny.gov/news/no-202109-continuing-temporary-suspension-and-modification-laws-relating-disaster-emergency ). State … State, to the extent necessary to respond to the direct and indirect economic, financial, and social effects of the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interestHuntington Manor Fire District – Cash Disbursements (2014M-108)
… District is a district corporation of the State, distinct and separate from the Town, and is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108State Agencies Bulletin No. 784
… Date(s) E-File leaflets should accompany paychecks and direct deposit advice statements on the payday following … should distribute the IRS e-File leaflets with paychecks and direct deposit advice statements the following payday. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/784-benefits-irs-e-filePatchogue-Medford Union Free School District – Budget Review (B7-13-1)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/patchogue-medford-union-free-school-district-budget-review-b7-13-1Patchogue-Medford Union Free School District – Budget Review (B7-16-1)
… review was to determine whether the significant revenue and expenditure projections in the District’s tentative … of our review, we found that the significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/patchogue-medford-union-free-school-district-budget-review-b7-16-1Southampton Union Free School District – Special Education Claims Processing (2016M-200)
… in writing, which can lead to a lack of guidance and inconsistencies in how the procedures are carried out. … writing, including those that apply to the Business Office and those that are specific to individual departments. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/southampton-union-free-school-district-special-education-claimsXII.6.S Paying a Vendor in a Foreign Currency – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section provides Business Units with … Unit must process a wire transfer to the vendor. Process and Document Preparation: To process a vendor’s payment in a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6s-paying-vendor-foreign-currencyBeacon City School District – Budget Review (B6-13-10)
… 2013-14 fiscal year are reasonable. Background The Beacon City School District, located in Dutchess County, issued debt … are no recommendations for this budget review. … Beacon City School District Budget Review B61310 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10Town of Easton – Sales Tax Allocation (2014M-355)
… The Town of Easton is located in Washington County and within its border includes a portion of the Village of … the town-outside-village funds in compliance with statute and seek legal counsel to determine what remedies are …
https://www.osc.ny.gov/local-government/audits/town/2015/02/13/town-easton-sales-tax-allocation-2014m-355City of Norwich - Emergency Medical Services Billing (2019M-112)
… corrective action. Appendix B includes our comments on issues raised in the City’s response letter. … Determine …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112State Agencies Bulletin No. 1982
… of Financial Services announced the 2022 premium rate and the maximum weekly employee contribution for coverage to … regarding this bulletin may be directed to the Tax and Compliance mailbox. … State Agencies Bulletin No 1982 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1982-2022-paid-family-leave-rate-increaseYour Home Public Library – Financial Management (2016M-228)
… that included budget-to-actual comparisons of revenues and expenditures, the reports did not include accurate cash … Determine an accurate fund balance for use in internal and external financial reporting going forward. Ensure that …
https://www.osc.ny.gov/local-government/audits/library/2016/10/14/your-home-public-library-financial-management-2016m-228Lockport Public Library – Claims Processing (2015M-192)
… million. Key Findings The Board did not routinely audit and approve claims prior to payment. From a sample of 30 claims, the Director signed checks for 29 claims and the Treasurer signed one check. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192