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Operational Advisory No. 13
… Subject Monthly advisory of accounting periods open within the Statewide Financial System (SFS). Guidance After the close of business on July 31, 2017, OSC will be closing June 2017 . SFS will inform all users when the system is available. OSC will be leaving one prior month …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/13-august-2017-monthly-advisory-open-accounting-periodsRockland County – Budget Review (B22-6-9)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the County’s proposed budget for the 2023 fiscal year are … New York Office of the State Comptroller Rockland County Budget Review 2022 …
https://www.osc.ny.gov/local-government/audits/county/2022/11/18/rockland-county-budget-review-b22-6-9Town of Gorham – Budgeting (2023M-181)
… complete report – pdf] Audit Objective Determine whether the Town of Gorham (Town) Board (Board) adopted realistic budgets. Key Findings The Board did not develop and adopt realistic budgets, a … plan or fund balance and reserve policies. As a result, the Town maintained unreasonable fund balance levels and …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181City of Gloversville – City Clerk (2019M-96)
… complete report - pdf ] Audit Objective Determine whether the City of Gloversville (City) Clerk properly accounted for fees. Key Findings The current Clerk began properly accounting for fees as of October 1, 2017. The former Clerk did not properly account for fees. The …
https://www.osc.ny.gov/local-government/audits/city/2020/12/11/city-gloversville-city-clerk-2019m-96Town of Queensbury - Water System Cybersecurity (2018M-268)
… officials adequately safeguard electronic access to the Town’s water system. Key Findings Water officials have … not prevent or monitor public disclosure of information on the Town’s water system. In addition, sensitive IT control … awareness training to Water plant employees. Prohibit the public disclosure of sensitive water system information. …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-water-system-cybersecurity-2018m-268Wainscott Common School District - Financial Condition (2018M-237)
… complete report - pdf] Audit Objective Determine whether the Board and District officials effectively managed general … $2 million on June 30, 2018, or 58.6 percent of the ensuing year’s budgeted appropriations and exceeded the statutory limit by 54.6 to 73.4 percentage points from …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237Jamesport Fire District - Gasoline Inventory (2019M-04)
… if District officials adequately account for and safeguard the gasoline inventory. Key Findings The delivery and use of gasoline has not been monitored or … a value of about $930. Because officials did not follow the District’s purchasing policy, the District paid at least …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-gasoline-inventory-2019m-04Madison Central School District - Reserves and Debt Service Fund (2019M-63)
… - pdf] Audit Objective Determine whether reserve funds and the debt service fund balance were reasonable. Key Findings The Board did not adopt a written reserve fund policy. Three … $1.3 million as of June 30, 2018, were overfunded. The approximately $1 million balance in the debt service fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Poughkeepsie City School District - Procurement and Claims Auditing (2019M-16)
… the Board provided adequate oversight of procurement and claim processing. Key Findings The Board did not: Seek … the Board provided adequate oversight of procurement and claim processing …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/poughkeepsie-city-school-district-procurement-and-claims-auditing-2019mTown of Johnstown - Fuel Inventory (2019M-178)
… whether Town officials have adequate controls over the Town’s fuel inventory. Key Findings Town officials did … and implement sufficient procedures to account for the Town’s fuel inventory. Monitor fuel use, which resulted … Prepare periodic fuel reconciliations. Key Recommendations The Superintendent should: Ensure fuel pumps are maintained …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-johnstown-fuel-inventory-2019m-178East Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… complete report - pdf] Audit Objective Determine whether the District is providing transportation to eligible … only paying for transportation for students that lived in the District. We requested documentation for 300 students. The documentation for 93 of these students was missing and we …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019mHamburg Central School District - Continuing Education (2019M-11)
… complete report - pdf] Audit Objective Determine whether the District’s continuing education cash receipts are … duties were not properly segregated or monitored. The Board and District officials have not established written policies and procedures regarding the continuing education cash receipts process. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-continuing-education-2019m-11Harrison Central School District - Financial Condition (2018M-260)
… complete report - pdf] Audit Objective Determine whether the Board and District officials adopted budgets with reasonable estimates. Key Finding The Board and District Officials: Did not reasonably estimate certain general fund appropriations in the annual budget in each of the past five years (2013-14 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/harrison-central-school-district-financial-condition-2018m-260Poughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)
… complete report - pdf] Audit Objective Determine whether the Board provided adequate oversight of extra-classroom … (ECA) finances and properly safeguarded and secured the District’s information technology (IT) assets. Key … supporting documentation for 25 deposits totaling $37,256. The central treasurer did not prepare timely reports for the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/poughkeepsie-city-school-district-extra-classroom-activities-andCity of Binghamton - Water System Cybersecurity (2018M-152)
… City officials adequately safeguarded electronic access to the water system. Key Findings City officials did not: Adequately safeguard the electronic access to the water system. Implement a formal process to stay updated … City officials adequately safeguarded electronic access to the water system …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-binghamton-water-system-cybersecurity-2018m-152Norwich City School District - Fund Balance Management (2018M-198)
… District officials adequately managed fund balance in the general fund. Key Findings District officials: Developed … fund balance each year, including $1.5 million to finance the 2018- 19 budget when only $283,749 was available to fund operations. As a result, the District ended 2017-18 with a $1.2 million unassigned …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… [read complete report - pdf] Audit Objective Determine if the Board and School officials adequately monitor School financial operations. Key Findings The Board: Failed to provide oversight of the charter management organization (Company). School … Determine if the Board and School officials adequately monitor School …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mFallsburg Central School District - Fund Balance Management (2020M-12)
… complete report - pdf] Audit Objective Determine whether the Board and District officials effectively managed general fund balance. Key Findings The Board overestimated appropriations from 2016-17 through … adding back unused appropriated fund balances each year, the District’s recalculated surplus fund balance exceeded the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/fallsburg-central-school-district-fund-balance-management-2020m-12Town of Grand Island - Information Technology (2019M-34)
… complete report - pdf] Audit Objective Determine whether the Board ensured information technology (IT) assets were … use policy (CUP) compliance. Town officials did not review the inventory of IT hardware and do not maintain an inventory … Internet usage for CUP compliance. Periodically review the inventory of IT assets and expand it to include software …
https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34State Agencies Bulletin No. 1191
… Entry Interface) uses EMPLID today and will use EMPLID tomorrow but the value in the EMPLID field will change from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1191-osc-will-allow-agencies-test-interface-files-preparation-ssn-decoupling