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Office of Operations: 2024 Virtual Fall Conference
… agency staff who have responsibility for adding vendors, procurement, payments, accounting, finance, 1099 reporting or … COURSE SCHEDULE Monday, October 28 9:00 – 12:00: The Procurement Timeline and Electronic Procurement Record This session will provide an overview of a …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2024-virtual-fall-conference-archivedXIV.7 Monitoring Payments Made to Vendors – XIV. Special Procedures
… a Payee Listing report (NYAP0621), which shows a listing of payments made to vendors. It is important that designated Business Unit staff review the report regularly to ensure all transactions charged to … Reviewing these transactions is an important part of the State’s internal control system. Process and Document …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv7-monitoring-payments-made-vendorsTown 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-62Town of Machias – Supervisor’s Financial Duties (2021M-98)
… million in interfund loans. Although interfund loans must be repaid by the close of each fiscal year, interfund loans … and 2020 with the Office of the State Comptroller (OSC) in a timely manner. Key Recommendations The Supervisor should: … monthly financial reports to the Board, which include a detail of money received and disbursed. Ensure appropriate …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98Town of Ephratah – Accounting Records and Reports (2022M-138)
… were incomplete, inaccurate and could not be relied on to make financial decisions . The Supervisor has continued to not maintain the Town’s accounting records and reports in a complete, accurate, up-to-date or timely manner. Without reliable accounting …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138West Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
… complete report – pdf] Audit Objective Determine whether the Board of Directors (Board) ensured that cash disbursements were … documentation and were for Association purposes. As a result, the Association had a significant risk that …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cashTown of Frankfort – Justice Court Operations (2022M-16)
… agreed with monthly reports, 15 of 19 monthly reports for former Justice Madia and Justice Zennamo were …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/05/20/town-frankfort-justice-court-operations-2022m-16Village of Catskill – Accounting Records and Reports (2024M-66)
… errors and/or irregularities could occur. Properly account for three bank account balances totaling $1.1 million at May …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66Essex Fire District No. 2 – Cash Disbursements (2015M-167)
… annual financial report to OSC within 60 days of the end of the fiscal year. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Willsboro Fire District – Financial Controls (2014M-156)
… Purpose of Audit The purpose of our audit was to determine whether the District’s controls … of Fire Commissioners, and an appointed Treasurer acts as the chief fiscal officer. Budgeted appropriations for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156East Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… provides fire protection services for the Town of Ulster in Ulster County. The Board of Directors is composed of five …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesHudson Housing Authority – Board Oversight (2016M-302)
… that claims are in accordance with purchasing policies and credit card payments are based on credit card statements. …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302Town of Oppenheim – Town Clerk Operations (2014M-248)
… Purpose of Audit The purpose of our audit was to examine the Clerk’s operations for the period January 1, 2013 through … The purpose of our audit was to examine the Clerks operations for the period January 1 …
https://www.osc.ny.gov/local-government/audits/town/2014/11/28/town-oppenheim-town-clerk-operations-2014m-248Town of Hammond – Town Clerk Operations (2014M-350)
… The Clerk did not perform bank reconciliations or monthly accountabilities. The Clerk did not always remit … payment date and type of payment on tax remittance stubs or duplicate receipts and retain these source documents. …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… Purpose of Audit The purpose of our audit was to review the Town’s accounting … The purpose of our audit was to review the Towns accounting …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Town of Berkshire – Town Clerk (2014M-230)
… Purpose of Audit The purpose of our audit was evaluate the Clerk’s financial and records management for the period … The purpose of our audit was evaluate the Clerks financial and records management for the period …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230Payroll Improvement Project Bulletin No. PIP-007
… Purpose The purpose of this bulletin is to provide agencies with information … to PeopleSoft version 9.2 with an expected Go Live date of March 15, 2021. In PayServ v 9.2, the Employee Record … the most recent effective dated election at the time of conversion will be the election carried forward to PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-007-direct-deposit-record-changes-requiring-modificationsComptroller DiNapoli Releases Municipal Audits
… District No. 3 and West Sand Lake Fire District No. 1 . “In today’s fiscal climate, budget transparency and … Activities (Chautauqua County) The town supervisor did not ensure the bookkeeper accurately maintained the town’s … and inaccurate. In addition, the town justices did not provide adequate oversight of their court operations or …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-1Cost-Saving Ideas: Legal Requirements
… and School Districts General Municipal Law Section 6-c details procedures for the establishment of, and expenditures … including voter approval requirements. Section 6-d details procedures for the establishment of, and expenditures … not recur annually or at shorter intervals. Section 6-g details procedures for the establishment of, and expenditures …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsState Agencies Bulletin No. 1154
… PayServ. The travel reimbursements will either be in the form of a direct deposit or a check based on how the employee … employee will receive their travel reimbursement in the form of a check. If direct deposit information exists in … and will have no effect on the delivery of paychecks or W-2’s. If an agency is not using the SFS travel and expense …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1154-information-regarding-payserv-employee-file-interface-statewide