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Lyncourt Union Free School District – Information Technology (2020M-121)
… could lose important data and suffer serious interruption in operations. District officials should have: Disabled 17 of …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121CVS 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.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)
… the Supervisor’s records and reports. Except as specified in Appendix A, Town officials generally agreed with our … action. Appendix B includes our comments on issues raised in the Town’s response letter. … Determine whether the …
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-queryV.3.D Accounts – V. Chart of Accounts (COA) Governance
… alphanumeric characters in length. Numeric codes are used for all budgetary and transactional values with the exception … values, to which alphanumeric values have been assigned for easy identification. Account ranges are assigned to … 60800-60899 Accounts captured on the Income Statement for Cash Reporting and Balance Sheet for GAAP Reporting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsState Agencies Bulletin No. 1090
… 11, 2012 for Administration Background In April 2012, the State of New York will discontinue use of the Central … Please refer to http://www.sfs.ny.gov for a comprehensive list of Account Codes. As a result of these changes in … Codes have been defined in a manner that facilitates the State’s accounting, financial reporting, and budgeting …
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 … and audit the invoices. As a result, the Office of the State Comptroller will allow Business Units to create advance … account code for electricity utilities. A complete list of account codes for electricity utilities can be found …
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
… by the agency’s Chief Fiscal Officer to OSC’s Bureau of State Accounting Operations (BSAO) Cash Management Unit via … by a blanket fidelity bond which covers all employees of State agencies. Request a Cash Advance Vendor ID (For New …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10b-establishing-and-increasing-cash-advanceOperational Advisory No. 33
… : GFO Updates – Postage/Shipping account codes Guidance : The Office of the State Comptroller (OSC) has updated the guidance for …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/33-gfo-updates-postageshipping-account-codesContract Submission System (CSS)
… Authorities Law). If you already have an online account Login to CSS by entering your User ID and password If you …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-cssXVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting
… Policy References: Article 6 of the State Finance Law requires the Comptroller to classify each … and Document Preparation: The following is a comprehensive list of those funds included in the New York State reporting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafrGeneral Brown Central School District - Building Renovation Project (2019M-21)
… officials ensured that work was completed within the scope of the project. We reviewed 34 check disbursements totaling … project. There were no recommendations as a result of this audit. … Did the Board and District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/general-brown-central-school-district-building-renovation-project-2019mPort Byron Central School District – Network User Accounts (2021M-119)
… Recommendations Establish written policies or procedures for managing network user accounts. Regularly review network …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/24/port-byron-central-school-district-network-user-accounts-2021m-119Town of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
… cash disbursements. Key Findings The clerk received $6,000 in inappropriate health insurance buyout payments for 2017 … to the Onondaga County District Attorney’s Office. In April of 2019, the clerk was arrested for grand larceny in the third degree, falsifying business records in the first …
https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56Sales Tax Withholding by County for Distressed Provider Assistance Account, Fiscal Year 2021-22
Sales Tax Withholding by County for Distressed Provider Assistance Account, Fiscal Year 2021-22
https://www.osc.ny.gov/files/local-government/data/excel/distressed-provider-assistance-proportional-share-2021-22.xlsxSales Tax Withholding by County for Distressed Provider Assistance Account, Fiscal Year 2020-21
Sales Tax Withholding by County for Distressed Provider Assistance Account, Fiscal Year 2020-21
https://www.osc.ny.gov/files/local-government/data/excel/distressed-provider-assistance-proportional-share-2020-21.xlsxValhalla Union Free School District – Network User Accounts (2022M-26)
… user accounts. These unnecessary accounts had last log-on dates ranging from January 3, 2012, to September 3, 2021, and account for 15 percent of the District’s network user accounts. Ensured District … user accounts enabled on the network increases the risk of unauthorized access. Key Recommendations Disable …
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)
… process and exceeded its authority under New York State Town Law (Town Law) by authorizing insurance claims and … The Board also exceeded its authority under New York State General Municipal Law (GML) by allowing a third-party …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62State Agencies Bulletin No. 2094.1
The purpose of this bulletin is to notify agency payroll offices of a change in Direct Deposit access and visibility that is necessary to remain compliant with NACHA requirements
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20941-payserv-direct-deposit-access-changes-national-automated-clearing