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Newark Central School District - School District Website (S9-19-38)

… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/newark-central-school-district-school-district-website-s9-19-38

Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)

… for. District officials did not provide adequate oversight of ECA and admission event collections. ECA club collections …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activity

Albany Water Board – Software Management (2020M-159)

… installed on computers and mobile devices. Request that the Information Technology (IT) Department disable the application store on mobile devices. Perform an inventory of applications installed on unmanaged mobile devices. AWB …

https://www.osc.ny.gov/local-government/audits/city/2021/03/26/albany-water-board-software-management-2020m-159

West Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)

… $115,000. District officials did not obtain quotes for 16 of 21 purchases totaling approximately $56,000. The …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018m

Sayville Union Free School District - Purchasing (2019M-69)

… a competitive bid as required by District policy. Due to the District’s inconsistent purchasing policies, officials do … may not be procuring goods and services as intended by the Board. Key Recommendations Review and update purchasing … vendor. District officials disagreed with certain aspects of our findings and recommendations but indicated they have …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69

Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)

… adopt separate written financial policies and procedures to establish internal controls over key financial areas. … and have initiated or indicated they planned to initiate corrective action. … Determine whether Company …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activities

Newfane Central School District – Financial Management (2020M-88)

… can better manage fund balance and reserves. The practice of annually appropriating fund balance that is not needed to …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88

Accounts Payable Advisory No. 21

… Guidance: This advisory is to inform Business Units of new guidelines for referencing a Master Contract ID on a … one invoice on each voucher. Prior to creating a voucher, the vendor must provide the Business Unit with a proper invoice. A proper invoice is …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/21-master-contracts

Real Property Tax Cap and Tax Cap Compliance

… File Real Property Tax Cap Form or Tax Cap Compliance Form Enrollment Instructions [pdf] Real Property Tax Cap What is the Real Property Tax Cap? …

https://www.osc.ny.gov/local-government/property-tax-cap

Clarendon Fire Company – Financial Activities (2023M-50)

… complete report – pdf] Audit Objective Determine whether the Clarendon Fire Company (Company) cash receipts and … supported, approved, reported and recorded. Key Findings The Company’s cash receipts and disbursements were not always … transactions. The Treasurer was not trained or made aware of his financial reporting duties and requirements. Officials …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50

East Rochester Union Free School District – Procurement (2022M-56)

… with Board policies and applicable statutory requirements. Of the $1.88 million in purchases tested from 25 vendors, … From six professional service providers totaling $130,510. The Board and District officials did not develop adequate …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/east-rochester-union-free-school-district-procurement-2022m-56

Franklin Central School District – Information Technology (2022M-19)

… - pdf] Audit Objective Determine whether Franklin Central School District (District) officials adequately managed network and … corrective action. … Determine whether Franklin Central School District District officials adequately managed network …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19

Chenango County Probation Department – Restitution Payments (S9-20-3)

… to enforce and monitor restitution obligations. Six of the 20 restitution orders reviewed had uncollected …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/chenango-county-probation-department-restitution-payments-s9-20-3

Saratoga County Probation Department – Restitution Payments (S9-20-12)

… did not make reasonable efforts to locate victims. For example, 238 outstanding checks totaling $22,279 were not …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/saratoga-county-probation-department-restitution-payments-s9-20-12

Rensselaer County Probation Department – Restitution Payments (S9-20-5)

… to enforce and monitor restitution obligations. 13 of 28 restitution orders reviewed had uncollected payments …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/rensselaer-county-probation-department-restitution-payments-s9-20-5

East Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)

… supported and for legitimate ECA purposes. Key Findings The ECA clubs did not maintain adequate records; therefore, … however, ECA deposits were not always timely. Managing the finances of ECA activities is meant to be a learning experience for …

https://www.osc.ny.gov/local-government/audits/school-district/2021/01/15/east-rockaway-union-free-school-district-extra-classroom-activity-funds

Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)

… District (District) officials effectively managed the District’s financial condition. Key Findings District officials did not effectively manage the District’s financial condition. The District’s financial … approximately $1 million during our audit period because of the Board’s hindered ability to recognize revenue …

https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91

State Agencies Bulletin No. 141

… January 1, 2000. Agencies who wish to test connections to the PaySR database through Citrix software may log on to the system between 9 a.m. and 11 a.m. on Saturday, January 1, … time." OSC staff in Payroll Services and a limited number of pre-selected agency users will test the production …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/141-y2k-paysr-testing