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VII.5 Document Retention Requirements – VII. State Revenues and Appropriated Loan Receivables
Agencies are responsible for retaining backup documentation outside SFS even though backup is included in SFS as an attachment to the Direct Deposit or Adjustment Voucher transaction
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii5-document-retention-requirementsFloral Park-Bellerose Union Free School District - Leave Records (2018M-264)
Determine whether employee leave accrual records are accurate and leave requests are adequately approved.
https://www.osc.ny.gov/files/local-government/audits/pdf/floral-park-bellerose.pdfTax Data Verification Form
… The tax data verification form is used by counties (and by cities and towns within Westchester County) to report real property tax information for towns and cities within the county. The process for …
https://www.osc.ny.gov/local-government/required-reporting/tax-data-verification-formSelected Financial Management Practices (Follow-Up)
… collection, procurement, investments, payroll, budgeting, and equipment inventories. Among the weaknesses identified, the … correctly; document the contractor selection process and contracts were awarded and modified by $16.9 million, but …
https://www.osc.ny.gov/state-agencies/audits/2017/09/15/selected-financial-management-practices-followEast Quogue Union Free School District - Claims Auditing (2019M-78)
… were listed to indicate audit and approval. Approved 16 claims totaling $835,152 for payment that were not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78VII.10.F Cash Advance Reconciliations and Annual Confirmation – VII. State Revenues and Appropriated Loan Receivables
… query NY_AP_CASHADV_AUTHORIZED_LIMIT to obtain a complete list of OSC approved advance accounts and other information … : Copy of the March 31st bank statement; Detailed list of “Other” items (including change funds, shortages, … must be referenced and a copy retained by the agency. List of outstanding checks (including payee, date of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10f-cash-advance-reconciliations-and-annual-confirmationSchool District-level Data
School District-level Data Special Report Update: Education Revenues and Expenditures With a Highlight on Special Education For Regions Outside New York City
https://www.osc.ny.gov/files/local-government/publications/excel/regional-education-new-york-data-tables_0.xlsxDiNapoli: Former West Hurley Fire District Chief and Chairman Plead Guilty in Corruption Probe
… and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-former-west-hurley-fire-district-chief-and-chairman-plead-guilty-corruption-probeJustice Court Fund: Invoice Billing Program
… All town and village justice courts and municipalities participate in … At the time of filing each justice must send a check for the total amount of the report to the town or village … Chief Fiscal Officer (CFO). The CFO is responsible for accounting for the payments he or she receives from the …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programOversight of Juvenile Justice Facilities
… Objective To determine whether the Office of Children and Family Services adequately operates juvenile justice facilities for court-placed youth to ensure they meet State standards … (e.g., sufficient lighting and ventilation, fire safety equipment), we found weaknesses in several aspects of OCFS’ …
https://www.osc.ny.gov/state-agencies/audits/2024/04/03/oversight-juvenile-justice-facilitiesSewanhaka Central High School District - Information Technology Contingency Planning (2023M-12)
Determine whether Sewanhaka Central High School District (District) officials developed an information technology (IT) contingency plan to help secure and protect business office IT systems in the event of a disruption or disaster.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/sewanhaka-central-high-school-district-2023-12.pdfDiscovery Charter School – Network and Financial Software Access Controls (2022M-156)
… at greater risk for unauthorized access, misuse, or loss. In addition to finding sensitive information technology (IT) …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsAndover Central School District - Financial Management (2018M-145)
… that unrestricted fund balance was within the statutory limit each year. When these funds are added back to the … unrestricted fund balance exceeded the 4 percent limit each year by 12 to 14 percentage points. Reserve funds … Reduce unrestricted fund balance to within the statutory limit and use the excess funds in a manner more beneficial to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145IX.7.J Final Reports – IX. Federal Grants
… also be sent to the OSC BSAO Federal Payment Management Team at [email protected] . Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reportsXVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting
… by law into a fund type for financial reporting purposes in conformance with GAAP. Process and Document Preparation: … following is a comprehensive list of those funds included in the New York State reporting entity, organized under … by law into a fund type for financial reporting purposes in conformance with GAAP …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafrOpinion 91-30
… board member who is employed as a sales representative for a corporation which holds State and county contracts and whose duties as sales representative … without competitive bidding, to purchase materials, equipment and supplies under State contracts through the New …
https://www.osc.ny.gov/legal-opinions/opinion-91-30Town of Coldspring – Town Clerk Operations (2013M-137)
… duplicate receipts for cash collected, accurately record all transactions, remit moneys due to the Supervisor and … Issue press-numbered duplicate receipts for all Town transactions where no other form of receipt is … to the Supervisor and appropriate agencies timely. Deposit all moneys timely and intact. Ensure that Town funds are not …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Charter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)
… if the Board provided sufficient oversight of the Middle School construction project and of the management company which assists with the School’s academic and financial operations for the period July 1, 2013 through August 19, 2014. …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/08/charter-school-educational-excellence-middle-school-capital-project-andDiNapoli: Former Town of Marion Court Clerk Charged With Pocketing Court Fines and Fees
… State Comptroller Thomas P. DiNapoli, Wayne County District Attorney Michael Calarco, and the New York State Police announced the arrest of Eileen Steurrys, the former part time court clerk for the Town of Marion, for the alleged theft of $59,293 in …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-town-marion-court-clerk-charged-pocketing-court-fines-and-feesSelkirk Fire District – Procurement of Professional Services (2021M-55)
Determine whether Selkirk Fire District (District) officials solicited competition for professional services.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/selkirk-district-2021-55.pdf