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Lehman College – Controls Over Bank Accounts
… with the account. Key Findings CUNY Central provided us a list of 23 bank accounts that they were aware of at Lehman … using unauthorized accounts. A review of the source of funds in Lehman’s accounts found that a non-tax-levy account (the “Agency Account”) contained tax-levy funds that Lehman officials should have transferred to the …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsOpinion 91-33
… of Taxation and Finance to be used to finance the construction of court facilities. GENERAL MUNICIPAL LAW, … the interest earned thereon be utilized to finance the construction of court facilities pursuant to chapter 825 of … Aid Fund. Clearly, such a result would be absurd. A construction which would make a statute absurd will be …
https://www.osc.ny.gov/legal-opinions/opinion-91-33VII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… advance accounts; Proper documentation for all advance account disbursements; Monthly reconciliation of advance account receipts and disbursements to bank statements as … special payments, and professional services. Advance account funds are established from money (excluding federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewIX.6.C Automated Standard Application for Payments (ASAP) – IX. Federal Grants
… U.S. Treasury’s Financial Management Service (FMS) and the Federal Reserve Bank. The latter, in its capacity as Treasury's fiscal agent, operates the system. Federal agencies establish and maintain accounts in ASAP to … state agencies. Once an ASAP account is established, the federal agency can enter authorizations to increase or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6c-automated-standard-application-payments-asapV.3.H Category Code – V. Chart of Accounts (COA) Governance
… There are over 50,000 Category Codes that are configured in the SFS. Where a Category Code field is used or required, … is entered into the SFS. Category Codes are only available in the Purchasing module. All Category Codes are mapped to … voucher, the Category and Account, along with the other distribution line information, will be copied into the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeCity of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… of January 1, 2007, to January 5, 2013. Background The City of Binghamton is located in Broome County and has 47,400 residents. The seven-member Common Council is the City’s legislative branch. John Whalen was a City employee …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsAmherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
… District (District) officials secured user account access to the network and managed user accounts and permissions in … officials did not adequately secure user account access to the network or properly manage user accounts and … be inappropriately altered, accessed, or used. In addition to sensitive control weaknesses that were communicated …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-andState Agencies Bulletin No. 446
To provide additional information regarding previously issued Bulletin 435 Change in the Manager of the NYS College Savings Program
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/446-additional-information-regarding-change-manager-nys-college-savingsIV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… The State Legislature authorizes State agencies to make … for specific purposes each fiscal year in the form of an appropriation. Contract encumbrances and expenditures … purposes, and enable State managers to monitor and track how State funds are spent. The following major classes of …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewVillage of Herkimer - Water and Sewer Financial Operations (2019M-102)
… action. Appendix B includes our comment on an issue raised in the Village’s response letter. … Determine whether Village …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102DeRuyter Central School District - Information Technology (2019M-175)
Determine whether District officials ensured students personal private and sensitive information PPSI was adequately protected from unauthorized access
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175Watervliet City School District – Information Technology (2021M-34)
… 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)
Determine whether Village officials effectively managed the billing collecting enforcing and accounting for water and sewer charges
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229Town of Philipstown - Board Oversight of Water Billing Operations (2019M-43)
Determine whether the Board provided proper oversight of water billing operations
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-philipstown-board-oversight-water-billing-operations-2019m-43IX.9.C Transfer Procedure – IX. Federal Grants
… Once it is determined that a statutory transfer account authorization is provided and needed, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9c-transfer-procedureSole Custody Reporting
… and/or “I forgot my Password” to recover your credentials. New Users To request an account be created, contact OSC BFR …
https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reportingVillage of Dolgeville – Treasurer’s Records and Reports (2024M-28)
… manage Village finances. The Treasurer did not: Properly account for fund balance within each Village fund or establish capital projects funds to separately account for the financial activity of projects undertaken. … Periodically reconcile water and sewer receivable control account balances to the total of the individual customer …
https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28Village of Old Westbury – Justice Court (2017M-64)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations for the period June 1, 2015 … cash overages totaling $1,743 that could not be explained. All bail moneys were not deposited into the bank accounts of …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64City of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)
… of Cortland (City) officials ensured claims for credit account purchases and employee reimbursements were properly … Key Findings City officials did not ensure all credit account purchases and employee reimbursements were properly … to address the usage, documentation and approval of credit account purchases. As a result, 322 of the 436 (74 percent) …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141VII.10.D Cash Advance Payment Types – VII. State Revenues and Appropriated Loan Receivables
… It is in the State’s best interest to use cost effective payment … contract, temporary service or for lost payroll checks. All advances should be repaid within 14 days or upon receipt … the OSC requires Business Units to maintain for all advance account transactions (outlined below), OSC also …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10d-cash-advance-payment-types