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Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)
Determine whether Village officials properly account for and enforce the collection of issued parking tickets.
https://www.osc.ny.gov/files/local-government/audits/pdf/scotia-jc-44.pdfTown of Benson - Disbursements (2019M-54)
Determine whether the Supervisor established adequate control procedures over check disbursements and bank account transfers.
https://www.osc.ny.gov/files/local-government/audits/pdf/benson-2019-54.pdfTDV JCR Enrollment Guide
This guide provides step-by-step instructions for activating your online services account and addressing password issues.
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/tdv-jcr-cms-enrollment-guide.pdfControls Over Cash Advance Accounts
… travel, and other funding needs such as confidential and change allowances. As of March 31, 2012, Parks was authorized … Petty Cash (including 10 “sub-accounts”) - $185,000; Change Fund - $246,590; Confidential Fund - $1,500; and … notifying the Office of the State Comptroller (OSC) of the change. Two funds had shortages that originated prior to …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accountsAccounts Payable Advisory No. 30
… Agreements Policy: The purpose of this advisory is to inform Business Units of: the account codes for claims, … and the procedures for making payments pursuant to awards and non-judicial settlement agreements. To account for payments to recipients of claims, awards, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/30-claims-awards-judgments-and-settlement-agreementsXIV.13.A Overview – XIV. Special Procedures
… a General Ledger Journal Entry (Journal ID beginning in 'LP') to reclassify the charge from the clearing account code …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13a-overviewControls Over Cash Advance Accounts
… money is properly accounted for and used for appropriate business expenses. The audit covers the period April 1, 2011 … the cash is transferred from the State Treasury to a local bank account for use by the agency. OCFS was authorized to have …
https://www.osc.ny.gov/state-agencies/audits/2014/04/15/controls-over-cash-advance-accountsWatervliet City School District – Information Technology (2021M-34)
… user accounts. Disable 72 unneeded network accounts in a timely manner. Monitor compliance with the acceptable computer use policy (AUP). As a result, 12 of 13 computers we tested accessed nonbusiness websites …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34Village of Greenwich - Water and Sewer Financial Operations (2019M-229)
… and enforced. Board-adopted water rates were incorrectly setup in the billing and collection software. Customer bills … charges. Ensure Board-adopted water rates are correctly setup in the billing and collection software. Generate …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229Village of Herkimer - Water and Sewer Financial Operations (2019M-102)
… receivable control accounts were not reconciled to unpaid customer account balances. The Board did not review the water and sewer re-levy list and the list of unpaid customer accounts. Key Recommendations Adequately segregate … the water and sewer receivable control account to unpaid customer balances on a monthly basis. Review the water and …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102Town of Philipstown - Board Oversight of Water Billing Operations (2019M-43)
… Determine whether the Board provided proper oversight of water billing operations. Key Finding The Board did not provide proper oversight over the water clerk or segregate her duties. Key Recommendations Segregate the water clerk’s incompatible duties or design compensating …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-philipstown-board-oversight-water-billing-operations-2019m-43DeRuyter Central School District - Information Technology (2019M-175)
… employees’ personal Internet browsing and their use of social media on District computers. Provide IT security … information system software application (SIS) based on job duties. Disable unneeded network and local user accounts. … monitor employees’ personal Internet browsing and use of social media. Provide formal IT security awareness training …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175DiNapoli: Queens Woman Charged With Stealing Nearly $85,000 in NYS Pension Payments Meant for Her Deceased Father
… and transfer funds to her own account and to pay the condo management fees. Deanna Hansen was charged with grand …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-queens-woman-charged-stealing-nearly-85000-nys-pension-payments-meant-her-deceased-fatherIX.12.G Check Clearance Patterns – IX. Federal Grants
… A “check clearance pattern” projects the amount subtracted from a … state makes a disbursement of federal funds. That is, the clearance pattern reflects how those checks clear the bank … the U.S. Treasury may require states to develop check clearance patterns for the purpose of: Timing the drawdown of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12g-check-clearance-patternsVII.10.G Cash Advance Shortages and Overages – VII. State Revenues and Appropriated Loan Receivables
… an AP voucher for reimbursement to bring the account in balance. Pursuant to Chapter XII, Section 10.E - Reporting … that will be taken to prevent a shortage from happening in the future. 1. Prepare a voucher, as described in Chapter XII, Section 5 - Agency Payment Preparation and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10g-cash-advance-shortages-and-overagesIV.5.A Operating and Other Transfers – IV. Accounting Codes - Uses and Descriptions
… GL BU balancing account used by the SFS Program. 60825 SW Trans to (FAR) GL BU balancing account used by the SFS Program. 60829 SW Trans To – OSC Use GL BU balancing account used by the SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfersElectronic Documents Submission System (EDSS)
… The Electronic Documents Submission System (EDSS) allows users to … State Comptroller OSC has implemented another phase of the Electronic Documents Submission System EDSS a new service …
https://www.osc.ny.gov/state-agencies/contracts/electronic-documents-submission-system-edssDiNapoli Releases Profile of State's Economic Development Agency
… reported offices in the United Kingdom, Israel and South Africa in 2014, and as of January 2015, listed additional …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-releases-profile-states-economic-development-agencyDiNapoli: State Fiscal Year 2021-22 Tax Revenues $3.3 Billion Over Final Projections
… tax collections from the new Pass-Through Entity Tax (PTET), which was not included in SFY 2021-22 Enacted Budget projections. PTET proceeds are expected by the Division of the Budget to … tax (PIT) collections in subsequent years. Excluding the PTET, overall tax collections were $13.6 billion higher than …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-fiscal-year-2021-22-tax-revenues-33-billion-over-final-projectionsVII.3.C AP Adjustment Voucher Document Review – VII. State Revenues and Appropriated Loan Receivables
… Section (Budgets) that the money has been received in the bank, the corresponding SFS transaction will be reviewed for accuracy and completeness. BSAO - Budgets can approve, … must be posted to avoid reconciliation issues between the bank and the State’s fund accounting. In addition, STIP …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3c-ap-adjustment-voucher-document-review