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VIII.1.A Accounts Payable Journal Vouchers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… SFS regardless of payment status. The Office of the State Comptroller Bureau of State Accounting Operations (OSC BSAO) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1a-accounts-payable-journal-vouchersLake Pleasant Central School District – Claims Auditing (2021M-202)
Determine whether the Lake Pleasant Central School District District Board of Education Board ensured claims were supported by adequate documentation for appropriate purposes and properly audited and approved before payment
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202Town of Varick – Water and Sewer Operations (2021M-46)
… are correctly billed. Town officials generally disagreed with our findings. Appendix B includes our comments to issues …
https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46Northport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
… records and were not deposited in the bank and collections of $845,258 were missing key support. Records to support …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroom2022 Black History Month Celebration
… Agencies, and Svante Myrick, Executive Director of People for the American Way. Click below to hear from these prominent black leaders who advocate for protecting people in need and the ideals of freedom, … Welfare Agencies Svante Myrick Executive Director People for the American Way About Black History Month The first …
https://www.osc.ny.gov/events/2022-black-history-month-celebrationIX.10.A Federal Treasury Offset Program (TOP) Purpose and Scope – IX. Federal Grants
… the federal creditor agency must provide each debtor with: A written notification of the nature and the amount of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10a-federal-treasury-offset-program-top-purpose-and-scopeIX.7.J Final Reports – IX. Federal Grants
… records before the final report is prepared and filed with the federal awarding agency. At any time prior to actual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reportsTown of Freedom – Financial Management (2021M-191)
… determine how much fund balance should be maintained. As a result, the Town maintained unreasonable fund balance levels, … revenues in the general and highway funds. As a result, unrestricted fund balance in these funds increased by … $735,000 as of December 31, 2020, or 69 percent of the 2021 fund appropriations. Did not establish and adopt …
https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191Copenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)
… reviewed totaling $110,469, 74 totaling $27,334 did not have adequate supporting documentation. The Treasurer did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activitiesNew Rochelle City School District – Information Technology (2021M-142)
… complete report - pdf ] Audit Objective Determine whether New Rochelle City School District (District) officials … planned to initiate corrective action. … Determine whether New Rochelle City School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/new-rochelle-city-school-district-information-technology-2021m-142Menands Union Free School District – Information Technology (2021M-78)
… loss and although the District paid IT vendors $106,460 for IT services, officials did not have clear contract …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… officials properly collected, receipted, deposited and disbursed extra-classroom activity (ECA) funds. Key … officials did not properly collect, receipt, deposit and disburse ECA funds. Because officials did not issue … whether collections were properly collected, receipted and deposited in full. Only five deposits totaling $4,038, of …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021mBeaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… account clerk/tax collector (clerk) who is responsible for receiving, recording, depositing and reporting all money collected for real property taxes and retiree health insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andTully Central School District – Network Access Controls (2021M-138)
… and could be used to inappropriately access the District’s information technology systems. Sensitive information technology (IT) control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138Town of Greene – Justice Court Operations (2021M-95)
… of Greene (Town) Justice Court (Court) properly accounted for, deposited, disbursed and reported fines and fees. Key … Findings The Town Justices (Justices) properly accounted for, reported and disbursed the fines and fees that we … Town of Greene Town Justice Court Court properly accounted for deposited disbursed and reported fines and fees …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95Village of Monticello – Budget Review (B4-14-15)
… does not include a tax overlay. The Village does not have adequate records to demonstrate the reasonableness of …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15Arlington Central School District – Network User Accounts (2021M-110)
… the use of these accounts. District officials agreed with our recommendations. … Determine whether Arlington …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110Town of Milo – Financial Condition (2020M-172)
… the Town’s financial condition. More real property taxes and user fees were levied than needed to fund operations. The … of its funds from 2017 through 2020, multiyear financial and capital plans or the following policies: Fund Balance … highway and water funds unrestricted fund balances were excessive, ranging from 97 percent to 178 percent of 2020 …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172Town of Marcy – Justice Court Operations (2020M-166)
… (Town) Justices provided adequate oversight of Justice Court (Court) financial activities and ensured collections were … Marcy Town Justices provided adequate oversight of Justice Court Court financial activities and ensured collections were …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166Davenport Fire District – Financial Activities (2020M-147)
… to support the collection of hall rental receipts. As a result, the Board of Fire Commissioners (Board), the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147