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Valhalla Union Free School District – Network User Accounts (2022M-26)
… adequately managed network user accounts in order to help prevent unauthorized use, access and/or loss. Key … to officials, we found District officials should have: Disabled 67 unneeded network user accounts. These … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26Town of Butternuts – Disbursements (2021M-62)
… a third-party vendor direct access to the Town’s bank account that, at times, had more than $500,000 on deposit. In … allowing the service provider access to the Town bank account. Town officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)
… [read complete report - pdf] Audit Objective Determine whether Village officials properly account for and enforce the collection of issued parking tickets. … … 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)
… take corrective action. Appendix B includes our comments on issues raised in the Town’s response letter. … Determine …
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 reporting by year …
https://www.osc.ny.gov/local-government/required-reporting/chart-accounts-queryFillable 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.pdfPutnam Valley Central School District – Information Technology (2021M-154)
… secured and protected against unauthorized use, access and loss. Key Findings District officials did not ensure IT … secured and protected against unauthorized use, access and loss. Officials did not adopt a password security policy or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154Plattsburgh City School District - Procurement (2019M-198)
… policies. Procure goods and services not subject to the competitive bidding requirements in compliance with … and have initiated or indicated they planned to initiate corrective action. … Determine whether District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… [read complete report - pdf] Audit Objective Determine whether District officials properly disbursed payments for dental benefits, third-party administrative fees and … vendors, who disbursed $488,545 during the audit period (for dental plan benefits, administrative fees and utilities), …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mGeneral Brown Central School District - Building Renovation Project (2019M-21)
… District officials established the necessary records to account for and monitor the building renovation project. There were no recommendations as a result of this audit. … Did the Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/general-brown-central-school-district-building-renovation-project-2019mTown of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
… received $6,000 in inappropriate health insurance buyout payments for 2017 and 2018 while the Town paid for her health … did not regularly review and approve the clerk’s time records; therefore, she received overtime pay totaling …
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)
… Key Findings District officials did not ensure that the District’s network user account controls were secure. … policies or procedures to add or disable user accounts. The District had a total of 19 unneeded network user accounts including 14 non-student …
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
… Fund Balance 25000-25999 Operating Statement Revenues: Tax Revenues 30100-30499 Miscellaneous Revenues 31000-35999 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsCVS 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.pdfState Agencies Bulletin No. 1090
… in Fund and Sub-Fund with the new SFS five digit Fund number. Further, PayServ will continue to use the CAS Cost …
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
… AND POLICIES This section advises Business Units how to process payments to the New York Independent Systems Operator (NYISO). NYISO … weekly billing practice reduces the time Business Units have to process and audit the invoices. As a result, the …
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
… paid by OSC which could have been paid from a cash advance account if it were in existence at the time. For example: … the request is approved or denied. Establish a New Bank Account (For New Advance Requests) After approval, and before … Cash Management Unit for permission to establish a bank account. Each request must be submitted by the agency’s Chief …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10b-establishing-and-increasing-cash-advanceState Agencies Bulletin No. 1007
… check. Agencies should encourage employees to participate in direct deposit by promoting its many benefits, including: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1007-change-bank-new-york-state-employee-payroll-checksNew 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-30