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South Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)
… controls are adequate to ensure that financial activity is properly recorded and reported and that Company moneys are … are safeguarded, except for controls over the use of credit cards. The Company does not have a formal policy governing the use of credit cards. Company officials do not ensure that invoices …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financialVillage of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… 2013 through September 3, 2014. Background The Village of Owego is located in the Town of Owego, Tioga County, and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Town of Dix – Justice Court Operations (2022M-06)
… recorded, deposited, reported and remitted Justice Court (Court) collections and reported adjudicated cases in a timely and accurate manner. Key Findings The Justices …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/22/town-dix-justice-court-operations-2022m-06Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… Office. Key Findings The Board did not ensure that all disbursements represented proper Department expenses, … should have developed procedures to help ensure that all cash disbursements were approved prior to payment and … should have developed procedures to help ensure that all cash receipts, including fundraising receipts, were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsChestertown Volunteer Fire Company – Financial Operations (2017M-1)
… August 31, 2016. Background The Chestertown Volunteer Fire Company provides fire protection services for the Town of Chester, Warren County. The Company is governed by a five-member …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mTown of Argyle – Town Clerk and Budgeting (2012M-231)
… Key Findings The previous Clerk used the Town’s credit card to charge personal items totaling $8,347, did not … are used for business purposes only and the monthly credit card statements are included with the monthly claims to be …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231Town of Coldspring – Town Clerk Operations (2013M-137)
… duplicate receipts for cash collected, accurately record all transactions, remit moneys due to the Supervisor and … Issue press-numbered duplicate receipts for all Town transactions where no other form of receipt is … to the Supervisor and appropriate agencies timely. Deposit all moneys timely and intact. Ensure that Town funds are not …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Cohoes Public Library – Governance and Operations (2015M-259)
… operated the Library in accordance with its charter, its bylaws and the City code. The Board is unfamiliar with the Library’s charter and bylaws and the City code pertaining to the Library. The … Ensure the Library is operating in accordance with its bylaws, its charter and City code. Periodically review and …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Payroll Improvement Project Bulletin No. PIP-005
… PS Query users are potentially affected. Background The Payroll Improvement Project will upgrade PayServ from … effective at PayServ 9.2 Go Live. Agency Actions Agency Payroll Officers should provide the information in this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-005-navigation-changes-payserv-92Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… all ECA funds were properly used. For example: One club advisor did not deposit more than $3,500 in club fundraising …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136State Agencies Bulletin No. 1971.2
… of this bulletin is to provide step-by-step guidance for Direct Deposit entry and provide details of the Direct Deposit Audit … include Entered On or After , Like Dept ID , and Update By . This will allow the agency payroll officer to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19712-direct-deposit-guidance-and-audit-queryState Agencies Bulletin No. 1971.1
… of this bulletin is to provide step-by-step guidance for Direct Deposit entry and provide details of the Direct Deposit Audit … include Entered On or After , Like Dept ID , and Update By . This will allow the agency payroll officer to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19711-direct-deposit-guidance-and-audit-queryTown of Smithville - Annual and Claims Auditing (2020M-41)
… claims. Key Recommendations Annually audit the records of all officials who receive and disburse funds. Perform a deliberate and thorough audit of all claims. Town officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-smithville-annual-and-claims-auditing-2020m-41North Colonie Central School District - Extra-Classroon Activity Funds (2019M-144)
Determine whether the central and student treasurers properly accounted for extraclassroom activity ECA fund collections and disbursements
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/north-colonie-central-school-district-extra-classroon-activity-fundsTax Exemption Administration In the Towns of Babylon, Brookhaven, Huntington, Islip and Smithtown (2019MR-1)
… - pdf] Audit Objective Determine whether town assessors in Suffolk County are properly administering select real … Citizen exemptions. … Determine whether town assessors in Suffolk County are properly administering select real …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2019/09/20/tax-exemption-administration-towns-babylon-brookhaven-huntington-islipState Agencies Bulletin No. 1971
… to enter a Direct Deposit and provide the details of the new Direct Deposit Audit Locked Query resulting from the … As a result of the combined records for Direct Deposit a new Locked Query has been provided. Agency Actions Direct … section of the employee’s Direct Deposit page (Main Menu>Payroll for North America>Employee Pay Data USA>Request …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1971-direct-deposit-guidance-and-audit-queryContract Submission System Guide for the Office of the Attorney General Users
… button and is returned to previous page. Back to top Edit My Profile Authenticated users can update their User Profile …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-guide-office-attorney-general-usersXII.4.D Certification of Internal Controls over the Payment Process – XII. Expenditures
… vendor provided required documentation, Appropriate sign offs are on all relevant documentation. The agency followed … provided all required documentation, Appropriate sign offs on all relevant documentation. Agency ensured all …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4d-certification-internal-controls-over-payment-processSome NY Schools Not Reporting Bullying or Harassment
… dedicated oversight. I will be calling for the specific allocation of funds to NYSED for the creation of dedicated … experience higher rates of depression, and have lower academic achievement and aspirations. Provisions of Article 2 … to simplify school incident reporting and better identify student safety issues. The new regulations were approved by …
https://www.osc.ny.gov/press/releases/2017/10/some-ny-schools-not-reporting-bullying-or-harassmentX.5.A Assigned Single Payment Vendor IDs – X. Guide to Vendor/Customer Management
… make payments to entities and individuals with an ongoing business relationship with New York State, agencies create … the SFS Vendor File, see guidance in Section 3 - Vendor Registration Overview of this Chapter. Other payments made in … rules and regulations. For more information on compliance requirements, see guidance in Section 3.A -Agency Vendor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x5a-assigned-single-payment-vendor-ids