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Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… administrative fees and utilities), direct access to a District bank account to disburse these funds. Payment of utilities totaling … and utility vendors from having direct access to a District bank account and the ability to disburse funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mAccount Code for Compassionate Care Act Revenues – Sale of Medical Marihuana
Account Code for Compassionate Care Act Revenues – Sale of Medical Marihuana
https://www.osc.ny.gov/files/local-government/publications/pdf/medicalmarihuana0216.pdfVillage of Scotia - Parking Tickets and Justice Court Operations (2019M-44)
Determine whether Village officials properly account for and enforce the collection of issued parking tickets
https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44Town of Benson - Disbursements (2019M-54)
… [read complete report - pdf] Audit Objective Determine whether the Supervisor established adequate control procedures over check disbursements and bank account transfers. Key Findings … profile totaling $427,704. Town officials did not monitor check disbursements or bank account transfers. The Board …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54Chart of Accounts Query
… Presents the account codes that are valid for Annual Financial Report AFR …
https://www.osc.ny.gov/local-government/required-reporting/chart-accounts-queryNew Lebanon Central School District – Network User Accounts (2021M-30)
… Recommendations Develop and implement written procedures for granting, changing and disabling user permissions and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30Medina Central School District - Tax Collection (2019M-151)
… tax collections and ensure that daily receipts correspond to amounts deposited, intact. Ensure there is sufficient … and collection activities in a timely manner in order to identify errors and discrepancies. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151Fillable form: AC 3357 Online Services Bureau of Contracts Applications Account Maintenance
Fillable form: AC 3357 Online Services Bureau of Contracts Applications Account Maintenance
https://www.osc.ny.gov/files/state-agencies/resources/pdf/agency-form-ac3357-fe.pdfJamesport Fire District - Gasoline Inventory (2019M-04)
Determine if District officials adequately account for and safeguard the gasoline inventory.
https://www.osc.ny.gov/files/local-government/audits/pdf/jamesport-04.pdfTown of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
… required health insurance premium contributions from her pay, totaling $2,875 and received an unauthorized retroactive … the clerk’s time records; therefore, she received overtime pay totaling $13,129 that was not approved in advance. The …
https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56Port Byron Central School District – Network User Accounts (2021M-119)
… School District (District) officials ensured network user account controls were secure. Key Findings District officials did not ensure that the District’s network user account controls were secure. District officials did not … non-student accounts, four shared accounts and one generic account. Sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/24/port-byron-central-school-district-network-user-accounts-2021m-119V.3.D Accounts – V. Chart of Accounts (COA) Governance
… The Account ChartField identifies type of resources acquired or disbursed and defines the purpose of a transaction. Account is required on all transactions. Account is … The Account ChartField identifies type of resources acquired or disbursed and defines the purpose of a transaction …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsGeneral Brown Central School District - Building Renovation Project (2019M-21)
Did the Board and District officials properly establish monitor and account for the building renovation project
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/general-brown-central-school-district-building-renovation-project-2019mCVS Health - Temporary Holding Account Rebate Revenue (Follow-Up) (2020-F-25)
To determine the extent of implementation of the two recommendations included in our initial audit report, Temporary Holding Account Rebate Revenue (2019-S-27).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f25.pdfCity of Dunkirk – Billing Enforcement (2020M-117)
… whether City of Dunkirk (City) officials properly enforced and monitored delinquent water, sewer and tipping fee balances. Key Findings The City Treasurer (Treasurer) did not properly enforce and the Common Council (Council) did not properly monitor … whether City of Dunkirk City officials properly enforced and monitored delinquent water sewer and tipping fee balances …
https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117Penn Yan Central School District – Network Access Controls (2021M-79)
… Yan Central School District (District) officials ensured network access controls were secure. Key Findings District officials did not ensure that the District’s network access controls were secure. Officials did not: Regularly review network user accounts and permissions to determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79Town of Brownville Joint Fire District - Board Oversight (2018M-207)
… Determine whether the Board provided adequate oversight of District financial operations. Key Findings We tested 75 of 480 disbursements made during our audit period, totaling … The Board did not contract for an independent audit of its 2017 records as required by law. Certain Treasury …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207State Agencies Bulletin No. 1090
… information. Note: PayServ uses the term Account Code to mean the value on the Account Code page that … Law. Additionally, there are CAS Object Codes that have no corresponding SFS Account Code. For example, 41700 and 42500 will no longer be available. SFS Account Code Format Personal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1090-payserv-data-conversion-requirements-statewide-financial-systemXII.6.N Paying the New York Independent Systems Operator – XII. Expenditures
… provides electricity to Business Units throughout New York State and has historically billed Business Units on a monthly basis. This monthly billing practice gave … and audit the invoices. As a result, the Office of the State Comptroller will allow Business Units to create advance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6n-paying-new-york-independent-systems-operatorVII.10.B Establishing and Increasing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
A written request for an advance should be submitted by the agencys Chief Fiscal Officer to OSCs Bureau of State Accounting Operations BSAO Cash Management Unit via email to cashadvanceosc
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10b-establishing-and-increasing-cash-advance