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XII.7.A Responding to Voucher and Expense Report Audit Questions – XII. Expenditures
… Voucher Audit Team. Bulkload agencies must send an email for all changes in voucher contacts to … and/or the agency’s finance office are responsible for ensuring the traveler’s expenses are appropriate, when … finance office should respond to the request. If requests for additional information, clarification, or documentation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7a-responding-voucher-and-expense-report-audit-questionsTown of Lebanon – Justice Court (2013M-247)
… books and records, including an acceptable numbering system for receipts; record all receipts received in a timely …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Village of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … information technology and online banking for the period of June 1, 2011, to September 30, 2012. Background The …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineVillage of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… the billings, also enters receipts into the accounting system, reconciles customer accounts, prepares bank deposits …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Human Resource Practices (Follow-Up)
… Program A part of the State University of New York (SUNY) system since 1950, Upstate Medical University’s (Upstate) …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/human-resource-practices-followCity of Niagara Falls – Financial Management and Information Technology (2013M-47)
… and restrictions over user access to the financial system. Further, City management has not developed adequate …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… in Oswego County, and is part of the North Country Library System. It is governed by a seven-member Board of Trustees …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Comptroller DiNapoli Releases Municipal Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Clifton Park Water …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2Comptroller DiNapoli Releases School Audits
… controls over the district’s information technology system were not appropriately designed or operating …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-auditsInspecting Highway Bridges and Repairing Defects
… documented for red flags bridges. Develop a tracking system to monitor compliance. Other Related Audit/Report of …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/inspecting-highway-bridges-and-repairing-defectsVII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… are not limited to: Developing and implementing a complete system of internal controls governing advance accounts; …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewAccounts Payable Advisory No. 71
… 1099-MISC and 1099-NEC forms for tax year 2020 using the withholding data provided by agencies in the Statewide … online agencies will be able to start using the new withholding codes. After implementation, the SFS will contact … a plan for transitioning their systems to send SFS the new withholding codes. Prior to implementation, OSC will release …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/71-processing-payments-subject-federal-reportingTown of Lincoln - Town Clerk (2023M-31)
… be lost or misappropriated. For example, as of April 13, 2022, the former Clerk could not account for cash totaling … recorded from January 1, 2018 through April 13, 2022. Maintain complete records for all cash collected. For …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Use of Vendor-Supported Technology
… counties, including operation of the Metro Bus and Rail System, Buffalo Niagara International Airport, and Niagara … (i.e., systems continue to be updated and patched by the system’s vendor). Key Findings We determined that, generally, …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyOversight of Nurse Licensing (Follow-Up)
… expectations. They stated an out-of-date computer system and reduced staffing have led to investigation …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/oversight-nurse-licensing-followPutnam County – Court and Trust Funds (2024-C&T-2)
… when implemented properly and consistently, provide a system of internal controls to account for and safeguard …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2Jefferson County – Court and Trust Funds (2022-C&T-6)
… when implemented properly and consistently, provide a system of internal controls to account for and safeguard …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6Yates County – Court and Trust Funds (2025-C&T-1)
… when implemented properly and consistently, provide a system of internal controls to account for and safeguard …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1Overview of Governmental Accounting
This session will familiarize local officials with the accounting process for municipalities and some of the unique elements of governmental accounting. It will include an overview of Generally Accepted Accounting Principles (GAAP), the Uniform Accounting System, measurement focus and encumbrances.
https://www.osc.ny.gov/files/local-government/academy/pdf/overview-governmental-accounting-022824.pdfOversight of Water Supply Emergency Plans (2021-S-39)
To determine if the Department of Health (Department) is providing sufficient guidance and oversight to ensure that water system operators have completed and submitted updated emergency response plans timely, including vulnerability assessments, to the Department as required; and to determine ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s39.pdf