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XV.7 Budget Allocations – XV. End of Year
… are in place for any mandatory payments that are required to be paid during the “blackout period” when SFS is … job aids published to SFS Coach. SFS Coach is accessible from the SFS home page after logging in with your SFS user ID …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv7-budget-allocationsTown of Chesterfield – Town Clerk (2024M-110)
… complete report – pdf] Audit Objective Determine whether the Town of Chesterfield (Town) Town Clerk (Clerk) properly recorded, … remit or report collections. As a result, officials do not have assurance that all collections are accounted for, …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110XIV.4.B Establishment and Closing of Bank Accounts – XIV. Special Procedures
… Agency Request It is the agency’s responsibility to request to establish a bank … Each agency must obtain authorization from the OSC Bureau of State Accounting Operations Cash Management Unit (BSAO … a bank account for unofficial business (e.g., coffee funds, goodwill funds, party funds, etc.). No such account …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4b-establishment-and-closing-bank-accountsOversight of Dam Safety
… Objective To determine if the Department of Environmental Conservation (DEC) is adequately regulating … the State. However, DEC’s current enforcement procedures do not include steps to act against owners that do not comply …
https://www.osc.ny.gov/state-agencies/audits/2025/02/21/oversight-dam-safetyTown of Brant – Justice Court (2014M-180)
… Purpose of Audit The purpose of our audit was to review the Justices’ … properly. The Justices did not always report and remit funds to the Justice Court Fund (JCF) in a timely manner. The …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180DiNapoli Releases Mid-Year State Cash Report and Review
… State tax collections of $34.2 billion through the first half of the fiscal year … short term the state’s fiscal outlook is positive.” All Funds receipts through the first half of the fiscal year …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-releases-mid-year-state-cash-report-and-reviewMonroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)
… activity (ECA) clubs and central treasurers safeguarded funds by properly recording and disbursing funds. Key Findings The Board and District officials did not ensure procedures … ECA operations were established as required. Fifteen of 113 disbursements totaling $44,166 did not have disbursing …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019mVillage of Alden – Ambulance Service Billing and Collection (2016M-321)
… Purpose of Audit The objective of our audit was to review ambulance service billing and collection procedures for the period June 1, 2013 through July 27, 2016. Background The … of services rendered, billed and collected and how uncollected accounts are to be handled. Consider …
https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321Town of Java – Water Accountability (2013M-338)
… Purpose of Audit The purpose of our audit was to review the Town’s water … 2013 budget totals $28,919. Key Findings Town officials do not have written procedures for reconciling the water …
https://www.osc.ny.gov/local-government/audits/town/2014/02/07/town-java-water-accountability-2013m-338VII.2.B Payment Worksheet – VII. State Revenues and Appropriated Loan Receivables
… from customers to accounts receivable (AR) Items in SFS. The process for creating a Payment Worksheet starts with the … Directly’ box. (See Section 2.A – Direct Journal Payment of this Chapter.) Once the ‘Regular Deposit’ step is … the worksheet can be set to post. Accounting entries do not need to be manually created as the entries will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2b-payment-worksheetCity of Lockport – Budget Review (B22-1-8)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation … deficits in the City’s general, water, sewer and refuse funds as of December 31, 2013. The Act requires the City to …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8Multiyear Capital Planning
This session will discuss how to develop a capital plan, including the process of identifying capital needs and inventorying, and establishing criteria to prioritize projects.
https://www.osc.ny.gov/files/local-government/academy/pdf/multiyear-capital-planning-040523.pdfCybersecurity Month Passwords
Passwords are one of the most critical controls that help to enable a strong cybersecurity posture. Learn how to help strengthen your municipality’s password practices.
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-month-passwords-10-24-22.pdfMultiyear Capital Planning Webinar Presentation
This session will discuss how to develop a capital plan, including the process of identifying capital needs and inventorying, and establishing criteria to prioritize projects.
https://www.osc.ny.gov/files/local-government/academy/pdf/multiyear-capital-planning-03-02-2022.pdfDiNapoli: Former Town of Minerva Clerk Pleads Guilty
… Jordan Green, the former clerk to the supervisor for the town of Minerva, pleaded guilty to fourth degree grand larceny, … and auditors, this fraud was exposed." DiNapoli said. "I thank Essex County District Attorney Kristy Sprague and the …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-former-town-minerva-clerk-pleads-guiltyDiNapoli: Former Le Roy Fire Dept Treasurer Pleads Guilty in $46,000 Theft of Public Funds
… The former treasurer of the Le Roy Fire Department and the Le Roy Fireman's … guilty Tuesday to stealing nearly $46,000 in public funds, much of which he spent on gambling at upstate casinos, … and forged records to cover his crimes," DiNapoli said. "I thank Genesee County District Attorney Lawrence Friedman …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-former-le-roy-fire-dept-treasurer-pleads-guilty-46000-theft-public-fundsTown of Groveland – Fiscal Oversight (2014M-285)
… Purpose of Audit The purpose of our audit was to examine the oversight and … appropriations for 2015 for the general and highway funds total approximately $1.1 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-groveland-fiscal-oversight-2014m-285Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… Purpose of Audit The purpose of our audit was to assess the cash collection procedures at the Town's pool and skating … not properly allocate sales tax revenues to its part-town funds in compliance with statute. For the 2014 though 2016 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428State Agencies Bulletin No. 292
… bulletin supplements Payroll Bulletin 286 in relation to the processing and taxation of educational assistance benefits for 2001 Affected … Entry On-Line Instructions Agencies may enter the taxable value into PaySR on the TIME ENTRY panel or report the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/292-educational-assistance-benefits-agency-time-entryDiNapoli: Former Treasurer Charged in $11,000 Theft of Bolivar Volunteer Fire Department Funds
… The former treasurer of the Bolivar Volunteer Fire Department was charged today in … must be sent that such behavior will not be tolerated. I thank Bolivar Police Chief Steven McPherson and Allegany …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-treasurer-charged-11000-theft-bolivar-volunteer-fire-department-funds