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Inlet Common School District – Claims Processing (2023M-180)
… were audited and approved before payment. As a result, the District has an increased risk that unauthorized claims could be paid. The Board and District officials did not provide effective oversight of claim processing and payment. Board members did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/inlet-common-school-district-claims-processing-2023m-180Tonawanda City School District - Procurement (2023M-108)
… process to procure goods and services. Key Findings The Board of Education (Board) and District officials did not always … may have paid more than necessary for goods and services. The Board and District officials: Procured 167 interactive …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108Buffalo City School District - Charter School Tuition Billing (2019M-122)
… accurate. Key Findings District officials did not ensure the proper formula to calculate PECA set-aside amounts was used. As a result, the District overpaid for charter school tuition by $1 million (18 percent of PECA set-aside) in 2017-18. After discussing it with us, …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122Operational Advisory No. 6
… recording all re-appropriations contained in the 2025-2026 fiscal year enacted budget. All appropriations scheduled to lapse on March 31, 2026 contain the appropriate lapse date. Please see the … review appropriations scheduled to lapse on March 31, 2026 by utilizing the SFS report NYKK0004 as detailed in the …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersSouth Jefferson Central School District – Payroll (2024M-31)
… determine whether salaries and wages were accurately paid. In addition, we reviewed payroll change reports for two …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31Comptroller DiNapoli Announces Joint Effort With Ulster, Orange County District Attorneys to Combat COVID-19 Scams
… New York State Comptroller Thomas P. DiNapoli, Orange County District … them and with law enforcement across the state to protect New Yorkers and hold those who would commit these crimes …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-announces-joint-effort-ulster-orange-county-district-attorneys-combat-covid-19Accounts Payable Advisory No. 44
… Subject: Contracts Requiring Electronic Payments Reference: All centralized contracts … As such, agencies should ensure vendors are being paid by electronic payment where required. If a vendor is not … Contracts Requiring Electronic Payments …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/44-contracts-requiring-electronic-paymentsNorthville Central School District - Extra-Classroom Activity Collections (2018M-272)
… $20,135 had collection documentation that differed from the amounts deposited, resulting in $751 more deposited than … to make a cash payment to a vendor rather than following the disbursement process. Key Recommendations Ensure the central treasurer receives collection documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/northville-central-school-district-extra-classroom-activity-collectionsTier Status – Career Plan
… January 8, 2010 and did not elect to be covered by Article 22 (i.e., did not opt into Tier 5), can be covered by Article …
https://www.osc.ny.gov/retirement/publications/1642/tier-statusTier Status – New Career Plan
… 11 5 and 6 members under Sections 375h and 375i Tier Status …
https://www.osc.ny.gov/retirement/publications/1515/tier-statusTier Status – Non-Contributory Plan with Guaranteed Benefits
… 8, 2010, and did not elect to be covered by Article 22 (i.e., did not opt into Tier 5), can be covered by Article …
https://www.osc.ny.gov/retirement/publications/1513/tier-statusTier Status – Police and Fire Plan
… January 8, 2010 and did not elect to be covered by Article 22 (i.e., did not opt into Tier 5) can be covered by Article …
https://www.osc.ny.gov/retirement/publications/1512/tier-statusTier Status – Regional State Park Police Plan
… 8, 2010, and did not elect to be covered by Article 22 (i.e., did not opt into Tier 5) can be covered by Article …
https://www.osc.ny.gov/retirement/publications/1867/tier-statusTier Status – Basic Plan with Increased-Take-Home-Pay (ITHP)
… 11 5 and 6 members under Sections 370a 371a and 375 Tier Status …
https://www.osc.ny.gov/retirement/publications/1511/tier-statusMeridale Fire Department and Emergency Squad - Cash Receipts and Disbursements (2018M-203)
… controls were not implemented. Fundraising revenues of more than $8,400 were deposited between 26 and 59 days …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/01/04/meridale-fire-department-and-emergency-squad-cash-receipts-andXII.10 Overview – XII. Expenditures
… This section will provide Business Units with guidance on special circumstances related to expenditures, …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii10-overviewClarendon Fire Company – Financial Activities (2023M-50)
… and invoices, and that credit card payments are made in a timely manner. Company officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
… complete report - pdf] Audit Objective Determine whether Company officials ensured that financial activities were … $34,437 were paid without proper supporting documentation. Company officials did not ensure that cash receipts were … cash receipts are supported by adequate documentation. Company officials agreed with our recommendations and have …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesMadison County – Temporary Courthouse Lease and Renovations (2019M-41)
… Recommendations Conduct and document a thorough analysis of leasing alternatives before making major financial …
https://www.osc.ny.gov/local-government/audits/county/2021/01/08/madison-county-temporary-courthouse-lease-and-renovations-2019m-41Holland Patent Central School District – Fuel Inventory (2023M-141)
… test period by sharing Personal Identification Numbers (PINs) and/ or vehicle fobs to fuel buses. This reduces … and periodically reconcile the records with the amount of fuel in the tanks. Key Recommendations Establish a …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141