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XII.5.A Selecting the Appropriate Voucher Style – XII. Expenditures
… voucher styles are not used. Voucher Style Description of Use Additional Information Regular Voucher Used for … to the state must net to zero. A line must be added to record the receipt of the cash to a clearing account. Prepaid … from reconciliation of the PCard in the Purchasing module. Template Voucher Used for creating a template for generating …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5a-selecting-appropriate-voucher-styleAllegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… to August 31, 2012. Background The overall goal of IDAs is to advance the job opportunities, health, general … Development Agency (ACIDA) was established in 1973 and is governed by a Board of Directors which comprises five … not indicate the normal work hours for that position. It is unclear whether services compensated for by the ACIDA were …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalTown of Bridgewater – Financial Operations (2013M-309)
… improper allocation of real property and sales taxes among tax bases. In addition, separate general ledger cash accounts …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309SUNY Bulletin No. SU-138
… dated 9/19/07 Eligibility Employees in 21P positions as of 8/23/07 and CAL positions as of 9/1/07. OSC Actions in Pay … Rehired, Concurrently Hired, Transferred or had a position change with an effective date of 8/23/07 and after. Note: If … and CALs Pay Basis Code Changes If an employee elects to change their obligation ( 21P to CAL or CAL to 21P ), the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-138-restoration-contract-pay-and-additional-pay-suny-21pOpinion 88-40
… COOPERATION - Municipal Funds (allocation of moneys held for joint service); (audit of claims for joint service) -- Youth Programs (delegation of control … in a joint service need not be directly responsible for the immediate control and supervision of a joint service, …
https://www.osc.ny.gov/legal-opinions/opinion-88-40State Agencies Bulletin No. 685
… with the Department of Civil Service (DCS) to establish a new payroll bargaining unit code, BU 81. This change is … with the Department of Civil Service (DCS) to establish a new payroll bargaining unit code, BU 91. This change is … or 4/3/03 (Institution) using the next available sequence number with the following information: Bargaining Unit Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/685-establishment-new-payroll-bargaining-unit-codes-non-arbitration-eligibleRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… including having a climate change adaptation master plan). The report predicted that, without an adequate … asset. MTA B&T has committed $4.95 billion in capital program funding from 2010–2019 and has another $3.33 … has been completed and it is acceptable to be placed in service, and all deliverables necessary to safely maintain …
https://www.osc.ny.gov/state-agencies/audits/2025/01/02/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsVillage of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… capital project and settlement proceeds were accounted for and monitored appropriately for the period April 21, 2009 through April 30, 2017. … appropriations and water fund budgeted appropriations for the 2017-18 fiscal year totaled $837,800 and $418,500, …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… The purpose of our audit was to assess the Authority’s payroll process for the period October 1, 2012 through … staffing at the Authority, there was no segregation of payroll-related functions. The Office Administrator performed …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… which increased the risk that BOCES may have paid for unnecessary meals. BOCES paid $136,878 for meals provided at meetings during the audit period. We reviewed payments for meals totaling $63,009 provided at 80 meetings. …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesPreferred Source Contracting
… agencies are monitoring contracts fulfilled by not-for-profit providers in partnership with private entities to … the State’s central procurement agency and is responsible for approving pricing for preferred source contracts over $50,000, and for …
https://www.osc.ny.gov/state-agencies/audits/2016/06/28/preferred-source-contractingOneida City School District – Controlling Access to the Student Information System (2016M-53)
… Purpose of Audit The purpose of our audit was to examine the District’s information technology (IT) access … and guidance office secretaries. District officials do not review SIS audit logs on a regular basis nor do they properly manage SIS accounts and permissions and have not established effective policies and procedures for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/oneida-city-school-district-controlling-access-student-information-systemTown of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)
… maintenance of accurate and timely fuel delivery and usage records. Key Recommendations Consider revising the District’s … maintenance of accurate and timely fuel delivery and usage records, and for the security and appropriate use of the …
https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246Village of Sinclairville – Water Operations (2014M-362)
… if the Village’s water system was operating effectively for the period June 1, 2013 through October 24, 2014. … is governed by an elected five-member Board of Trustees. For the 2014-15 fiscal year, general fund appropriations … billed and were unaware of the extent of unaccounted-for water. Village officials have not estimated what part of …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362Oswego County – County Bridge Maintenance (S9-13-8)
… miles and has approximately 122,000 residents. The County is governed by a 25-member County Legislature. The County’s … $193 million in 2012. The County Highway Department is responsible for the maintenance and monitoring of bridges. … was $10.3 million for the 2012 fiscal year. The Department is responsible for the maintenance and repair of …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8Human Resource Practices
… Resource Department (HR) manages and supports resources for Upstate’s workforce across four colleges, a research … and procedures help ensure applicants are qualified for employment and employees receive appropriate … Policies and procedures also provide guidance for ensuring the safety and security of staff, students, …
https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practicesXI-A.2 Purchase Requisitions – XI-A. Purchasing
… SECTION OVERVIEW AND POLICIES This section directs agencies on the use of the requisition to streamline and standardize … Type Requisition, Initiate a request to purchase goods or services from a Preferred Source vendor or a Centralized … include the contract number in the requisition header or line comments. For the last option, the PO processor will use …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a2-purchase-requisitions-section-overview-and-policiesState Comptroller DiNapoli Releases Municipal & School Audits
… track, inventory and safeguard IT assets acquired or in use during the audit period. Although the board-adopted … record-required threshold of $1,500 for fixed assets. In addition, the IT asset inventory was decentralized with … Officials also did not issue RFPs or use any other form of competitive process before procuring professional …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsXI.11.G Equipment Acquisition – XI. Procurement and Contract Management
… ITS Policy NYS-P08-001 - Enterprise Plan to Procure Policy https://its.ny.gov/system/files/documents/2022/09/nys-p08-001_plan_to_procure.pdf Office of the State … in optimal working order to ensure the safety of State employees and the public; The agency wants to extend the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11g-equipment-acquisitionLGAC - Archive of Reports, Statements, Meeting Minutes and Financial Plans
… 2006 2005 Financial Statements 2019 Audited (A management letter was not issued.) 2018 Audited (A management letter … 2010 Budget and Multi-Year Financial Plans Approved Budget for Fiscal Year 2020-21 and Multi-Year Financial Plan … of Reports Statements Meeting Minutes and Financial Plans from the Local Government Assistance Corporation …
https://www.osc.ny.gov/debt/lgac/archive-reports-statements-meeting-minutes-and-financial-plans