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Long Lake Central School District – Capital Project (2021M-183)
… of when the project is complete. District officials agreed with our findings. … Determine whether Long Lake Central …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183IV.1 Overview – IV. Accounting Codes - Uses and Descriptions
… within the SFS. Preparation of Financial Statements The General Ledger is the basis for financial statement preparation. It … SFS users have access to Tree Viewer, regardless of their General Ledger Business Unit (GLBU) or module security. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv1-overviewVillage of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to evaluate internal controls over the … 1, 2013 through November 17, 2015. Background The Village of Millport is located in the Town of Veteran in Chemung …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256Town of Colonie –Justice Court Operations (2014M-114)
… internal controls over the Court’s financial activity for the period January 1, 2012 through January 31, 2014. … Key Recommendations There were no recommendations for this audit. … The purpose of our audit was to assess … internal controls over the Courts financial activity for the period January 1 2012 through January 31 2014 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/06/27/town-colonie-justice-court-operations-2014m-114CUNY Bulletin No. CU-671
… the Time Entry page. Affected Employees CUNY employees in the following titles are affected: Staff Nurse (Full-time) … Nurses Health Specialty Differential payment for employees in the classified staff titles of Staff Nurse and Nurse Practitioner is made in accordance with the 2010-2017 agreement between CUNY and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-671-2019-city-university-new-york-cuny-nurses-health-specialtyEfficiency of Warehouse Space
… of all State warehouses – leased and State owned – does not exist. OGS has not yet reduced any State-owned … Initiative, because OGS was directed to first evaluate and reduce leased warehouse space. Key Recommendations Identify …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/efficiency-warehouse-spaceTown of Clarkson – Budgeting and Board Oversight (2013M-339)
… practices and, as a result, repeatedly adopted budgets with unrealistic estimates for revenues, expenditures and … The Board has not entered into detailed written agreements with the payroll processor and bank to ensure that the Town’s … that the Town should maintain. Develop and adopt budgets with realistic estimates of revenues and expenditures and the …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339What Tier Are You In?
… through December 31, 2009 Tier 5 January 1, 2010 through March 31, 2012 Tier 6 April 1, 2012 or after There are no … Tier 1 before July 31, 1973 Tier 2 July 31, 1973 through June 30, 2009 Tier 3 July 1, 2009 through January 8, 2010* Tier 5 January 9, 2010 through March 31, 2012 Tier 6 April 1, 2012 or after *PFRS members …
https://www.osc.ny.gov/retirement/members/what-tier-are-youTown of Berlin – Internal Controls Over Water District No. 2 Operations (2015M-51)
… compensating controls to mitigate the risks associated with the lack of segregation of duties, including oversight …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-berlin-internal-controls-over-water-district-no-2-operations-2015m-51Town of Charleston – Internal Controls Over Payroll Processing (2013M-326)
… payroll processing for the period January 1, 2012 through June 30, 2013. Background The Town of Charleston is located … does not review the payroll records for any errors. As a result, all six highway department employees received a total …
https://www.osc.ny.gov/local-government/audits/town/2014/01/31/town-charleston-internal-controls-over-payroll-processing-2013m-326Town of Beekman – Misappropriation of Cash Receipts (2015M-41)
… of $390,178 from the Town and, on March 5, was charged with grand larceny related to additional theft uncovered in … were not deposited within 10 days, as required by law, with some deposited between 11 to 67 days after collection. … receipts. Ensure that deposits are timely in accordance with applicable laws. … The purpose of our audit was to …
https://www.osc.ny.gov/local-government/audits/town/2015/04/17/town-beekman-misappropriation-cash-receipts-2015m-41Tupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)
… ensure that the Treasurer reconciles all bank statements with Department records and reports bank account activity to … ensure that the Treasurer reconciles all bank statements with Department records and reports bank account activity to …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-boardVIII.3 Interagency Billing – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… (open item) and payables (voucher). DIFFERENT SCENARIOS WITH Online AND Future Phase AGENCIES PERFORMING INTERAGENCY … A voucher is created in the SFS Accounts Payable module with the Billing Agency as the vendor to be paid and the … disputes the amount of the charge, they must negotiate with the Billing Agency for an adjusted invoice. This process …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii3-interagency-billingSt. Lawrence County Industrial Development Agency and Local Development Corporation – Disbursements (2021M-174)
… of the CFO’s duties. Establish a written agreement with the IDA that specifies the services to be provided to … services prior to payment. LDC officials generally agreed with our recommendations and indicated they planned to take …
https://www.osc.ny.gov/local-government/audits/county/2022/01/21/st-lawrence-county-industrial-development-agency-and-local-development-corporationIV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… Legislature authorizes State agencies to make expenditures and incur obligations for specific purposes each fiscal year in the form of an … (NPS) NPS – Contractual Services NPS – Travel NPS – Equipment NPS – Supplies and Materials NPS – Indirect Costs …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewX.5.B Requesting a Single Payment Vendor ID – X. Guide to Vendor/Customer Management
… VMU via fax at (518) 402-4212 or email at [email protected] with “Single Payment Vendor Request” in the subject line. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x5b-requesting-single-payment-vendor-idCopiague Fire District – Cash Disbursements (2019M-225)
… and cash disbursements were adequately supported and for legitimate District purposes. Key Findings The Board did … are not properly segregated. Key Recommendations Conduct a deliberate and thorough audit of each claim to ensure that … generally agreed with the findings in our report. Appendix B includes our comments on certain issues District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225Herkimer County Industrial Development Agency – Claims Auditing (2022M-12)
… and approved prior to payment. HCIDA officials agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/04/08/herkimer-county-industrial-development-agency-claimsTown of Stony Point – Claims Processing and Purchasing (2014M-239)
… numbered between monthly abstracts. One abstract with no supporting claim detail was signed by four Board …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-stony-point-claims-processing-and-purchasing-2014m-239Town of Ira – Financial Management (2014M-280)
… and capital plans. Key Recommendations Adopt budgets with realistic estimates of anticipated revenues for the …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-ira-financial-management-2014m-280