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Schuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)
… or perform an accountability analysis. Key Recommendations Cease contracting with WGI for the provision of law …
https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120City of Troy – Budget Review (B5-14-23)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2015 fiscal year are …
https://www.osc.ny.gov/local-government/audits/city/2014/11/07/city-troy-budget-review-b5-14-23Comptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Baldwinsville Public Library , City of Lockport , the Town of Saranac and West … spent appropriately and effectively.” Baldwinsville Public Library – Private Funds and Employee Leave Accruals (Onondaga … Department or the Office of State Comptroller. Also, library officials have not established procedures to …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1748
… agencies that position pools and/or chartfield strings in PayServ may require updates for lapsing Affected Employees … (Sunday) this calendar year, the actual lapse date used in the system is June 28, 2019. Background Appropriations … need to contact their Appropriation Section Representative in OSC’s Bureau of State Accounting Operations to have this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1748-updating-payserv-chartfield-strings-june-lapsing-eventsDiNapoli: Clerk Pocketed Thousands in Fines
… and first degree tampering with public records, all Class D felonies. She is also charged with offering a false instrument for filing, a Class E felony, and public corruption. As a court clerk, …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-clerk-pocketed-thousands-finesComptroller DiNapoli Releases School Audits
… announced his office completed audits of the Hampton Bays Union Free School District , Harpursville Central School … being spent appropriately and effectively.” Hampton Bays Union Free School District – Claims Processing (Suffolk … announced his office completed audits of the Hampton Bays Union Free School District Harpursville Central School …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… District – Internal Controls Over Extra-Classroom Activity Funds (Washington County) The board did not adopt and … not always develop reasonable budgets or use unrestricted funds to benefit district taxpayers. Over the last three … the district appropriated $941,081 more in unrestricted funds than needed because the district also generated …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-auditsCincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the District for the … The Cincinnatus Central School District provides education to children residing in eight towns in Cortland County, five … District officials adopted budgets that included plans to use fund balance totaling almost $1.5 million between the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Cattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… 19, 2012. Background Cattaraugus County is located in the southwest portion of New York State and has a … not maintain one or more pieces of required documentation in the files for 19 of these children, for whom the County … reports. Monitor and pursue delinquent loan payments in accordance with the MDLF Operations Manual. Establish …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68City of Troy – Budget Review (B5-15-22)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … in Rensselaer County, issued debt totaling $21,630,000 to liquidate cumulative deficits in the City’s general fund … charges which may not be realized. Appropriations for retirement system contributions may not be sufficient in the …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22Town of Ontario – Board Oversight and Information Technology (2013M-105)
… 19, 2012. Background The Town of Ontario is located in Wayne County and has a population of 10,135. The Town is … properly accounted for them and repaid them timely in accordance with law. The Board consistently adopted … led to the accumulation of significant fund balances in the general and water funds and, conversely, dangerously …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105X.6.A Requesting a Special Use Vendor ID – X. Guide to Vendor/Customer Management
… Vendor Management Unit (VMU) for a new Special Use Vendor ID to use in the Statewide Financial System (SFS). Only the VMU can establish a Special Use Vendor ID Number. When a Business Unit determines a need for a Special Use Vendor ID, it should: Complete the New York State Special Use Vendor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6a-requesting-special-use-vendor-idIX.1 Accounting for Federal Grants – IX. Federal Grants
The purpose of this chapter is to explain terminology policies and procedures used in connection with federal grant accounting drawdowns and reporting
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix1-accounting-federal-grants-overviewIII.3 Scope of the SFS – III. Statewide Financial System (SFS)
… The scope of the Statewide Financial System (SFS) includes the last three phases of the New York State Financial Cycle as previously outlined … made by the State Legislature and the Division of the Budget (DOB). Internal plans made by agency management … The scope of the Statewide Financial System includes the last three …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii3-scope-sfsCUNY Bulletin No. CU-696
… Code HBB: Earnings Begin Date: Pay Period 20L/21C End date or the last date the employee was in pay status Earnings End Date: Same as Earnings Begin Date Earn Code: HBB-HB …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-696-city-university-new-york-cuny-health-benefits-buy-outCity of Mechanicville – Records and Reports (2012M-162)
… Purpose of Audit The purpose of our audit was to review the City’s financial management … 1, 2010, through February 29, 2012. Background The City of Mechanicville is located in Saratoga County and has … City of Mechanicville Records and Reports 2012M162 …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162XI-A.1.A Separation of Duties – XI-A. Purchasing
… Internal Control in New York State Government , separation of duties is a basic internal control activity that separates … and subunits. This separation helps to reduce the risk of error, waste, or wrongful acts pertaining to various … The procure-to-pay (P2P) cycle is an area where separation of duties is essential to minimize the risk of inappropriate, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1a-separation-dutiesDiNapoli: Former Potter Town Clerk Sentenced to Jail Time and Full Restitution of Nearly $27,000
… Former Town of Potter Clerk Julie Brown was sentenced to six months in Yates County jail today … office and Yates County Sheriff Ronald Spike’s office. Brown, 49, of Penn Yan, stole cash payments made to the town … took place between January 1, 2018, and May 21, 2019, when Brown resigned. She agreed to pay $26,729 in restitution as …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-potter-town-clerk-sentenced-jail-time-and-full-restitution-nearly-27000City of Mount Vernon – Budget Review (B21-6-3)
… evaluation of the City’s adopted budget for the 2021 fiscal year. Background The City of Mt. Vernon is … of uncollected taxes and could create a shortfall in 2021. The Comptroller has not prepared a valuation of the … taxes, as required, and has not filed the City’s 2020 or 2021 Constitutional Tax Limit form. The City’s adopted 2021 …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3DiNapoli: Former Potter Town Clerk Pleads Guilty to Theft of Public Funds
… Former Town of Potter Clerk Julie Brown pleaded guilty yesterday after pocketing public funds … office and Yates County Sheriff Ronald Spike’s office. Brown, 49, admitted before Judge Cook in Yates County Court … took place between January 1, 2018, and May 21, 2019, when Brown resigned. She pleaded guilty to Grand Larceny in the …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-potter-town-clerk-pleads-guilty-theft-public-funds