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East Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)
… ECA deposits were not always timely. Managing the finances of ECA activities is meant to be a learning experience for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/15/east-rockaway-union-free-school-district-extra-classroom-activity-fundsVillage of Palmyra - Financial Management (2019M-94)
… improper budgeting and accounting practices that resulted in inaccurate accounting records and reports. Key …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94Breesport Volunteer Fire Company, Inc. - Financial Activities (2019M-117)
… ensured that financial activity was properly recorded and reported and that money was safeguarded. Key Findings Fundraising activities lacked adequate records and reports and cash was not safeguarded. The Treasurer paid … ensured that financial activity was properly recorded and reported and that money was safeguarded …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/16/breesport-volunteer-fire-company-inc-financial-activitiesRocky Point Union Free School District – Overtime (2021M-80)
… ] Audit Objective Determine whether the Rocky Point Union Free School District (District) officials properly monitored … Determine whether the Rocky Point Union Free School District District officials properly monitored …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/rocky-point-union-free-school-district-overtime-2021m-80Town of Milo – Financial Condition (2020M-172)
… real property taxes and user fees were levied than needed to fund operations. The Board did not adopt realistic budgets … fund balances were excessive, ranging from 97 percent to 178 percent of 2020 expenditures. Key Recommendations … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172Town of Caneadea – Fund Balance Management (2020M-145)
… Plan or Capital Plans. As a result, the Board’s ability to know what effect financial decisions would have on future … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145City of Middletown - Information Technology (2018M-235)
… (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings City … IT systems were adequately secured and protected against unauthorized use …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Village of Arkport - Information Technology (2019M-203)
… IT vendor for services provided to the Village. Provide IT security awareness training to employees. In addition, sensitive IT control weaknesses were communicated confidentially to … Recommendations The Board should: Adopt comprehensive IT security policies, periodically review and update all IT …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203Town of Boylston – Procurement (2021M-56)
… competitive methods when procuring applicable goods and services. Key Findings Town officials did not always seek competition when procuring goods and services. Town officials did not use competitive methods, or … to use competitive methods to procure professional services. Officials were unfamiliar with the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Delaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193)
… complete report - pdf ] Audit Objective Determine whether the Purchasing Agent ensured that goods and services were procured in accordance with the Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services (DCMO BOCES) purchasing … Determine whether the Purchasing Agent ensured that goods and services were …
https://www.osc.ny.gov/local-government/audits/boces/2022/02/11/delaware-chenango-madison-otsego-dcmo-board-cooperative-educational-servicesPort Jervis City School District – Financial Condition (2022M-152)
… fund balance to comply with the statutory limit. Budget for the funding of reserves and capital projects rather than …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152East Rochester Union Free School District – Procurement (2022M-56)
… District (District) officials procured goods and services in accordance with Board policies and applicable statutory … officials did not always procure goods and services in accordance with Board policies and applicable statutory requirements. Of the $1.88 million in purchases tested from 25 vendors, District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/east-rochester-union-free-school-district-procurement-2022m-56Chenango Valley Central School District -- Budget Review (B19-4-2)
… The Chenango Valley Central School District is located in Broome County. Chapter 260 of the Laws of 2008 authorizes the District to issue debt in an aggregate principal amount not to exceed $3.5 million to liquidate the accumulated deficit in the District’s general fund and food service fund as of …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/chenango-valley-central-school-district-budget-review-b19-4-2OSC's Online Government Accounting Schools
Find Helpful information on the Introduction and Principles Accounting Schools
https://www.osc.ny.gov/local-government/academy/oscs-online-government-accounting-schoolsState Agencies Bulletin No. 1225
… Purpose To remind agencies of the 2012 processing of retroactive increases and ending of Uniform Allowance for Bargaining Units 21, 31 and 91, and to explain the … Earnings Codes as the original payments. The new 2011 rate for Uniform Allowance was then added to affected employees’ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1225-information-relating-negative-uniform-allowance-amounts-appearing-2012Town of Dix – Justice Court Operations (2022M-06)
… Court (Court) collections and reported adjudicated cases in a timely and accurate manner. Key Findings The Justices … collected, recorded, deposited, reported and remitted in a timely and accurate manner, or that all adjudicated … . Review the recording and reporting errors identified in this report and make necessary corrections. Upgrade the …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/22/town-dix-justice-court-operations-2022m-06Belfast Central School District – Reserve Funds (2021M-135)
… School District (District) Board of Education (Board) and District officials properly established and used reserve funds and maintained them at reasonable levels. Key Findings The … Central School District District Board of Education Board and District officials properly established and used reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the Three State Fiscal Years Ended March 31, 2021
… help ensure that the operators of motor vehicles driven in New York State possess adequate insurance coverage, or are …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleJustice Court Fund Reporting
The Office of the State Comptroller is replacing the Justice Court Fund Internet Report (JCFIR) with a new Justice Court Fund Reporting (JCR) application to collect the monthly court activities. Come learn about the new system’s features and how to access and navigate reports.
https://www.osc.ny.gov/files/local-government/academy/pdf/justice-court-fund-reporting-042424.pdfManagement's Responsibility for Internal Controls
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur.
https://www.osc.ny.gov/files/local-government/academy/pdf/management-responsibility-internal-controls-080223.pdf