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Town of Haverstraw - Information Technology (2019M-125)
… not adopt a data classification, breach notification or online banking policy or a written disaster recovery plan. … to address data classification, breach notification, online banking and disaster recovery. Provide IT security …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-haverstraw-information-technology-2019m-125Village of Lyons Falls - Board Oversight (2018M-174)
… controls such as designating someone to review bank reconciliations and other supporting documentation. The … compensating controls such as periodic reviews of bank reconciliations, payrolls, trial balances, and water and …
https://www.osc.ny.gov/local-government/audits/village/2018/12/28/village-lyons-falls-board-oversight-2018m-174Fulton Public Library – Cash Receipts and Disbursements (2017M-269)
… contracted payroll vendor has access to the Library’s bank account to withdraw funds for payroll and fees. The … fines. Remove the payroll vendor’s access to the Library’s bank account. Audit and approve claims prior to payment. … …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Walton Fire Department – Financial Operations (2017M-242)
… 1, 2016 through July 21, 2017. Background The Walton Fire Department is located in the Town of Walton in Delaware County and provides fire protection and other emergency services to the Walton …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242Circleville Fire Company – Selected Financial Activities (2013M-391)
… of Company approval; the Treasurer did not perform monthly bank reconciliations. Bills paid between Company meetings are … after Company members authorize them and performs monthly bank reconciliations. Maintain accurate, up-to-date and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/04/circleville-fire-company-selected-financial-activities-2013mPultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)
… a district corporation of the State, distinct and separate from the Town of Williamson, Wayne County, in which it is … The Board has not adopted an investment policy, which is required by State General Municipal Law. The Board does not …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operationsVillage of Cayuga Heights – Board Oversight (2014M-292)
… 2014. Background The Village of Cayuga Heights is located in the Town of Ithaca, Tompkins County, and has a population … process does not comply with the procedures outlined in the policy. Key Recommendations Reconcile cash in a timely … policy to ensure that it meets the requirements of State law and monitor for compliance with the policy as part of the …
https://www.osc.ny.gov/local-government/audits/village/2017/11/03/village-cayuga-heights-board-oversight-2014m-292Town of Day – Supervisor’s Records and Reports (2014M-225)
… accounting records or reported to the Board. Reconciled bank balances were not compared with recorded cash balances … and updated in a timely manner. Compare the reconciled bank balances to the recorded cash balances on a monthly …
https://www.osc.ny.gov/local-government/audits/town/2014/11/21/town-day-supervisors-records-and-reports-2014m-225Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… fees and utilities), direct access to a District bank account to disburse these funds. Payment of utilities … utility vendors from having direct access to a District bank account and the ability to disburse funds. Transfer …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mTown of Murray – Capital Projects (2014M-086)
… to review the Supervisor’s financial records and reports for the period January 1, 2008 through February 25, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 total approximately $2.2 million. Key Findings The … oversee the Town’s accounting firm’s work. Debt proceeds for two water districts were deposited in a bank account for …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086Town of Tuscarora – Supervisor’s Records and Reports (2015M-122)
… and reviewed the monthly reports, but did not review the bank reconciliations to ensure the information recorded and … recorded and reported in a timely manner, monthly bank reconciliation balances agree with book cash balances …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-tuscarora-supervisors-records-and-reports-2015m-122Town of Sand Lake – Justice Court (2015M-121)
… Key Findings Justices did not ensure that accurate monthly bank reconciliations were being performed by the clerk. Not … in a timely manner. Key Recommendations Ensure that the bank reconciliations performed on the fine and fees and the …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121Town of Rosendale – Financial Operations (2015M-38)
… more than $850,000 in fund balance variances. Monthly bank reconciliations were not performed. The Town could not … variances are investigated and reconciled. Ensure that bank reconciliations, including canceled check images, are …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-rosendale-financial-operations-2015m-38Discovery Charter School – Internal Controls Over Cash Disbursements (2015M-14)
… one school with 214 students. The School’s operating expenses totaled approximately $3.1 million for the 2013–14 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/29/discovery-charter-school-internal-controls-over-cash-disbursements-2015mState Agencies Bulletin No. 2107.1
… the following processes: Automated Interface Submission Online Earnings Transaction Entry Miscellaneous Time Entry File Submission Online Deduction, Tax, and Direct Deposit Transaction Entry Electronic Certification Submission Date Online Back End Split Entry For a detailed explanation of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21071-schedule-agency-payroll-submission-and-availability-reports-and-filesVIII.3 Interagency Billing – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… for an adjusted invoice. This process will result in a new voucher for the agreed upon amount. Select ChartFields …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii3-interagency-billingState Agencies Bulletin No. 2306
… OSC will process the electronic files received from the vendor to add a row to the employee’s general deduction … report of transactions not processed will be sent to the vendor for review. Agency Actions: The following instructions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2306-2025-state-employees-federated-appeal-sefa-campaignOverview – Enhanced Reporting
… Every month, you use Retirement Online to report your employees’ earnings and the number of … information, you submit adjustments through Retirement Online . You report this information using the enhanced …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/monthly-report/overviewReview Invoices, Purchase Orders and Payments
Check the status of your recent transactions with New York State by logging into the Vendor SelfService Portal The online service allows you to search for inv
https://www.osc.ny.gov/state-vendors/portalViewing Your GASB Report – Governmental Accounting Standards Board
Governmental Accounting Standards Board These standards ensure pension transparency and consistency of information across governments Overview
https://www.osc.ny.gov/retirement/employers/gasb/viewing-your-gasb-report