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VI.2.C Budget Journal Transactions – VI. Budgets
… Commitment Control (KK) module, budget journals are used to record the budget control records based upon the enacted … purpose. Budget Journals are used by: State Agencies to establish/maintain budgetary control records for the … denied by either DOB or OSC. OSC BSAO Budgets and Spending to establish/maintain the required budgetary control records …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2c-budget-journal-transactionsPhysical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (Follow-Up)
… Objective To assess the extent of implementation of the nine recommendations included in our initial audit report, Physical and Financial … Conditions at Selected Mitchell-Lama Developments in New York City (Report 2022-S-9 ). About the Program The …
https://www.osc.ny.gov/state-agencies/audits/2025/06/09/physical-and-financial-conditions-selected-mitchell-lama-developments-new-york-city-followDiNapoli: Audit Finds Additional $150,000 Stolen by Beekman Town Official
… the town has overhauled its Finance Department, hired a new comptroller and bookkeeper and is implementing … encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audit-finds-additional-150000-stolen-beekman-town-officialIX.6.F Agency Draw Procedures – IX. Federal Grants
… state agencies understand the impact that disbursements have on the State’s checking account cash balance. When a … from the federal government, state funds are being used to fund those disbursements. The state not only loses out on … taken into consideration when determining whether agencies have the ability to improve the cash management of their …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6f-agency-draw-proceduresState Agencies Bulletin No. 2052
… after completion of each vesting period. Since the NYS Payroll System (PayServ) will not process a transaction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2052-health-care-and-mental-hygiene-worker-bonuses-state-employeesFulton County Industrial Development Agency – PILOT Program (2014M-291)
… was to evaluate the IDA’s project monitoring practices for the period January 1, 2012 through April 30, 2014. … their projected goals. The Agency does not have a process for taking action when businesses fail to make PILOT …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-programEast Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) control … disabled. Most of these accounts should have been disabled in February 2021 when the District updated their network … Key Recommendation Periodically review user access for all network user accounts and disable user accounts when …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkCayuga County – Security of Electronic Public Health Department Personal, Private and Sensitive Information (2022M-146)
… Department’s electronic data containing PPSI. In addition to sensitive information technology (IT) control weaknesses … in violation of County policies. County officials have not established a County-wide data classification schematic and have not inventoried PPSI in their possession. County …
https://www.osc.ny.gov/local-government/audits/county/2022/12/02/cayuga-county-security-electronic-public-health-department-personal-private-andPotsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
… operations if an unexpected IT incident occurred. In addition to finding sensitive IT control weaknesses that … confidentially communicated to officials, we found that: Of the District’s 1,909 network user accounts 1,896 network user accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-andBabylon Union Free School District – Medicaid Reimbursements (2022M-91)
… As a result, District taxpayers incurred the full cost of providing more than $536,000 in Medicaid-eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/13/babylon-union-free-school-district-medicaid-reimbursements-2022m-91Town of Chemung – Conflict of Interest (2022M-176)
… during our audit period. In accordance with New York State General Municipal Law Article 18, each invoice for … are familiar with and follow the requirements of New York State General Municipal Law Article 18, as they relate to …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176Arlington Central School District – Network User Accounts (2021M-110)
… [ read complete report - pdf ] Audit Objective Determine whether Arlington …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110City of Middletown - Information Technology (2018M-235)
… City officials did not develop adequate IT policies or procedures. 70 user accounts have not been used in the … and recommendations, but indicated they have initiated or planned to initiate corrective action. Appendix B includes …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235New York State Common Retirement Fund
The New York State Common Retirement Fund holds and invests the assets of the New York State and Local Retirement System
https://www.osc.ny.gov/common-retirement-fundWynantskill Union Free School District – Purchasing (2022M-85)
… and services that were not required to be competitively bid. Follow the District’s purchasing policy for 25 purchases (83 percent) totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85Town of Clifton Park – Information Technology (2020M-162)
… procedures for managing, and monitoring user access to, the Town’s network and computers. Fourteen user accounts … Town employment one month to 15 years before our review. Have a written contract with the Town’s IT provider that … of our findings and recommendations, but indicated they have initiated corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-clifton-park-information-technology-2020m-162X.4.C Contacts – X. Guide to Vendor/Customer Management
… Preparation: If a vendor informs an agency that it needs to update its contact information, the agency must direct the vendor to the New York State Vendor Self-Service Portal webpage at … the Vendor Self Service Portal, the vendor will be able to add or update any contact information, including the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4c-contactsCooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… Purpose of Audit The purpose of our audit was to determine whether District officials managed the school … District contracts with Milford Central School District to manage its school lunch operations. Budgeted … meals per labor hour (MPLH) that would have allowed them to identify the loss per meal equivalent, and identify …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionTown of Wawayanda – Financial Management and Information Technology (2013M-260)
… expenditures. As a result, Town taxpayers have benefited from a declining tax levy for the past three years and an … surplus fund balance has become excessive, and its budgets from fiscal years 2010 through 2012 were unrealistic. … budget. The Board has not developed a formal long-term plan addressing the excessive unexpended surplus fund …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260Village of Catskill – Financial Condition (2014M-134)
… our audit was to assess the financial oversight provided by the Board of Trustees for the period June 1, 2012 through … 19, 2013. Background The Village of Catskill is located in the Town of Catskill in Greene County and has a population of 4,100. The …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134