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Bradford Central School District – Claims Auditor (2022M-157)
… not ensure claims had adequate supporting documentation for her review prior to approval. We reviewed 74 claims … $3 million and found that: 70 claims totaling $2.96 million did not contain documentation for the claims … for the GST BOCES service charges totaling approximately $2.4 million. This compromised the claims auditor’s …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157Cold Spring Harbor Central School District – Capital Assets (2023M-37)
… complete report – pdf] Audit Objective Determine whether Cold Spring Harbor Central School District (District) … audit cold spring harbor school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… report - pdf] Audit Objective Determine whether the Assessor properly administered select real property tax … senior citizen, veteran and other exemptions. The Assessor: Granted exemptions without applications, renewal … resolution, one granted exemption. Key Recommendations The Assessor should: Ensure granted exemptions are authorized, …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Town of Moravia - Real Property Tax Exemptions Administration (2018M-215)
… with 85 agricultural, nonprofit, senior citizen, veteran and other exemptions. The Assessor did not: Ensure …
https://www.osc.ny.gov/local-government/audits/town/2019/02/08/town-moravia-real-property-tax-exemptions-administration-2018m-215Chateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… (Board) provided adequate oversight of operations to ensure financial activity was properly recorded and … and money was safeguarded. Key Findings The Treasurer did not maintain accurate accounting records. For example, The … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77Payroll Forms
… completed form to a disk or on your computer. After opening the form, position the hand pointer inside a field …
https://www.osc.ny.gov/state-agencies/payroll/formsVendor Responsibility Review Process
… of the contract fully. Who determines responsibility It is the State contracting entity’s duty to evaluate the … of the vendor before awarding the contract. This is an important part of the procurement process as it: helps … the State contracting entity's assessment. If the contract is valued over $100,000, the vendor must file a Vendor …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-review-processLocal Government Financial Data Sources
Local Government Financial Data Sources
https://www.osc.ny.gov/local-government/data/local-government-financial-data-sourcesSherman Central School District – Claims Audit (2024M-92)
… (District) claims auditor properly audited claims prior to payment. Key Findings The claims auditor does not meet … was not provided the District’s policies she needed to confirm claims complied with, was unaware of how to properly perform her job duties and did not properly audit …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92State Comptroller Thomas P. DiNapoli on the Passing of Former Senator Joe Bruno
… and always 100 percent behind efforts to position this area for a better future. I send my condolences to Joe’s family and his many friends from …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-thomas-p-dinapoli-passing-former-senator-joe-brunoSyosset Central School District - Payroll (2018M-42)
… paid and benefits provided to employees. Except for minor deficiencies discussed with District officials, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/syosset-central-school-district-payroll-2018m-42Plainview-Old Bethpage Central School District - Retiree Health Insurance (2018M-148)
… District is paying health insurance premiums for deceased retirees or their dependents. Key Findings The District did not pay health insurance premiums for deceased retirees or their dependents. District officials did not independently verify whether retirees were living and still eligible for coverage. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/21/plainview-old-bethpage-central-school-district-retiree-health-insuranceBainbridge Fire District - Board Oversight (2018M-252)
… controls over financial activities to safeguard assets. Key Findings District officials established adequate controls … assets. The Board reviewed the Treasurer’s reports on a monthly basis and reviewed all claims before payment. … did not provide for an annual audit of these records. Key Recommendation Provide for an annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/02/08/bainbridge-fire-district-board-oversight-2018m-252Hampton Bays Union Free School District - Claims Processing (2018M-68)
… purposes and properly audited and approved prior to payment. Key Findings The claims auditor approved claims … 74 invoices for $19,845, after the goods and services were ordered. Key Recommendations Enforce the District’s policy of … with our recommendations and indicated they have begun to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68Foreign Fire Insurance Report Filing
… benevolent associations which receive and use foreign fire insurance tax proceeds (commonly referred to as "two percent … Foreign Fire Insurance Report Filing …
https://www.osc.ny.gov/local-government/required-reporting/foreign-fire-insurance-report-filingAccounts Payable Advisory No. 7
… Number Requirements , Business Units must ensure there is a unique invoice number for each voucher. For information on …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/7-complex-entity-barnes-nobleSchodack Valley Fire District – Cash Disbursements (2016M-98)
… Purpose of Audit The purpose of our audit was to determine if cash … properly authorized and for valid District purposes for the period January 1, 2015 through December 30, 2015. Background The Schodack Valley Fire District is a district corporation …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/05/07/schodack-valley-fire-district-cash-disbursements-2016m-98Village of Trumansburg - Ambulance Fund Accountability (2018M-168)
… whether Village officials properly accounted for ambulance funds. Key Findings As of May 31, 2018, the ambulance fund … of the ambulance fund. Research unidentified funds, collect any amounts owed by municipalities and … whether Village officials properly accounted for ambulance funds …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-trumansburg-ambulance-fund-accountability-2018m-168Retiring with an Outstanding Loan – Special 20- and 25-Year Plans
… 3 (Article 11) Members If you retire with an outstanding loan, the annuity portion of your retirement benefit will be permanently reduced . You cannot pay off your loan once you retire. The amount of your annuity reduction will be based on your age, your loan balance at retirement and the type of retirement …
https://www.osc.ny.gov/retirement/publications/1517/retiring-outstanding-loanSullivan County Board of Cooperative Educational Services – Central Business Office Internal Controls (2015M-331)
… County Board of Cooperative Educational Services (BOCES) is an association of eight component school districts and … to the districts, including CBO services. The BOCES is governed by a nine-member Board of Education, which is elected by the boards of the component districts. Budgeted …
https://www.osc.ny.gov/local-government/audits/boces/2016/02/26/sullivan-county-board-cooperative-educational-services-central-business-office