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The Economic Impact of the Great Outdoors
… New Yorkers prepare for summer vacations and to celebrate the 4th of July weekend, many plan to go swimming, camping, … from the Finger Lakes to the beaches and shores of Long Island. According to the State Office of Parks, Recreation … part of many upstate communities. According to the NY Department of Economic Conservation, there were over 2.6 …
https://www.osc.ny.gov/reports/economic-impact-great-outdoorsXII.8.A Workflow in the Accounts Payable Module – XII. Expenditures
… POLICIES This section provides an overview and guidance to Business Units regarding voucher workflow in the Accounts Payable module. Online Business Units should document voucher approvals in the … final user to approve a voucher prior to submittal to the Office of the State Comptroller (OSC) must be the department …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8a-workflow-accounts-payable-moduleOntario County Four Seasons Development Corporation – Procurement (2021M-197)
… procurement policy (Policy) lacks a provision for sole source purchases and guidance for maintaining documentation …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationCity of Lackawanna – Garbage Collection Fees (2021M-206)
… complete report - pdf ] Audit Objective Determine whether City of Lackawanna (City) officials properly assessed and billed solid waste …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206IX.12.M Journal Vouchers – IX. Federal Grants
… state voucher payments between state and federal funds. In very rare cases, it may be necessary to finance payments from federal fund appropriations that later are journal … expenditures/disbursements and increase the cash balance in the federal fund which results in a state CMIA interest …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12m-journal-vouchersIX.4.J State Requirements in Support of CMIA Implementation – IX. Federal Grants
… For most federal programs subject to CMIA, interest … “cash manage” their own grant awards will be responsible for supplying information needed for such calculations. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix4j-state-requirements-support-cmia-implementationSullivan County Board of Cooperative Educational Services – Separation Payments (2021M-171)
… complete report - pdf ] Audit Objective Determine whether Sullivan County Board of Cooperative Educational Services … they will take corrective action. … Determine whether Sullivan County Board of Cooperative Educational Services …
https://www.osc.ny.gov/local-government/audits/boces/2022/01/28/sullivan-county-board-cooperative-educational-services-separation-payments-2021mCopiague Fire District – Credit Card Purchases (2019M-98)
… card purchases were necessary, adequately supported and for legitimate District purposes. Key Findings Of 1,174 … by $5,047. The Board approved 28 charges totaling $5,786 for refreshments that were in violation of New York State … findings in our report. Appendix B includes our comments on certain issues District officials raised in their …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98IX.5.B Billing for Onboarding Agencies – IX. Federal Grants
… the Federal Billing Process (See Chapter XIV, Section 15.E of this guide on how to set this up in the Project …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5b-billing-onboarding-agenciesIX.5.A Billing for Non-Onboarding Agencies – IX. Federal Grants
… own Federal Grant Projects, Customer Contracts and Awards in SFS Have their Projects and Customer Contracts under their own agency PCBU Use the Commitment Control Module in SFS to budget for Federal Grant Projects Split costs … Award, Project, and Activities have been established in SFS and Project Budgets are created, agencies are able to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5a-billing-non-onboarding-agenciesIslip Fire District – Disbursements (2020M-9)
… in compliance with New York State General Municipal Law and the District’s policies. Key Findings The Board: Made an … paid for medical expenditures. Ensure all gas and general credit card charges are sufficiently supported with itemized receipts before audit and approval for payment. Ensure that conference and travel …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Roxbury Central School District - Health Insurance Buyouts (2019M-89)
… during our audit period. Three employees received $34,738 in health insurance buyouts that they may not have been … about the intent of the health insurance buyouts outlined in the CBAs and determine whether changes should be made to … action. Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89DeRuyter Central School District - Information Technology (2019M-175)
… personal Internet browsing and their use of social media on District computers. Provide IT security awareness training … information system software application (SIS) based on job duties. Disable unneeded network and local user … to ensure users only have the permissions needed for their job duties and disable any unneeded user accounts. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175Town of Oneonta – Town Clerk (2021M-59)
… Clerk properly recorded, deposited and remitted Clerk fees in a timely manner. Key Findings The Clerk properly recorded … and remitted all fees collected during the audit period in a timely manner. However, the Clerk did not always deposit … the required time frame. The Clerk did not: Deposit $5,266 in fees collected within the required time frame. Prepare …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59City of Johnstown – Financial Management (2020M-134)
… the City of Johnstown (City) officials maintained accurate and complete financial information to adequately manage … Key Findings City officials did not maintain accurate and complete financial information to adequately manage … annual financial reports late for fiscal years 2016 and 2017 and had not filed the reports for 2018 or 2019 as of …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134Town of New Castle - Recreation Department Cash Receipts (2020M-19)
… Key Findings The Board did not develop a comprehensive cash collections policy to provide guidance for payments received at the Department. The Department did … made in May 2018 and May 2019, the Department generated receipts up to 21 days after registration and remitted money …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-new-castle-recreation-department-cash-receipts-2020m-19Town of Bennington - Financial Management (2019M-249)
… report - pdf] Audit Objective Determine whether the Board and Town officials properly managed finances by ensuring … estimates were realistic, establishing multiyear financial and capital plans and planning for and using fund balance. Key Findings Overall …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249Copenhagen Central School District - Procurement (2019M-238)
… subject to competitive bidding. Key Findings Our review of 24 purchases totaling about $128,000 found that District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/copenhagen-central-school-district-procurement-2019m-238Town of Stanford – Financial Management (2021M-130)
… 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-130New Hartford Central School District – Payroll (2021M-149)
… Officials did not: Adequately segregate the duties of or establish adequate compensating controls over the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149