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City of Ogdensburg – Budget Review (B3-16-20)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for … borrowing $1 million for general fund operating expenses and a tax rate increase of 10.55 percent, and another that did not include borrowing for operating …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20Town of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… our audit was to evaluate the Town’s financial operations for the period January 1, 2011, through December 31, 2012. … 2012 budgeted operating expenditures totaled $200,296 for the general fund and $288,160 for the highway fund. Key Findings The Supervisor did not …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168Medicaid Claims Submitted by Accordis, Inc. on Behalf of the New York City Health and Hospitals Corporation
… the Department of Health’s eMedNY claims processing system for payment of their services. For various reasons, eMedNY denies payment of many claims. … that are denied can be modified and resubmitted to eMedNY for payment. Medicaid allows healthcare billing companies, …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/medicaid-claims-submitted-accordis-inc-behalf-new-york-city-health-and-hospitalsPort Jefferson Union Free School District – Information Technology (2014M-039)
… our audit was to evaluate the District’s IT infrastructure for the period July 1, 2012 through August 31, 2013. … is governed by an elected seven-member Board of Education. For the 2012-13 fiscal year, the District’s actual … The Board has not established a computer use policy for employees to define appropriate user behavior or …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mNew Suffolk Common School District – Selected Financial Operations (2013M-197)
… was to evaluate selected District financial operations for the period July 1, 2011 through March 31, 2013. … comprises three elected members. Budgeted expenditures for the 2013-14 fiscal year are $946,175. Key Findings The … President stated the unexpended surplus fund balance was for cash flow purposes, none of the adopted budgets included …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mXII.6.L Replenishing an Advance Account – XII. Expenditures
… This Vendor ID starts with “041.” To find the Vendor ID for a specific account, use the “Find an Existing Value” … - Agency Payment Preparation and Submittal of this Chapter for instructions on how to submit a regular voucher. Business … that it spent the monies on in order to record spending for the items in question. For example, if the Business Unit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-accountTown of Lyndon – Purchasing (2013M-149)
… audit was to evaluate internal controls over purchasing for the period January 1, 2012, through April 26, 2013. … comprises the Town Supervisor and four Councilpersons. For the 2012 fiscal year, budgeted appropriations totaled $184,000 for the general fund and $323,000 for the highway fund. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149Children’s Education Services, Inc. – Compliance With the Reimbursable Cost Manual
… (RCM). We audited the costs that CES reported on its CFR for the fiscal year ended June 30, 2015. About the Program CES is an SED-approved, for-profit special education provider located in Jamestown. … are between three and four years of age. CES is reimbursed for these services through rates set by SED. The …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/childrens-education-services-inc-compliance-reimbursable-cost-manualMonroe 1 Board of Cooperative Educational Services – Procurement of Professional Services (2016M-176)
… was to review the procurement of professional services for the period July 1, 2014 through April 26, 2016. … boards of the component districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $129.26 … during the solicitation process, including documentation for the decisions made; and BOCES officials told us that they …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/29/monroe-1-board-cooperative-educational-services-procurement-professional-servicesOpinion 97-10
… -- Installment Purchase Contracts (authority to use for construction of firehouse) GENERAL MUNICIPAL LAW, §109-b: … with title to the structure passing to the fire district for nominal consideration at the end of the term. You ask … and title to the structure would pass to the fire district for nominal consideration at the end of the term. We are …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Controls Over CUNY Fully Integrated Resources and Services Tool
… system implemented, and at that time, the projected date for project completion was October 2016. As of September 30, … systems, uses role-based access. Roles are created for the various functions at CUNY, such as the Admissions … certain operations that are assigned to these functions. For example, in the Admissions Office one of the roles would …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/controls-over-cuny-fully-integrated-resources-and-services-toolState Comptroller DiNapoli Releases Audits
… grants "preferred source" status to Corcraft and not-for-profit organizations that serve and employ the blind, … central procurement agency. The New York State Industries for the Disabled (NYSID) is the agency designated to facilitate orders among agencies for the severely disabled and veterans workshops. SED is …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-auditsSouth Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)
… and reported and that Company moneys are safeguarded for the period January 1, 2012, to March 31, 2013. Background … Board of Directors. The Company’s budget totaled $109,400 for the 2013 fiscal year. Key Finding The Company has … recorded and that Company moneys are safeguarded, except for controls over the use of credit cards. The Company does …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financialVillage of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… adequate oversight of the Village’s financial operations for the period August 1, 2013 through September 3, 2014. … seven-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year total approximately $3.3 million. … Findings The Clerk-Treasurer uses one disbursement account for all funds except payroll and did not perform bank …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Town of Kent – Procurement and Information Technology (2017M-85)
… controls over procurement and information technology (IT) for the period January 1, 2016 through January 25, 2017. … by an elected five-member Town Board. The Town budgets for 2016 and 2017 were each $18.2 million. Key Findings The … Internet use by Town employees including visiting websites for online banking and investment, shopping, travel, sports, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85Town of Lisbon – Financial Condition (2012M-202)
… The Town of Lisbon is located in St. Lawrence County and has a population of approximately 4,100 residents. The … a Town Board which consists of four elected Board members and an elected Town Supervisor. The Town’s 2011 operating … surplus fund balance in the general fund in a manner that benefits Town taxpayers. … Town of Lisbon Financial Condition …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202XI-A.3 Purchase Orders – XI-A. Purchasing
… SFS and follow the business process outlined in Chapter XI, Section 3 – Purchase Orders Subject to OSC Review of this … default lead time. Lead times are specified by category code but can be changed by agencies after evaluating the … this topic, visit job aid default lead times by category code published to SFS Coach. SFS Coach is accessible from the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a3-purchase-ordersClaims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… the following questions should be asked: Is the claim for a valid and legal purpose? First and foremost, each claim must be for a legitimate purpose of the local government or school district. Examples of claims that are not for a legitimate purpose include: Gifts and donations to …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingXI.14.A Publication of Procurement Opportunities – XI. Procurement and Contract Management
… that the time period for protests as allowed by the agency protest procedure (if applicable) has passed since … have been received, and (ii) if there is no agency protest procedure, confirm that ten business days have passed … Source contracts submitted to OSC for approval before the protest period has elapse may be non-approved and returned to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14a-publication-procurement-opportunitiesOpinion 96-24
… amount to be paid into a capital reserve fund established for the purchase of equipment. The board may fix such amount … at approximately the same amount previously paid annually for principal on obligations issued to finance a fire truck. The establishment of a capital reserve fund for the acquisition of a specific item of equipment, or …
https://www.osc.ny.gov/legal-opinions/opinion-96-24