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VIII.1.A Accounts Payable Journal Vouchers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… payment vouchers that have been posted in SFS regardless of payment status. The Office of the State Comptroller Bureau of State Accounting Operations (OSC BSAO) Budgets and … payment vouchers that have been posted in SFS regardless of payment status …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1a-accounts-payable-journal-vouchersX.4.C Contacts – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES The “Contacts” section of the Vendor Record contains all contacts entered by the … The Contacts section of the Vendor Record contains information on all of the vendors contacts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4c-contactsSeneca Falls Central School District – Procurement (2021M-201)
… of which: $331,669 was subject to competitive bidding requirements. $124,662 required quotes. District officials … Document compliance with competitive purchasing requirements. Enter into adequate written agreements with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/seneca-falls-central-school-district-procurement-2021m-201IX.7.J Final Reports – IX. Federal Grants
… Most federal agencies require the submission of reports, either programmatic, financial, or both. Since the … Most federal agencies require the submission of reports either programmatic financial or both …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reportsTown of Freedom – Financial Management (2021M-191)
… report - pdf ] Audit Objective Determine whether the Town of Freedom (Town) Board (Board) adopted realistic budgets and maintained reasonable levels of fund balance. Key Findings The Board did not develop and … during the past three years to approximately $735,000 as of December 31, 2020, or 69 percent of the 2021 fund …
https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191IX.10.A Federal Treasury Offset Program (TOP) Purpose and Scope – IX. Federal Grants
… collection procedures. The Debt Collection Improvement Act of 1996 provides that any non-tax debt or claim owed to an agency of the federal government that remains unpaid for a period of 180 days shall be referred to the U.S. Department of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10a-federal-treasury-offset-program-top-purpose-and-scopeMenands Union Free School District – Information Technology (2021M-78)
… if the Menands Union Free School District (District) Board of Education (Board) and District officials adequately … usage; we found questionable internet use on three of six users’ computers examined. Provide IT security … if the Menands Union Free School District District Board of Education Board and District officials adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78Watertown City School District – Procurement (2021M-176)
… officials sought competition for the purchase of goods and services not subject to competitive bidding. Key Findings … policy and seek competition for the purchase of goods and services not subject to competitive bidding. Officials did not: Seek competition for the services procured from 13 professional service providers, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/watertown-city-school-district-procurement-2021m-176Town of Greene – Justice Court Operations (2021M-95)
… 30, 2021. Although the Board’s 2019 audit of the Court records and reports was incomplete, we found that its 2020 … of unidentified cash balances. Annually audit the Court’s records in a sufficiently detailed and properly documented …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95Quaker Street Fire District – Board Oversight (2021M-96)
… whether the Quaker Street Fire District’s (District) Board of Fire Commissioners (Board) provided oversight to ensure … by their policy. Approved fuel credit card payments of $4,875 without supporting documentation. Did not ensure … whether the Quaker Street Fire Districts District Board of Fire Commissioners Board provided oversight to ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96Gloversville Housing Authority – Selected Financial Operations (2015M-257)
… Purpose of Audit The purpose of our audit was to assess the Authority’s internal controls over tenant rents and claims … through June 30, 2015. Background The Gloversville Housing Authority is located in the City of Gloversville, Fulton County. The Authority, which was established in 1963 pursuant to State …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257Town of Stanford – Financial Management (2021M-130)
… was missing information and misleading, which resulted in a 58 percent decrease in real property taxes. Adopted a 2021 budget with a $749,159 increase in the tax levy over … fund operations. Exceeded its fund balance policy limit by $645,366. Key Recommendations Adopt balanced budgets and …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130Town of Hempstead – Compensatory Time (2021M-64)
… accurately accrued and accounted for compensatory (comp) time. Key Findings Town officials did not ensure comp time hours were accurately accrued and accounted for. As … result, officials do not have adequate assurance that all comp time is appropriately earned, accurately recorded and …
https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64Millbrook Central School District – Information Technology – User Accounts (2021M-48)
… officials. Key Recommendations Develop written procedures for managing system access that include periodically … user access and disabling user accounts when access is no longer needed. Develop a breach notification policy. Town officials agreed with our recommendations and indicated they will take …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accountsManchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)
… Central School District (District) officials properly and transparently used capital project resources. Key … another project phase totaling approximately $1.2 million and completed $149,000 in additional work that were not presented to and approved by the voters. The Board did not competitively …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complexTown of Westport – Internal Controls Over Water and Sewer Charges (2015M-128)
The purpose of our audit was to review the Towns internal controls over water and sewer charges for the period January 1 2014 through March 31 2015
https://www.osc.ny.gov/local-government/audits/town/2015/09/18/town-westport-internal-controls-over-water-and-sewer-charges-2015m-128Town of Tuxedo – Financial Operations (2014M-284)
… Background The Town of Tuxedo is located in Orange County and has a population of approximately 3,600. The Town is … Key Findings The Supervisor did not maintain complete and up-to-date accounting records and did not provide the Board with detailed monthly financial …
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284Town of Sidney – Budget Review (B4-15-18)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Delaware County, issued debt totaling $2.5 million to liquidate a portion of the cumulative deficit incurred by the Town due to expenses related to the Town-owned hospital for the fiscal …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-sidney-budget-review-b4-15-18Village of Monticello – Records and Reports (2020M-104)
… [ read complete report - pdf ] Audit Objective Determine whether the Village … for the Board of Trustees (Board) or department heads. Annual Update Documents (AUDs), which are the annual financial reports, constitutional tax limit (CTL) …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104Town of Duanesburg – Financial Records and Reports (2020M-116)
… The Town’s accounting records were not reliable. $590,880 in revenue and $55,182 in expenditures were not recorded. The accounting records’ …
https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116