Search

VIII.1.A Accounts Payable Journal Vouchers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries

… (APJV) transactions are used to adjust accounting entries for payment vouchers that have been posted in SFS regardless … Operations (OSC BSAO) Budgets and Spending is responsible for reviewing and approving APJV transactions submitted by … & General Ledger Journal Entries Overview of this Chapter for guidance on: Submitting APJV and GLJE transactions to SFS …

https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1a-accounts-payable-journal-vouchers

Town of Virgil – Justice Court Operations (2015M-77)

… which includes the financial operations of the Town Justice Court. The Court has one elected Justice and a Court clerk. The Court reported a total of … in fines and fees during 2013 and 2014. Key Findings The Justice does not ensure the clerk is pursuing collections of …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-virgil-justice-court-operations-2015m-77

Town of Sidney – Budget Review (B4-15-18)

… in the Town’s preliminary budget for the 2016 fiscal year are reasonable. Background The Town of Sidney, located in … State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our … revenue and expenditure projections in the proposed budget are reasonable. The Town took appropriate action to implement …

https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-sidney-budget-review-b4-15-18

Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)

… adequate guidance and internal controls over transfer station receipts. Key Recommendations Issue duplicate … Ensure that water and sewer collections and transfer station cash receipts are deposited timely and intact. Establish a comprehensive transfer station cash receipts policy that communicates the duties, …

https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68

Citizens Hose Company – Board Oversight of Financial Operations (2015M-157)

… Hopewell and Farmington in Ontario County. The Company is a not-for-profit organization that operates an ambulance … Company Secretary inappropriately used a Company credit card for personal purchases of at least $1,100 without …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operations

State University of New York Upstate Medical Center – Selected Travel Expenses

… the use of travel monies by the State University of New York (SUNY) Upstate Medical Center (Center), for two …

https://www.osc.ny.gov/state-agencies/audits/2013/06/26/state-university-new-york-upstate-medical-center-selected-travel-expenses

Town of Petersburgh – Internal Controls Over Selected Financial Operations and the Justice Court (2015M-169)

… selected financial operations and the Justice Court for the period January 1, 2013 through August 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2015 totaled $891,816 for the general, highway and water funds. Key Findings …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/24/town-petersburgh-internal-controls-over-selected-financial-operations-and

Town of North Norwich – Budgeting (2015M-54)

… which was not available. The Board did not establish a goal for fund balance levels. The Board used non-recurring …

https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-north-norwich-budgeting-2015m-54

Town of Saugerties – Information Technology (2015M-117)

… Purpose of Audit The purpose of our audit was to determine whether … The Board also has not provided Town personnel with a copy of the acceptable computer use policy. The Board has not … ongoing basis. Provide Town personnel who use computers a copy of the acceptable use policy and retain a signed copy of …

https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117

State Agencies Bulletin No. 1782

… Purpose The purpose of this bulletin is to provide agency instructions for … Maintenance Allowance provided the employee: Has a Payroll Status of Active, Leave With Pay or Leave of Absence with an … Absence/MLS); and Works in a food service or direct care title (see GOER memorandum for a list of eligible titles) and …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1782-2019-uniform-maintenance-allowance-and-2019-work-related-clothing

Town of Blooming Grove – Board Oversight of Recreation Department Cash Receipts (2014M-360)

… 1, 2013 through June 17, 2014. Background The Town of Blooming Grove is located in Orange County and has a …

https://www.osc.ny.gov/local-government/audits/town/2015/03/04/town-blooming-grove-board-oversight-recreation-department-cash-receipts-2014m-360

Town of Cherry Valley – Budget Review (B4-14-21)

… Purpose of Audit The purpose of our budget review was to determine whether the … in the Town’s preliminary budget for the 2015 fiscal year are reasonable. Background The Town of Cherry Valley is … amount in the budget, which would provide for anticipated events and could help to improve the Town’s financial …

https://www.osc.ny.gov/local-government/audits/town/2014/11/12/town-cherry-valley-budget-review-b4-14-21

Town of Champion – Information Technology (2014M-130)

… Purpose of Audit The purpose of our audit was to review the Town’s … Town officials and employees were not aware of the Town’s breach notification policy. Therefore, they may not have been … is complete, accurate and useable. Periodically review the breach notification policy. Develop a formal disaster …

https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-champion-information-technology-2014m-130

Town of Catskill – Internal Controls Over Selected Financial Operations (2014M-165)

… internal controls over selected financial operations for the period January 1, 2012 through January 22, 2014. … Town Board, which is the legislative body responsible for managing Town operations. Budgeted appropriations for the 2014 fiscal year total approximately $7.1 million. …

https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-catskill-internal-controls-over-selected-financial-operations-2014m-165

Town of Deposit - Budget Review (B4-14-22)

… System. The 2015 proposed budget for the Town’s five funds totals $1,378,325 and is funded by estimated revenues …

https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-deposit-budget-review-b4-14-22

Town of Deerpark – Budget Review (B6-14-17)

… expenditure projections in the Town’s preliminary budget for the 2015 fiscal year are reasonable. Background The Town … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …

https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-deerpark-budget-review-b6-14-17

Town of East Hampton – Budget Review (B7-14-18)

… expenditure projections in the Town’s preliminary budget for the 2015 fiscal year are reasonable. Background The Town … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …

https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-east-hampton-budget-review-b7-14-18

Town of Deerpark – Budget Review (B6-15-23)

… expenditure projections in the Town’s preliminary budget for the 2016 fiscal year are reasonable. Background The Town … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …

https://www.osc.ny.gov/local-government/audits/town/2015/11/06/town-deerpark-budget-review-b6-15-23

Spackenkill Union Free School District – Professional Services (2021M-89)

… pdf ] Audit Objective Determine whether Spackenkill Union Free School District (District) officials sought competition … professional services and entered into written agreements with service providers. Key Findings District officials did …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89

Town of Sidney – Budget Review (B4-14-19)

… by the Town due to expenses related to the Town-owned hospital for the fiscal year that ended December 31, 2005. … The Town’s projections for rental income in the Hospital Fund included $30,000 of lease payments for which no … of $65,000. The Town is reporting accounts payable in the Hospital Fund related to the hospital which closed in 2005. …

https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-sidney-budget-review-b4-14-19