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Town of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)
… to evaluate the Supervisor’s financial records and reports for the period January 1, 2013 through March 21, 2014. … an elected five-member Town Board. Operating expenditures for 2013 totaled approximately $2.1 million. Key Findings The … reports that include cash receipts and disbursements for the month and cash balances at month end. The Board …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169North Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… fiscal year were $28.9 million. Key Findings The District Clerk was inappropriately authorized to sign checks in the … of the Treasurer. The District authorized the District Clerk to sign checks in the Treasurer’s absence. However, … should discontinue the practice of allowing the District Clerk to sign District checks as the primary, and sole, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Beaver Dams Volunteer Fire Company, Inc. - Financial Activities (2018M-17)
… The Board should develop and adopt policies and procedures for fundraising activities. Company officials generally …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/06/15/beaver-dams-volunteer-fire-company-inc-financial-activitiesMcLean Fire District - Financial Operations (2017M-296)
… secure unused check stock. Key Recommendations The Board should ensure the annual financial reports are filed timely. The Board should continue to use the voucher system established as a result of our audit. The Treasurer should secure District check stock. District officials agreed …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/mclean-fire-district-financial-operations-2017m-296Area #10 – Firewalls and Intrusion Detection – Information Technology Governance
… is the process of monitoring the events occurring in a computer system or network and analyzing them for signs … activity to and from a particular computer. Because the log information maintained may be too voluminous to review on … and Multiple consecutive unsuccessful attempts to log-on to a system. Unauthorized, unusual or sensitive access …
https://www.osc.ny.gov/local-government/publications/it-governance/area-10-firewalls-and-intrusion-detectionState Agencies Bulletin No. 1302
… listing should be submitted on the Correction Sheet . The form may be duplicated if additional copies are needed. Add … ( From AC 934-P ) and a Report of Check Exchange ( Form AC 1476-P ). If a Next of Kin Affidavit has been … payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1302-april-2013-management-and-confidential-mc-longevity-lump-sum-llsState Agencies Bulletin No. 1330
… of the April 2014 M/C LLS payment and provide instructions for payments not processed automatically. Affected Employees … 130 and the Division of the Budget Bulletin D-1129 provide for payment of the 2014-2015 Longevity Payment effective … 03/31/15. Note: Employees who are Terminated, Retired or Deceased on 07/16/14 (Administration) or 07/23/14 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1330-april-2014-management-and-confidential-mc-longevity-lump-sum-llsState Agencies Bulletin No. 1971.3
… new employees hired on or after January 1, 2023, who to not have an active direct deposit balance row present in the … Query, the query should be run with the department ID you are auditing and a date prompt of the last day the query …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19713-direct-deposit-guidance-and-audit-queryJustice Court Fund Reporting
The Office of the State Comptroller is replacing the Justice Court Fund Internet Report (JCFIR) with a new Justice Court Fund Reporting (JCR) application to collect the monthly court activities. Come learn about the new system’s features and how to access and navigate reports.
https://www.osc.ny.gov/files/local-government/academy/pdf/justice-court-fund-reporting-042424.pdfAccounting and Financial Reporting for Subscription-Based Information Technology Arrangements (SBITAs) as Required by GASB Statement No. 96
The purpose of this bulletin is to provide accounting and financial reporting guidance for subscription-based information technology arrangements (SBITAs) and illustrate how local governments and school districts will need to account for and report these SBITAs in the Annual Financial Report (AFR)
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-bulletin-gasb-96.pdfManagement's Responsibility for Internal Controls
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur.
https://www.osc.ny.gov/files/local-government/academy/pdf/management-responsibility-internal-controls-080223.pdfManagement's Responsibility for Internal Controls Presentation
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework, and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur
https://www.osc.ny.gov/files/local-government/academy/pdf/Managements-Responsibility-Internal-Contols-08-10-22.pdfAccounting and Financial Reporting for Leases as Required by GASB Statement No. 87
This bulletin provides accounting and financial reporting guidance related to those contracts that meet the definition of a lease, and illustrates how local governments, and school districts will need to account and report these leases in their annual update document (AUD) and the ST-3.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-financial-reporting-for-leases-required-by-gasb-87.pdfLocal Government Contact Management System (LGCMS)
OSC will be releasing a new system for maintaining municipal contact information and ensuring important OSC communications are received timely, and by the current local government officials. This session will walk through how to create, modify, verify and remove municipal official contact records.
https://www.osc.ny.gov/files/local-government/academy/pdf/local-gov-contact-management-system-081924.pdfTravel FAQs
… please speak to your Business Unit’s travel office staff for further guidance. Are receipts always required for receipted per diem amounts? What should I do if I cannot … if I lose a receipt? Do I have to buy individual fares for mass transit to ensure a receipt for each trip, or can I …
https://www.osc.ny.gov/state-agencies/travel/travel-faqsAudit Committee Charter Guidance and Template
… provided at the end of this guidance. This sample charter does notinclude all activities that might be appropriate to a … appropriate scope of the audit committee’s activities and make clear that these activities are advisory in nature. … the Board of Education in interpreting such documents. Make a recommendation to the Board of Education on accepting …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateMaximum Number of Reportable Days – Enhanced Reporting
… a maximum of 30 days. Employees paid on a semimonthly or monthly basis should be credited with a maximum of 22 days …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/maximum-number-reportable-daysTown of North Elba – Cash Collections (2020M-49)
… accounted for and deposited. Key Findings The Clerk did not deposit collections totaling $100,496 in a timely manner. The Golf Director did not provide … in the point-of-sale system and reconcile cash collections to green fees, golf certificates and pre-paid vouchers. The …
https://www.osc.ny.gov/local-government/audits/town/2020/06/18/town-north-elba-cash-collections-2020m-49Community Fire and Rescue, Inc. - Financial Activities (2019M-93)
… lacked supporting documentation to validate they were for business purposes. Fundraising activities lacked adequate … acceptable use and requires supporting documentation for purchases. The Board should establish controls for handling cash at fundraising events, create fundraising …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93Operational Advisory No. 36
… of the State Comptroller (OSC) has updated the guidance for the use of account codes 55203, Postage and 55220, … which was previously titled Shipping has been renamed to Shipping, Postage and Mail Services and should be used … Materials, Non-Personal Service budget account category to reflect the proper classification and treatment in the …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/36-gfo-updates-postageshipping-account-codes