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Accounts Payable Advisory No. 38

… Opinion No. 08-04, which addresses the personal use of purchase rewards or points. Generally, State employees: … use rewards or points accumulated from the purchase of goods or services for State use. May personally use travel rewards or points accumulated as a result of traveling on State business. Agencies should ensure State …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/38-reward-programs

Jericho Water District – Water Use Charges (2013M-395)

… Purpose of Audit The purpose of our audit was to determine if the District billed and … The Jericho Water District is located in the Town of Oyster Bay in Nassau County. The District covers a 37-square-mile area and serves a population of about 58,000. An elected three-member Board of …

https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395

Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)

… and have initiated or indicated they planned to initiate corrective action. … Determine whether Beaver …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-and

Village of Whitney Point – Cash Disbursements (2013M-69)

… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over cash …

https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69

Patchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)

… policy. Establish and maintain a list of authorized credit card users. Library officials disagreed with certain aspects …

https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126

Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)

… why the bank balances presented on the Treasurer’s reports for three consecutive months contained discrepancies totaling …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165

Town of Varick – Water and Sewer Operations (2021M-46)

… owners. Establish adequate intermunicipal agreements and vendor contracts. Key Recommendations Develop and adopt … Negotiate adequate written intermunicipal agreements and vendor contracts. Develop a fair and equitable method for …

https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46

Town of Greene – Justice Court Operations (2021M-95)

… [ read complete report - pdf ] Audit Objective Determine whether the Town of Greene (Town) Justice Court (Court) properly accounted … exceeded known liabilities by $5,869 as of September 30, 2021. Although the Board’s 2019 audit of the Court records …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95

Village of Hilton - Financial Management (2020M-31)

… policy governing the reasonable amount of fund balance to maintain and adopt a multiyear financial and capital plan …

https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31

Village of Port Chester - Dual Employment (2018M-91)

… some of our findings but indicated they have taken or plan to take corrective action. Appendix B contains our comments …

https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91

Brasher-Winthrop Consolidated Fire District – Board Oversight (2021M-47)

… the accounting records. Audit District claims prior to payment and conduct an annual audit of the Treasurer’s …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/11/brasher-winthrop-consolidated-fire-district-board-oversight-2021m-47

Village of Red Hook – Information Technology (2020M-89)

… and did not have a formal contract with the consultant. In addition, sensitive IT control weaknesses were …

https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-red-hook-information-technology-2020m-89

Harford Fire District – Records and Reports (2016M-170)

… The Harford Fire District is a district corporation of the State, distinct and separate from the Town of Harford and … elected five-member Board of Fire Commissioners. General fund budgeted appropriations for 2016 total approximately …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170

Putnam Central School District – Budgeting (2015M-243)

… Purpose of Audit The purpose of our audit was to review the District’s budgeting process for the period … Central School District is located in the Towns of Putnam and Dresden in Washington County and the Town of Ticonderoga in Essex County. The District, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243

Sackets Harbor Central School District – Financial Condition (2016M-89)

… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89

Willsboro Central School District – Financial Condition (2015M-362)

… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … Willsboro Central School District is located in the Towns of Chesterfield, Essex, Lewis, Westport and Willsboro in …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362

Otselic Valley Central School District – Capital Project (2015M-263)

Otselic Valley Central School District Capital Project 2015M263

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263

Remsen Central School District – Fund Balance and Reserves (2015M-306)

… Purpose of Audit The purpose of our audit was to review the District’s general fund balance and reserves for the period July 1, 2014 through July 31, 2015. Background The Remsen Central School District is located in the Towns of Remsen, Steuben, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306