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Selected Aspects of Discretionary Spending
… Purpose To determine whether the Capital District Transportation Authority’s discretionary … and surrounding areas. The Authority’s mission statement is to provide “transit services that are safe, efficient and … for each. In addition, the policies should state what type of supporting documentation and formal approvals …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-1Comptroller Authority to Audit Local Development Corporations (LDCs)
… A.3047 (Magnarelli) / S.4827 (Marchione) – Relates to audits by the State Comptroller of certain organizations … other government entities. Memo Bill Text Status … Relates to audits by the State Comptroller of certain organizations …
https://www.osc.ny.gov/legislation/comptroller-authority-audit-local-development-corporations-ldcsHiring Members with the Enhanced Report – Enhanced Reporting
… or Retirees When hiring employees, it is important to ask the employee whether they are an existing member or retiree of one of the eight public … and they are: An existing NYSLRS member; or A retiree who is receiving a pension from one of the eight public …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/hiring-members-enhanced-reportXII.6.A.A Using the Real Estate Module to Pay Lease Vouchers – XII. Expenditures
… State Business Units with information on scheduling the creation of vouchers in the Accounts Payable module for … the Real Estate Module results in faster and more accurate payment processing by the Business Units. The use of the Real … voucher. Business Units must enter the “Invoice Received Date” and “Obligation Date” on each voucher and must verify …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6aa-using-real-estate-module-pay-lease-vouchersTown of Greenfield – Golf Course Collections (2021M-133)
… Objective Determine whether Town of Greenfield (Town) golf course collections were properly recorded, remitted to the bookkeeper and deposited timely. Key Findings Golf course … in a timely manner. The head golf professional (golf pro) did not reconcile daily cash, checks and credit card …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133Washington County Local Development Corporation – Revolving Loan Program (2021M-57)
… Determine whether Washington County Local Development Corporation (Corporation) officials provided adequate approval and oversight of the revolving loan program. Key Findings Corporation … … Determine whether Washington County Local Development Corporation Corporation officials provided adequate approval …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingDiNapoli: Better Oversight Needed at Homeless Shelters
… in poor condition in prior audits by the Comptroller. At both certified and uncertified shelters, as well as hotels … procedures for using inspection checklists and monitoring shelter violations; Take steps to ensure shelter violations are corrected, which may include partially …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-better-oversight-needed-homeless-sheltersTaconic Hills Central School District – Financial Management (2019M-155)
… Recommendations Adopt budgets with reasonable estimates for revenues and appropriations and the amount of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155Town of Wawarsing - Financial Oversight of Select Activities (2018M-239)
To examine the adequacy of internal controls over selected financial activities to properly account for and safeguard Town funds
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-financial-oversight-select-activities-2018m-239Oversight of Industrial Hemp
… States, as both the stalk and seed can be used to produce a wide range of products, from clothing to building materials … industrial hemp as any part of the Cannabis sativa L. plant with a delta-9 tetrahydrocannabinol (THC) concentration … hemp enters the supply chain. Key Findings The Department’s Program has rapidly expanded opportunities for industrial …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/oversight-industrial-hempI.5 OSC Bureau Contact Information – I. OSC Guide to Financial Operations Overview
… SYSTEM HELP DESK The SFS Help Desk is the central point-of-contact for system-related questions and problems of a technical … Contracts 110 State Street, 11th Floor Albany, NY 12236 By Phone: General Information (518) 474-6494 Vendor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i5-osc-bureau-contact-informationVII.1 State Revenues Overview – VII. State Revenues and Appropriated Loan Receivables
… New York State accounts for the receipt and disposition of all state resources in the … code is used to denote the particular revenue type and a product code is used to further define the revenue type. … 3.B – Miscellaneous Receipts of this Guide for a complete list of revenue account codes, product code requirements, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii1-state-revenues-overviewV.3.E Programs – V. Chart of Accounts (COA) Governance
… means all agencies will be able to access the complete list of Program codes in the SFS. This also supports the … within and between agencies. The Program ChartField is five alphanumeric characters in length. Numeric Program codes … item detail. All agencies/entities must conform to the first two levels (or three levels for Capital) of use in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3e-programsDelaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)
… (BOCES) officials properly monitored and accounted for fixed assets. Key Findings BOCES officials did not properly monitor and account for fixed assets. Thirty-two (64 percent) of the assets … tested and valued at $64,300 were not properly accounted for. We found: 28 assets (computers, electrostatic sprayers, …
https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixedThe Monthly Report – Enhanced Reporting
NYSLRS employers report information about employees through Retirement Online including their earnings the number of days worked and more
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/monthly-reportFormer Delhi Deputy Superintendent Faces Grand Larceny Charge
… overstated his sick and leave balances by more than 270 hours which could have given him more than $6,000, before his … John Hubbard. Rosenthal, 63, of Delhi, was charged today with third-degree grand larceny for allegedly … his sick and leave accruals from 2015 to 2019 for 272 hours he did not accrue, which was revealed during a routine …
https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-chargeLiverpool Central School District – Information Technology Assets (2020M-59)
… three of the 48 IT items we tested: a laptop and two cameras, totaling $1,444. The last comprehensive physical …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59Monsey Fire District – Board Oversight (2020M-62)
… to OSC within 60 days after the close of the fiscal year. Obtain an annual independent audit of the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62Oversight of Select High-Technology Projects
… Objectives To determine if Empire State Development (ESD) adequately … economic development programs and projects it oversees and to determine if these projects are achieving the intended … high-tech projects administered through SUNY Poly and the Buffalo Billion initiative (an investment announced in 2012 …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/oversight-select-high-technology-projectsVillage of Mayville – Online Banking (2020M-150)
… ensured online banking transactions were appropriate and secure. Key Findings Online banking transactions we reviewed … however the Board needs to ensure transactions are secure. The Board did not adopt a written online banking … ensured online banking transactions were appropriate and secure …
https://www.osc.ny.gov/local-government/audits/village/2021/03/05/village-mayville-online-banking-2020m-150