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Town of Morehouse – Records and Reports (2021M-182)
… did not maintain the Town’s accounting records and reports in a complete, accurate, up-to-date or timely manner. The … Town’s accounting records were not reliable. $2,082,924 in revenues and $673,497 in disbursements were not recorded. Cash balances were …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182XII.6.Q Paying and Reconciling State Credit Card Charges – XII. Expenditures
… the Statewide Financial System. See the following sections in this Chapter for additional detail on paying and … charges within the Statewide Financial System (SFS). In addition to the guidance contained in this section, agencies and State employees with PCard …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6q-paying-and-reconciling-state-credit-card-chargesXII.5.C Selecting the Appropriate Vendor and Address Sequence – XII. Expenditures
… to pay. Failure to select the correct Vendor ID may result in payment being sent to the wrong vendor. Select Appropriate Address Sequence Each vendor in the Statewide Vendor File has a single default address for … to select an address on the Payments tab will result in the system populating the default address associated with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5c-selecting-appropriate-vendor-and-address-sequenceVII.10.F Cash Advance Reconciliations and Annual Confirmation – VII. State Revenues and Appropriated Loan Receivables
… required to reconcile cash advance bank accounts monthly in order to comply with the provisions in State Finance Law … query NY_AP_CASHADV_AUTHORIZED_LIMIT to obtain a complete list of OSC approved advance accounts and other information … : Copy of the March 31st bank statement; Detailed list of “Other” items (including change funds, shortages, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10f-cash-advance-reconciliations-and-annual-confirmationUse, Collection, and Reporting of Infection Control Data
… and promote the health of New Yorkers through prevention, science, and the assurance of quality health care delivery. …
https://www.osc.ny.gov/state-agencies/audits/2022/03/15/use-collection-and-reporting-infection-control-dataEnforcement of Commission Orders and Other Agreements (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Enforcement of Commission Orders … Commission (Commission) regulates 650 utilities operating in New York State. Through its Department of Public Service … the quality of service. These conditions are listed in Commission Orders (Orders), and any violation of an …
https://www.osc.ny.gov/state-agencies/audits/2021/09/01/enforcement-commission-orders-and-other-agreements-followCohoes Public Library – Governance and Operations (2015M-259)
… provided adequate oversight of the Library’s operations for the period January 1, 2014 through December 31, 2014. … nine-member Board of Trustees. Budgeted appropriations for 2014 were approximately $242,000. Key Findings The Board … not audit and approve claims prior to them being processed for payment by the City. Key Recommendations Ensure the …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Village of Monticello – Records and Reports (2020M-104)
… date. Periodic financial reports were not prepared for the Board of Trustees (Board) or department heads. Annual …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104Town of Mamakating – Records and Reports (2015M-164)
… purpose of our audit was to evaluate the Town’s recorded and reported financial transactions for the period January 1, … Sullivan County, has a population of approximately 12,000 and is governed by an elected five-member Town Board. The … because cash balances for the town-outside-village general and highway funds continued to be reported in the town-wide …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164City of Mechanicville – Records and Reports (2012M-162)
… Purpose of Audit The purpose of our audit was to review the City’s … could be under fiscal stress and the Council would not know it. Key Recommendations Develop a plan to correct the … to alleviate the apparent fiscal stress in certain City funds. … City of Mechanicville Records and Reports 2012M162 …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162Failing To Adhere to Policy and Proper Procedures – Travel and Conference Expense Management
… meet these requirements. Your policy should specifically state what will occur in the case of improper claims for … Law, section 77-b (6) … Your policy should specifically state what will occur in the case of improper claims for …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/failing-adhere-policy-and-proper-proceduresCortland County - Financial Management and Reporting (2019M-162)
… had accurate and complete financial information with which to manage operations. Key Findings The Legislature failed to adequately oversee the County’s finances. The Legislature: Failed to address extended vacancies in key financial positions. …
https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162Town of Bovina - Records and Reports (2019M-200)
… and other financial reports to the Board. File AUDs in a timely manner. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-bovina-records-and-reports-2019m-200Oversight of Obesity and Diabetes Prevention Programs (Follow-Up)
… included in our initial audit report, Oversight of Obesity and Diabetes Prevention Programs (Report 2017-S-78 ). … (Department) measured the effectiveness of the obesity and diabetes prevention programs in meeting their goals and whether it provided effective oversight of its service …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-obesity-and-diabetes-prevention-programs-followWassaic Fire District – Purchasing and Claims Processing (2017M-8)
… the State, distinct and separate from the Town of Amenia, in Dutchess County. The District is governed by an elected … procuring professional services or document the rationale in instances when competition is not sought. Ensure written …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8Town of Mohawk – Records and Reports (2013M-113)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s accounting … 1, 2011, through December 31, 2012. Background The Town of Mohawk is located in Montgomery County and has … document assets, liabilities, fund balances, results of operations, or prepare accurate reports that would allow …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113Brooktondale Fire District – Purchases and Disbursements (2021M-18)
… policy, were adequately supported and approved prior to payment. There were no recommendations as a result of this …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/14/brooktondale-fire-district-purchases-and-disbursements-2021m-18Health, Safety, and Accessibility in District 75 Schools
… that provides highly specialized instructional support in a wide variety of settings and locations. In school year 2019-20, approximately 26,000 special education students were enrolled in District 75 facilities/schools. District 75’s network of …
https://www.osc.ny.gov/state-agencies/audits/2021/04/12/health-safety-and-accessibility-district-75-schoolsTown of Canton - Compensation and Benefits (2018M-159)
… Supervisor re-allocated and collected additional salaries for bookkeeping duties totaling $73,794 from April 2015 … authorization. In August 2017, he reimbursed the Town for these extra payments and the Town paid $58,858 to the Supervisor’s wife for services she provided during this period. The Board did …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159City of Hudson - Payroll and Accrued Leave (2020-14)
… whether City officials ensured employees’ salaries and the amounts withheld for benefits were accurate, and leave accrual records were … leave slips and periodically review leave records for accuracy. City officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14