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X.3 Overview – X. Guide to Vendor/Customer Management
… AND POLICIES All vendors providing goods or services to New York State must be registered in the Statewide Vendor … Statewide Financial System or by providing the information to the Vendor Management Unit (VMU). Subsection A of this chapter provides the agency with guidance on how to: use the Vendor Add Portal in the Statewide Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3-overviewSchonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)
… to determine whether they were deposited intact (i.e., in the same amount and form it is received). 15 disbursements totaling $3,052 were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185Putnam Valley Central School District – Information Technology (2021M-154)
… did not adopt a password security policy or manage the use of administrative accounts. As a result, the District has an increased risk of unauthorized use or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154Middle Country Public Library – Treasurer (2015M-291)
… in Suffolk County. The Library, which is governed by an elected five-member Board of Trustees, is a school …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Chestertown Fire District – Claims Processing (2016M-387)
… claims were adequately supported, properly authorized and approved prior to payment and for valid District purposes for the period January 1, … District is a district corporation of the State, distinct and separate from the Town of Chester in Warren County. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Wading River Fire District – Gasoline Credit Cards (2017M-5)
… Purpose of Audit The purpose of our audit was to examine the District’s gasoline card purchases for the … credit card policy does not identify the number of cards to be issued or the individuals authorized to use the cards, … are authorized to use the gasoline credit cards, when and how they can use the cards and what documentation is …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Geneva Housing Authority – Cash Receipts (2015M-160)
… for cash receipts that properly segregate job duties or provide additional management oversight of the process. … define the maximum amount to be held before deposit or require daily deposit of all receipts. Ensure that user …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160Town of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)
… projects. Key Findings The Board did not properly approve or monitor its projects. The Board did not verify job creation goals or other criteria while assessing material aspects of the … all active projects to determine whether job creation and/or retention goals are being met. Post required information …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-clarence-industrial-development-agency-projectTown of Pharsalia – Board Oversight (2018M-59)
… Determine whether the Town Board (Board) in the Town of Pharsalia (Town) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations, which allowed the former Town …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… audit was to evaluate the Company’s financial operations for the period January 1, 2014 through September 17, 2015. … The Bradford Volunteer Fire Company, Inc. is a not-for-profit organization that provides fire protection and emergency rescue services to residents in the Town of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationVillage of Hancock – Insurance Withholdings (2022M-108)
… of retiree health insurance contributions, resulting in underpayments totaling $19,689. There was no formal …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108Northeastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)
… not billed $95,210 of the $129,538 (73 percent) in tuition to which it was entitled for the 2020-21 through 2022-23 … prepared the tuition bills. Establish adequate procedures to ensure tuition bills were adequately prepared, calculated and issued to the school districts of origin for all eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billingConstitutional Tax Limits
… to complete the Constitutional Tax Limit form using OSC's online reporting system. This filing requirement applies to …
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsTown of Castile – Tax Collection Remittance (P1-24-23)
… complete report – pdf] Audit Objective Determine whether the Town of Castile (Town) Town Clerk/Tax Collector (Clerk) remitted … the Clerk’s records as required and, as a result, did not know that the Clerk was incorrectly remitting collections to …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23Town of Covington – Tax Collection Remittance (P1-24-24)
… and penalties to the Supervisor, which were collected for late real property tax payments. Recommendations The …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Town of Middlebury – Tax Collection Remittance (P1-24-25)
… complete report – pdf] Audit Objective Determine whether the Town of Middlebury (Town) Tax Collector remitted all collections … Collector’s records as required and, as a result, did not know that the Tax Collector was incorrectly remitting …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25Town of Bath - Real Property Tax Exemptions Administration (2018M-209)
… other exemptions. The Assessor: Granted exemptions without required applications, renewal forms or other supporting … transfer of all property with exemptions to the County as required. Key Recommendations The Assessor should: Ensure …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209Town of Milo - Real Property Tax Exemption Administration (2018M-210)
… Did not report the transfer of property with exemptions to the County as required. Key Recommendations The Assessor … authorized, supported, accurately calculated and continue to meet eligibility requirements. Report the transfer of property with exemptions to the County to ensure the new owner is billed for the …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210Union Center Fire Company, Inc. – Internal Controls (2014M-303)
… Inc. is incorporated under New York State Not-For-Profit Corporation Law and is located in the Town of Union, Broome …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/union-center-fire-company-inc-internal-controls-2014m-303