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IV.5.A Operating and Other Transfers – IV. Accounting Codes - Uses and Descriptions
… transfers from a fund receiving revenues to a fund through which disbursements will be or have already … are closely monitored and reported on by OSC and, pursuant to statutes, in most cases the transfers are transacted on … by OSC’s Bureau of State Accounting Operations. Click here to download the table below as a Microsoft Excel file . SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfersHerkimer-Fulton-Hamilton-Otsego BOCES – Online Banking (2021M-21)
… Services (BOCES) officials established controls to ensure online banking transactions were appropriate and … BOCES officials did not establish adequate controls to ensure online banking transactions were appropriate and … agreed with our recommendations and indicated they have initiated or planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/boces/2021/05/14/herkimer-fulton-hamilton-otsego-boces-online-banking-2021m-21Franklin-Treadwell Fire District – Disbursements (2021M-16)
… District (District) officials provided adequate oversight to ensure disbursements were authorized, supported and for … for appropriate District purposes. However, the failure to review disbursement activities increases the risk for … Key Recommendations Provide additional oversight to mitigate the lack of segregation of duties. Establish …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16Sackets Harbor Central School District - Information Technology (2019M-208)
… whether the District’s network was adequately secure to protect the student management system (SMS) against … user accounts and adequately restrict user permissions to the network and user computers based on job duties. … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/sackets-harbor-central-school-district-information-technology-2019m-208State Agencies Bulletin No. 1823
… Purpose The purpose of this bulletin is to provide agency instructions for processing the April 2020 … BU03 Institutional Services BU04 Background Pursuant to a side letter contained in the 2016-2021 Agreements … of $500 effective the first pay period of the fiscal year to employees who have at least 1,500 hours in pay status in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1823-april-2020-longevity-payment-long-term-seasonal-employeesTown of Mayfield - Town Clerk (2016M-29)
… - pdf] Purpose of Audit The purpose of our audit was to review the Clerk’s financial operations for the period … complete monthly bank reconciliations or accountabilities to compare cash on hand with outstanding liabilities. The … accurate and timely manner, and disburse all collections to the appropriate authorities in an accurate and timely …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29State Agencies Bulletin No. 1831
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic … Non-Leap Year factor of 0.038356 (365 day rate). Effective Date(s) The Factor Change for Fiscal Year 2020-2021 will be … calculation on Compensation for affected records which do not have an existing row on the Job Data page with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1831-factor-change-fiscal-year-2020-2021Akron Fire Department – Financial Activities (2014M-196)
… - pdf] Purpose of Audit The purpose of our audit was to determine whether Department controls were adequate to ensure that financial activity was properly recorded and … County. The Department provides fire protection services to the Village and the Town of Newstead. The Department’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196Sauquoit Valley Central School District - Procurement (2019M-228)
… sought for the purchase of goods and services not subject to competitive bidding. Key Findings District officials did … Use a request for proposal (RFP) process or solicit quotes to seek competition when procuring professional services. … agreed with our recommendations and indicated they planned to take corrective action. … Determine whether District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/sauquoit-valley-central-school-district-procurement-2019m-228Town of Cornwall – Financial Condition (2014M-123)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … adopted budgets that did not provide sufficient revenues to fund expenditures and relied on fund balance to finance operations. The Board has not created multiyear …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-cornwall-financial-condition-2014m-123Public Safety – 2021 Financial Condition Report
… Number of Crimes and Crime Rates Rise for the First Time in Eight Years The number of crimes in seven categories …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-safetyII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… postemployment benefits (OPEB) should present changes in net OPEB liabilities and related ratios, and a Schedule of … should include schedules of the proportionate share of the net pension liabilities, employer contributions, and changes in the net pension liability and related ratios. The government-wide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsTown of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … did not develop detailed repair cost estimates and a plan to finance the 2012 projects prior to initiating them to ensure that adequate resources would be …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279Town of Potsdam – Justice Court (2014M-014)
… Purpose of Audit The purpose of our audit was to examine the Court’s records and reports for the period … the Court reported $167,497 in fines, fees and surcharges to the Justice Court Fund. Key Findings The Court’s … computerized program when received, but were later altered to change the receipt dates to a different month, and the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/10/town-potsdam-justice-court-2014m-014Town of Hume – Financial Management (2014M-333)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … million. Key Findings The Board relied on fund balance to finance part of the Town’s operations, reducing unexpected … general fund from more than $304,500 as of January 1, 2009 to less than $40,500 as of December 31, 2013. The Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-hume-financial-management-2014m-333Town of Russia – Financial Management (2014M-212)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period … Findings The Board has not adopted policies and procedures to govern the level of funds to be maintained, and the Town has accumulated excessive …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-russia-financial-management-2014m-212Town of Horseheads – Financial Management (2015M-211)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … The Board has not developed multiyear financial plans to address the use of fund balance to finance operations, the continued reduction of sales tax …
https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211CUNY Bulletin No. CU-689
… Purpose The purpose of this bulletin is to explain agency procedures for reporting retroactive pay … are affected. Background The rate increases are pursuant to a Consent Determination entered and filed on May 21, 2020 … determination provides for retroactive pay rate increases to the hourly rates effective July 1, 2017, July 1, 2018 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-689-cuny-retroactive-pay-rate-increases-oiler-stationaryTown of Pierrepont – Fiscal Stress (2014M-314)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … amount of unrestricted, unappropriated fund balance to be maintained. The Board has appropriated more fund … amounts of unrestricted, unappropriated fund balance to maintain. Review estimates of fund balance at year-end and …
https://www.osc.ny.gov/local-government/audits/town/2014/12/19/town-pierrepont-fiscal-stress-2014m-314Town of Ellicott – Justice Court (2015M-111)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial activity for the period … oversight. As a result, the full-time Court clerk was able to manipulate Court records and admitted to embezzling funds. Neither the Justices nor the Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/11/13/town-ellicott-justice-court-2015m-111