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Village of Earlville – Collections (2024M-128)
… recorded and deposited all collections accurately and in a timely manner. Key Findings Although the … accurately recorded collections that we reviewed in the central accounting records, she did not always deposit collections in a timely manner. We also identified that staff in the …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128XII.1 Expenditures Overview – XII. Expenditures
… vouchers through the Statewide Financial System for Office of the State Comptroller (OSC) approval. This … vouchers through the Statewide Financial System for Office of the State Comptroller OSC approval …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii1-expenditures-overviewOversight of Child Protective Services
… there is reasonable cause to suspect that a child (i.e., under the age of 18) has been impaired or is in … to initiate an investigation. Calls with concerns that do not contain those elements result in a non-report. In such … the caller must be provided with a clear explanation of why the intake is not being registered as a report and given …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-servicesSelected Aspects of Central Office Disbursements From the Tuition and Fees Refund Bank Account
… supplies before the semester begins. The account is a zero balance account (i.e., a balance of zero is maintained by automatically transferring …
https://www.osc.ny.gov/state-agencies/audits/2018/10/19/selected-aspects-central-office-disbursements-tuition-and-fees-refund-bank-accountSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (Follow-Up)
… operating effectively, and available to continue critical processing in the event of a disaster or mishap that disables normal processing. We found that ITS and the Department were not in compliance with Payment Card Industry (PCI) Data Security Standards that govern the …
https://www.osc.ny.gov/state-agencies/audits/2016/12/14/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsTown of Victory – Justice Court (2013M-66)
… internal controls over the Court’s financial operations for the period January 1, 2012, to February 1, 2013. … and timing of deposits and the recording and accounting for the Court’s moneys. However, we found that: The Justices … bank reconciliations and analyses of Court liabilities for comparison with available cash. Use a formal review …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66Village of Maybrook – Financial Condition (2020M-54)
… Board used unrealistic revenue estimates during the budget process. The Village’s overall fund balance decreased by …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54Village of Brookville – Board Oversight (2015M-45)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village activities for … and the Justice. The Board did not audit claims prior to payment. Key Recommendations Establish a long-term financial plan that addresses how the Village will use surplus moneys accumulated in …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45Village of Bainbridge – Financial Operations (2014M-227)
… 31, 2014. Background The Village of Bainbridge is located in Chenango County and has a population of approximately … five-member Board of Trustees. Budgeted appropriations in the general, water and sewer funds for the 2014-15 fiscal … supported or authorized. The Village billed $77,000 more in water and sewer capital assessment charges than was …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227Town of Phelps – Financial Management (2015M-70)
… should address the use of unexpended surplus funds and the necessity and funding of reserves. The plan should be …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70Town of Tuxedo – Financial Operations (2014M-284)
… of our audit was to review the Town’s financial operations for the period January 1, 2013 through January 29, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $9.5 million for all funds, including special districts. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284Town of Broadalbin – Leave Accruals (2014M-88)
… 31, 2013. Background The Town of Broadalbin is located in Fulton County and has a population of approximately 5,260. …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-broadalbin-leave-accruals-2014m-88Town of Bennington - Financial Management (2019M-249)
Determine whether officials properly managed finances by ensuring budget estimates were realistic establishing multiyear financial and capital plans
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249General Schedule/Cycle of Data Availability: Financial Data
… There is a lag between the end of a locality’s fiscal year and when that locality’s reviewed … data becomes available to requesters. The major classes of general purpose local governments – county, cities, towns, … annual financial reports to OSC within 60 to 120 days of the close of their fiscal years, depending upon the class …
https://www.osc.ny.gov/local-government/data/general-schedulecycle-data-availability-financial-dataXI-A.1.A Separation of Duties – XI-A. Purchasing
… According to the Standards for Internal Control in New York State Government , separation of duties is a basic … According to the Standards for Internal Control in New York State Government separation of duties is a basic …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1a-separation-dutiesVillage of Harriman – Water Department Billing (2014M-311)
… audit was to review the Village’s water billing process for the period June 1, 2013 through August 7, 2014. … Board of Trustees. Water fund budgeted appropriations for the fiscal year ended May 31, 2014 were approximately … code. Develop clearly written policies and procedures for how the average consumption should be calculated and …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-harriman-water-department-billing-2014m-311XII.10.B Business Continuity Plan – Critical Payments During an Emergency – XII. Expenditures
… related to the health and safety of New York State citizens as identified and agreed to by both the Division of … payment of the claim via email to [email protected] , by fax at (518) 473-4392, or through the mail to: Bureau of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10b-business-continuity-plan-critical-payments-during-emergencyXII.7.D Expedite Requests – XII. Expenditures
… (SFS). The agency must allow sufficient time for SFS batch processes, such as Budget Check which runs hourly, to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7d-expedite-requestsState Agencies Bulletin No. 338
… Purpose To notify agencies of the next step in the PS Query Upgrade process and to remind agencies that it is not too late to rename queries before the upgrade. Affected Employees All PS Query users who renamed … To notify agencies of the next step in the PS Query Upgrade process and to remind agencies that it is not too …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/338-prioritizing-renamed-private-queries-preparation-upgradeNewark Valley Central School District – Procurement (2022M-60)
… complete report - pdf] Audit Objective Determine whether Newark Valley Central School District (District) officials … Determine whether Newark Valley Central School District District officials used …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60