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Onteora Central School District – Procurement and Claims Auditing (2021M-216)
… District (District) officials procured goods and services in a cost-effective manner and ensured claims were audited … officials did not always procure goods and services in a cost-effective manner or ensure claims were audited for … District District officials procured goods and services in a costeffective manner and ensured claims were audited for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216XV.16.A Overview – XV. End of Year
… and/or generally accepted accounting principles (GAAP). Guide to Financial Operations REV. 01/01/2017 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16a-overviewXIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures
… A bank account may need to be opened and maintained by an … or persons receiving moneys shall be deposited in a bank or trust company approved by the State Comptroller. Upon … It is also the intent of OSC to limit the number of state bank accounts and the services provided to the minimum level …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overviewHerkimer County Industrial Development Agency – Claims Auditing (2022M-12)
… appoint someone to audit claims and did not develop and adopt written policies, procedures or other guidance to … after payments were made. Key Recommendations Develop and adopt written policies and procedures for the claims audit …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/04/08/herkimer-county-industrial-development-agency-claimsLong Lake Central School District – Capital Project (2021M-183)
… monitored and accounted for the project consisting of building improvements, upgrades and tennis court …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183VIII.3 Interagency Billing – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Interagency billing is a process that allows agencies to bill each other, settling bills without the need for a paper check and using accounting entries only. The interagency billing … Agency Bills an Online Agency The Billing Agency creates a bill for the customer (Billed Agency) in the SFS Billing …
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)
… supported. Officials: Did not perform supervisory reviews of canceled check images and journal entries. Paid $300,000 … fees totaling $2,473 without review and approval of the related invoices. Key Recommendations Review canceled … images and journal entries to provide additional oversight of the CFO’s duties. Establish a written agreement with the …
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
… GSC – Fixed Costs GSC – Claims, Awards, Judgments, and Settlement Agreements Debt Service Grants and Public …
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
… must submit a request to the Vendor Management Unit (VMU), for a new Single Payment Vendor ID to use in the Statewide … Payment Vendor Request” in the subject line. QUESTIONS For questions about this process, contact the VMU (518) … must submit a request to the Vendor Management Unit VMU for a new Single Payment Vendor ID to use in the Statewide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x5b-requesting-single-payment-vendor-idCopiague Fire District – Cash Disbursements (2019M-225)
… if the Board ensured that the cash disbursements process was adequately segregated and cash disbursements were … if the Board ensured that the cash disbursements process was adequately segregated and cash disbursements were …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225Collection and Use of the Motor Vehicle Law Enforcement Fee
… 2012. Background New York State collects the Motor Vehicle Law Enforcement Fee (Fee) on each automobile insured in the … for the State Police. The Division funds grants to assist law enforcement agencies such as police departments and district attorney's offices to combat motor vehicle theft and insurance fraud. …
https://www.osc.ny.gov/state-agencies/audits/2013/07/12/collection-and-use-motor-vehicle-law-enforcement-feeTown of Wright – Financial Operations (2014M-277)
… Purpose of Audit The purpose of our audit was to review the Town’s budget planning and financial … The purpose of our audit was to review the Towns budget planning and financial …
https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277Town of Springport – Financial Management (2014M-329)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and budgeting … of $767,836. The Town appropriated more fund balance than was actually available which led to deficits in unexpended … The purpose of our audit was to review the Towns financial management and budgeting …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329Town of Leicester – Budgeting and Financial Oversight (2015M-158)
… Purpose of Audit The purpose of our audit was to examine the Town’s budgeting and financial oversight … The purpose of our audit was to examine the Towns budgeting and financial oversight …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158Town of Middlefield – Budgeting (2015M-109)
… Purpose of Audit The purpose of our audit was to assess the Board’s practices regarding adopting, … and a listing of the receipts and disbursements, there was no evidence that the Board and Department heads discussed … The purpose of our audit was to assess the Boards practices regarding adopting …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Town of York – Budgeting and Financial Oversight (2014M-181)
… Purpose of Audit The purpose of our audit was to examine the Town’s budgeting practices and financial … The purpose of our audit was to examine the Towns budgeting practices and financial …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-york-budgeting-and-financial-oversight-2014m-181Town of Mamakating – Records and Reports (2015M-164)
… 23, 2015. Background The Town of Mamakating is located in Sullivan County, has a population of approximately 12,000 and is governed by an … $5.7 million. Key Findings Interfund advances reported in the annual financial report as of December 31, 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164Ethelbert B. Crawford Public Library – Disbursements (2013M-222)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the Library’s … expenditures or were paid for a higher amount than what was actually owed. Two vendors had initiated a combined total … totaling $89,000 were for a public works contract that was not competitively bid as required by the Law. Key …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… Purpose of Audit The purpose of our audit was to assess the Library’s internal controls over cash … The purpose of our audit was to assess the Librarys internal controls over cash …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223CUNY 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 … Unit TE). Effective Date(s) Payment will be made in a separate check dated 02/13/2020. There is no direct deposit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-671-2019-city-university-new-york-cuny-nurses-health-specialty