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Accounts Payable Advisory No. 9
… Subject: Making Payments to National Grid Guidance: This advisory has been updated to … entering a unique invoice number on vouchers payable to National Grid, as discussed below. Consistent with the Guide … to vendors. Improper preparation of vouchers payable to National Grid may delay payment crediting and Business Units …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/9-complex-entity-national-gridContract Advisory No. 6
… Subject: The Vendor ID associated to a contract record in the Statewide Financial … contract (sequence 0) is in the Open status. The Vendor ID cannot be changed once the transaction has been submitted … that a contract is associated with the incorrect Vendor ID. Use the attached chart: “ What To Do When An Incorrect …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/6-correcting-vendor-id-contractBlind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… created a risk that SED could reduce the District’s building aid reimbursement for all unapproved work . For the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersBrighton Central School District – Procurement (2022M-205)
… related to the 2021- 22 capital improvement project (CIP) in accordance with District policies, statutory … that certain goods and services related to the 2021-22 CIP were procured in accordance with District policies, … requirements and good business practices. Of the nine CIP contracts totaling $4.4 million awarded to vendors, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Elmsford Union Free School District – IT Asset Management (S9-22-9)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not always appropriately track or inventory IT assets or maintain complete IT inventory records. As a result, officials cannot assure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Lynbrook Union Free School District – Purchasing (2022M-17)
… Audit Objective Determine whether the Lynbrook Union Free School District (District) purchasing agent ensured staff followed the District’s purchasing policy for goods and … Determine whether the Lynbrook Union Free School District District purchasing agent ensured staff …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17Putnam Valley Central School District – Information Technology (2021M-154)
… use, access and loss. Officials did not adopt a password security policy or manage the use of administrative … in operations. Officials did not: Adopt an adequate password security policy to address password requirements. Create secondary user accounts for the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154Three Village Central School District – Financial Operations (2021M-141)
… District officials did not: Properly assign administrative and user access rights to the financial software. Establish an electronic banking … payable process. The Treasurer controlled most aspects of these transactions rather than the accounts payable …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141Franklin County Probation Department – Restitution Payments (S9-20-13)
… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments … officials enforced restitution orders notified the court when a probationer violated the court order and disbursed victim restitution payments …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/franklin-county-probation-department-restitution-payments-s9-20-13Islip Fire District – Disbursements (2020M-9)
… inappropriately paid for medical expenditures. Ensure all gas and general credit card charges are sufficiently …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Penfield Central School District – Procurement (2022M-76)
… complete report – pdf] Audit Objective Determine whether Penfield Central School District (District) officials made … Determine whether Penfield Central School District District officials made …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76Baldwinsville Central School District – Fuel Inventory (2022M-106)
… (District) officials safeguarded and accounted for fuel inventory. Key Findings District officials did not … establish controls to safeguard and accurately account for fuel inventory, and the responsibility for managing fuel inventories was not clearly assigned. As a result, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106Little Flower Union Free School District – Fixed Assets (2022M-78)
… (District) officials properly recorded and accounted for fixed assets. Key Findings The Board of Education (Board) … did not ensure fixed assets were recorded and accounted for properly. A physical inventory check has not been … 37 assets that cost $25,496 are lost and unaccounted for. These assets include nine desktop and 17 laptop …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78Minisink Valley Central School District – Medicaid Reimbursements (2022M-80)
… maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Key Findings The … did not maximize Medicaid reimbursements by claiming for all eligible Medicaid services provided. Claims were not … claims. However, officials did not provide the vendor with all of the documentation needed for the vendor to properly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80Cohoes City School District – Medicaid Reimbursements (2022M-107)
… Medicaid reimbursements by submitting claims for all services provided to Medicaid eligible students with signed … by submitting claims for all eligible Medicaid services provided. We reviewed reimbursements for 20 eligible … Claims were not submitted for 814 eligible Medicaid services. Had these services been claimed, the District could …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107Loan Payroll Deductions – Enhanced Reporting
… Once a loan has been approved and a check is sent to the member, you will receive a notification letting you know that … to the Loan/Service Credit Purchase (SCP) Deduction page in Retirement Online, which will list the amount to be … page and view loan deductions for your employees: Sign in to Retirement Online . From your Account Homepage, …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/loan-payroll-deductionsOtselic Valley Central School District – Procurement (2022M-58)
… reviewed totaling $109,671 and two professional service contracts totaling $35,038, officials did not seek … $13,781 on fuel costs had they been able to use State contracts. Procurement policies and procedures were … for goods and services to State contracts and contracts bid by other governments. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58Mount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… were for appropriate District purposes. Key Findings While all purchases reviewed were for appropriate District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86Shelter Island Union Free School District - Fund Balance (2020M-23)
… the statutory limit by at least 5.4 percentage points from fiscal years 2015-16 through 2018-19. Annual budgets … appropriations by an average of $685,822 (6 percent) from 2015-16 through 2018-19. As a result, $1.7 million in …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Archived Publications
… reference purposes only. Fiscal Stress Monitoring System Results for Municipalities: Four-Year Review, 2013-2016 - 9/27/2017 Fiscal Stress Monitoring System Results for School Districts: Four-Year Review - 1/25/2017 Fiscal Stress Monitoring System Results for Municipalities: Three-Year Review - 9/27/2016 …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publications