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X.10 Record Retention for Vendor Records – X. Guide to Vendor/Customer Management
… Comptroller’s (OSC) record retention requirements related to vendor registration in the Statewide Financial System (SFS). OSC’s auditors will require access to documentation from the Business Unit to support information that is entered into the Statewide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x10-record-retention-vendor-recordsEnforcement of Commission Orders and Other Agreements (Follow-Up)
… Objective To assess the extent of implementation of the four … of Public Service (Department), the Commission seeks to ensure affordable, safe, secure, and reliable access to …
https://www.osc.ny.gov/state-agencies/audits/2021/09/01/enforcement-commission-orders-and-other-agreements-followRavena-Coeymans-Selkirk Community Library – Claims Processing (2015M-28)
… Purpose of Audit The purpose of our audit was to evaluate the adequacy of the Library’s internal controls … Key Recommendation Ensure that all claims are presented to and approved by the Board prior to payment. … The purpose of our audit was to evaluate the …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/ravena-coeymans-selkirk-community-library-claims-processing-2015m-28Town of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… processes for the period January 1, 2013 through June 26, 2014. Background The Town of West Union is located in …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307Town of Westport – Internal Controls Over Water and Sewer Charges (2015M-128)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over water and sewer … Recommendations Establish written policies and procedures to provide adequate guidance and internal controls over the … for water and sewer charges. Annually audit, or cause to be audited, the Supervisor’s and Town Clerk’s financial …
https://www.osc.ny.gov/local-government/audits/town/2015/09/18/town-westport-internal-controls-over-water-and-sewer-charges-2015m-128Town of Sidney – Supervisor’s Disbursements (2015M-214)
… Purpose of Audit The purpose of our audit was to assess the Board and Supervisor’s oversight of the … does not review bank statements or canceled check images to verify that only those disbursements approved by the Board … vendor electronically affixes the Supervisor’s signature to the payroll checks without the Supervisor’s approval of …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-sidney-supervisors-disbursements-2015m-21414th Annual Emerging Manager & MWBE Conference
… Challenging Environment Wednesday, February 10, 2021 About the Conference The Emerging Manager & MWBE Conference is an … State Common Retirement Fund. As of December 31, 2020, the value of the Fund was $247.7 billion. Under the direction of … Top Women CIOs (Session A) Play Video Discussion on how the nation’s top women CIOs have managed to succeed in …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/14-annual-conferenceClaims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… Auditing claims demands more than a “rubber stamp” of the claim packages. Instead, it should entail a thorough and … purpose include: Gifts and donations to private entities in violation of the New York State Constitution, Article … should be documented or attached to the claim form. The official who initiated the purchase should document …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingTown of Princetown – Claims Auditing (2015M-50)
… 31, 2014. Background The Town of Princetown is located in Schenectady County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-princetown-claims-auditing-2015m-50State Agencies Bulletin No. 1803
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … increased for seasonal and other non-statutory positions to $15.00 for State employees whose job location is within … in NYC $15.00 (effective December 31, 2018) *The increase to $13.00 for employees whose job location is within the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1803-december-2019-minimum-wage-increase-hourly-employeesState Agencies Bulletin No. 1794
… Purpose The purpose of this bulletin is to inform agencies of OSC’s annual record update process and … entry instructions for entering SRA and TDA deductions to ensure compliance with contribution limits. Affected CUNY … Description 432 ED TDA Copeland Background Pursuant to IRS Regulations, Section 403(b): The regular annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1794-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaTown of Charlton – Internal Controls Over Billed Receivables for Water Operations (2014M-28)
… Purpose of Audit The purpose of our audit was to determine if the Town established internal controls over … been established. The water clerk could make adjustments to customer accounts without prior Board approval. Key … controls. Require Board approval for adjustments to water customer accounts. … The purpose of our audit was to …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-charlton-internal-controls-over-billed-receivables-water-operations-2014m-28Town of Carroll – Internal Controls Over Selected Financial Activities (2013M-221)
… Purpose of Audit The purposes of our audit were to review the Town’s accounting records and reports, and … May 22, 2013. We expanded the scope of our audit back to January 1, 2010, for our review of financial reports and … extension in 2011 or 2012. The Supervisor did not submit to the Board the required detailed statement of all moneys …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-carroll-internal-controls-over-selected-financial-activities-2013m-221Town of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight and the Town’s cash receipts … inaccurate estimates of revenues and appropriations to generate operating surpluses so that the Town could … for their funding, instead of inflating budget estimates to incur an operating surplus. Reduce the surplus fund …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-cayuta-board-oversight-and-cash-receipts-and-disbursements-2015m-6Town of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… Purpose of Audit The purpose of our audit was to review the financial operations of the Port Kent Water … Port Kent Water District 1, which provides water service to approximately 140 customers. The Town’s budgeted … not maintain adequate records, did not assess penalties to all tax payments received after the due date and did not …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331Compliance With Executive Order 95 (Open Data) (Follow-Up)
… Objective To determine the extent of implementation of the two … in beginning in March 2013, with covered entities required to be in full compliance by December 2019. As of June 16, …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/compliance-executive-order-95-open-data-followEast Ramapo Central School District – Budget Review (B21-5-4)
… Purpose of Budget Review The objective of this review was to provide an independent evaluation of the East Ramapo … budget for the 2021-22 fiscal year. Background Pursuant to Chapter 89 of the Laws of 2016, the New York State Department of Education (SED) is required to appoint up to three monitors to the District to provide …
https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4Rockville Centre Union Free School District - School District Website (S9-19-28)
… Union Free School District (District) used its resources to maintain a website that provided the public with … parties from readily accessing and reviewing documents to make informed decisions. Officials did not post: The final annual budget and all external CAPs to the website. Budget-to-actual results, all original budget …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/rockville-centre-union-free-school-district-school-district-website-s9-19Island Trees Union Free School District - School District Website (S9-19-34)
… Union Free School District (District) used its resources to maintain a website that provided the public with … parties from readily accessing and reviewing documents to make informed decisions. Officials did not post the: Final annual budget. Budget-to-actual results, a comprehensive property tax report card …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/island-trees-union-free-school-district-school-district-website-s9-19-34DiNapoli: February Local Sales Tax Collections Down 4.2 Percent; Year Over Year Decline Narrows
… collections for local governments declined by 4.2 percent in February compared to the same month in 2020, State Comptroller Thomas P. DiNapoli announced … to shrink, but the decline last month was less steep than in January (5.9 percent) and December (8.4 percent), and the …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-february-local-sales-tax-collections-down-42-percent-year-over-year-decline-narrows