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Operational Advisory No. 12
… Budget Dates in the Statewide Financial System (SFS) and guidance on date determinations effective June 19, 2014 Guidance : The Office of the State Comptroller (OSC) updated … Accounting and Budget Dates in order to provide guidance on the appropriate use of these dates in SFS. OSC …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/12-obligation-accounting-and-budget-datesWest Seneca Fire District #6 – Financial Management (2013M-14)
… year was $617,920, which was financed primarily by real property taxes. Key Findings The Board failed to properly … most of which were purchases made with District credit cards. The Board’s audit of claims was largely ineffective … the Treasurer and purchases made on the District’s credit cards and seek reimbursement from responsible officials for …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14Wantagh Fire District – Payroll (2013M-176)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over payroll for … District’s policy. Key Recommendation Take immediate steps to correct employees maximum leave accruals based on the … The purpose of our audit was to examine the Districts internal controls over payroll for …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/20/wantagh-fire-district-payroll-2013m-176Orange County Community College – Information Technology and Financial Activities (2017M-111)
… has two campuses and about 5,500 students, is governed by a 10-member Board of Trustees. Expenditures for the 2015-16 … protected, backups were not adequately maintained and a disaster recovery plan has not been established. The … application. Improve server rooms’ physical security by installing fire suppression systems, automatic temperature …
https://www.osc.ny.gov/local-government/audits/community-college/2017/09/29/orange-county-community-college-information-technology-and-financialTown of Saugerties – Justice Court Operations (2015M-47)
… 3, 2014. Background The Town of Saugerties is located in Ulster County and has a population of approximately … Justices. The Court collected approximately $1 million in fines, fees and surcharges during our audit period. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Town of Virgil – Board Oversight (2015M-40)
… Purpose of Audit The purpose of our audit was to assess the Town’s internal controls and Board oversight … The purpose of our audit was to assess the Towns internal controls and Board oversight for …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-virgil-board-oversight-2015m-40State Agencies Bulletin No. 1456
… who claim exempt from Federal, State and/or Local tax withholding in tax year 2016. Affected Employees Employees who claimed exempt from Federal, State and/or Local tax withholdings in 2015 and employees who submit withholding … employees who claim exempt from Federal State andor Local tax withholding in tax year 2016 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1456-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2016State Agencies Bulletin No. 1633
… who claim exempt from Federal, State and/or Local tax withholding in tax year 2018. Affected Employees Employees who claimed exempt from Federal, State and/or Local tax withholdings in 2017 and employees who submit withholding … employees who claim exempt from Federal State andor Local tax withholding in tax year 2018 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1633-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2018State Agencies Bulletin No. 1543
… who claim exempt from Federal, State and/or Local tax withholding in tax year 2017. Affected Employees Employees who claimed exempt from Federal, State and/or Local tax withholdings in 2016 and employees who submit withholding … employees who claim exempt from Federal State andor Local tax withholding in tax year 2017 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1543-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2017SUNY Bulletin No. SU-214
… Purpose To provide agency instructions for processing the October 1, 2009, October 1, 2010 and October 1, 2014 Stipend Increases and the October 1, 2011 … To provide agency instructions for processing the October 1 2009 October 1 2010 and October 1 2014 Stipend …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-214-october-1-2009-october-1-2010-and-october-1-2014-stipendDivision of Housing and Community Renewal Bulletin No. DH-67
… the Pay Basis Code is ANN or the Reason code CRT (Change Rate) if the Pay Basis Code is HRY. If the employee is newly … the Pay Basis Code is ANN or the Reason code CRT (Change Rate) if the Pay Basis Code is HRY. If the employee has … the Pay Basis Code is ANN or the Reason code CRT (Change Rate) if the Pay Basis Code is HRY. Calculating the New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-67-april-2014-district-council-37-dc-37-rent-regulationHaverstraw-Stony Point Central School District – Information Technology (2021M-108)
Determine whether HaverstrawStony Point Central School District District officials established adequate internal controls over user accounts to prevent unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/haverstraw-stony-point-central-school-district-information-technologyWest Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)
… complete report - pdf ] Audit Objective Determine whether West Canada Valley Central School District (District) … Determine whether West Canada Valley Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursementsMillbrook Central School District – Information Technology – User Accounts (2021M-48)
… officials established adequate controls over user accounts in order to prevent unauthorized access, use and/or loss. Key … officials established adequate controls over user accounts in order to prevent unauthorized access use andor loss …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accountsFabius-Pompey Central School District – Claims Auditing (2022M-83)
Determine whether FabiusPompey Central School District District claims were adequately documented for appropriate purposes and were properly audited and approved prior to payment
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/fabius-pompey-central-school-district-claims-auditing-2022m-83Fly Creek Fire District – Non-Payroll Disbursements (2022M-115)
… report - pdf] Audit Objective Determine whether the Fly Creek Fire District’s (District) non-payroll disbursements … Determine whether the Fly Creek Fire Districts District nonpayroll disbursements were …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/23/fly-creek-fire-district-non-payroll-disbursements-2022m-115City of Lackawanna – Network Management and Internal Controls (2021M-215)
… identify and disable unnecessary network user accounts. As a result, 14 unnecessary generic network user accounts and 26 … awareness training. City officials have not developed a written IT contingency plan. Sensitive IT control … Recommendations Develop written policies and procedures for managing network access and disable unnecessary network …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-network-management-and-internal-controls-2021m-215Weedsport Central School District – Payroll (2021M-179)
Determine whether the compensation paid to Weedsport Central School District District administrators and business office personnel was accurate and had adequate supporting documentation
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-payroll-2021m-179Town of Wilson –Purchasing (2014M-077)
… 1, 2012 through February 11, 2014. Background The Town of Wilson is located in Niagara County and serves a population …
https://www.osc.ny.gov/local-government/audits/town/2014/07/25/town-wilson-purchasing-2014m-077Town of Jefferson – Selected Financial Operations (2014M-332)
… in Schoharie County and had a population as of the 2010 Census of 1,410. The Town is governed by an elected … and deposited. The Clerk maintained the old Supervisor’s records, which is incompatible with the Clerk’s duties, and … company in February 2014 to maintain the Town’s financial records. Key Recommendation Establish an internal control …
https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332