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Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)
… (BOCES) officials properly monitored and accounted for fixed assets. Key Findings BOCES officials did not properly monitor and account for fixed assets. Thirty-two (64 percent) of the assets … tested and valued at $64,300 were not properly accounted for. We found: 28 assets (computers, electrostatic sprayers, …
https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixedI.5 OSC Bureau Contact Information – I. OSC Guide to Financial Operations Overview
… SYSTEM HELP DESK The SFS Help Desk is the central point-of-contact for system-related questions and problems of a … BUREAU OF STATE ACCOUNTING OPERATIONS Agencies should contact the Bureau of State Accounting Operations for … be directed to the OSC Bureau of Contracts unless other contact information has been specifically identified in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i5-osc-bureau-contact-informationVII.1 State Revenues Overview – VII. State Revenues and Appropriated Loan Receivables
… to notify BSAO CMU by e-mail at [email protected].gov of any substantial deposits to the State’s General … It is the agencies’ responsibility to ensure that their AR Deposits transactions are entered into SFS for OSC BSAO approval and posting . BSAO will approve and post the AR Deposit transaction as soon as possible after verifying …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii1-state-revenues-overviewV.3.E Programs – V. Chart of Accounts (COA) Governance
… to capture the Generally Accepted Accounting Principles (GAAP) basis Program groupings (RPT_SW_PRGM). Both trees can … program values can roll up to the same budgetary value. GAAP BASIS PROGRAM TREE Level 1: All State Programs Level 2: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3e-programsTown of Greenfield – Golf Course Collections (2021M-133)
… Golf course collections were not properly recorded in the form collected, remitted to the bookkeeper in a timely manner … (golf pro) did not reconcile daily cash, checks and credit card collections to the POS detail to ensure sales were …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133Lyncourt Union Free School District – Information Technology (2020M-121)
… School District (District) officials adequately managed network user accounts and developed a disaster recovery plan. … Key Findings District officials did not adequately manage network user accounts or develop and adopt a written disaster … District officials should have: Disabled 17 of the 113 network user accounts we examined. The 17 user accounts were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121The Monthly Report – Enhanced Reporting
NYSLRS employers report information about employees through Retirement Online including their earnings the number of days worked and more
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/monthly-reportVillage of Mayville – Online Banking (2020M-150)
… online banking transactions. A dedicated computer was used for online banking but authorized users were not provided …
https://www.osc.ny.gov/local-government/audits/village/2021/03/05/village-mayville-online-banking-2020m-150Buffalo Collegiate Charter School – Credit Cards (2022M-69)
… (Treasurer) did not adequately review credit card charges in a timely manner. The Treasurer reviewed credit card … paid. We reviewed all 18 credit card charges over $2,500 in our audit period totaling $70,337 and found no evidence … the existing policy requirements and made nearly $51,000 in unsubstantiated credit card purchases. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69South Mountain Hickory Common School District – Financial Management (2022M-49)
… based on historical expenditures that are adjusted for reasonably anticipated increases or decreases. Comply … Develop accurate and reliable annual reports and account for all District assets. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mXIX.6.A Cost Allocation – XIX. Project Costing (PCIP)
… allocated based on Time and Labor data. The integration of payroll and labor cost allocation is a statewide requirement … The reconciliation requires that labor be based on paid payroll expenditures. A system reconciliation of costed labor … and employee. The reconciliation between costed labor and payroll expenditures will be based on the same time period. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6a-cost-allocationState Agencies Bulletin No. 170
… explain OSC automatic processing and agency procedures to cancel Additional Annual Salary Factors on the Additional Pay … put an end date on the Additional Pay panel to cancel the earnings. The end date used by the system is the … Agency Procedures The following procedures are required to cancel Additional Annual Salary Factors for employees that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/170-canceling-additional-annual-salary-factorWashington County Local Development Corporation – Revolving Loan Program (2021M-57)
… Determine whether Washington County Local Development Corporation Corporation officials provided adequate approval …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingFormer Delhi Deputy Superintendent Faces Grand Larceny Charge
… County District Attorney John Hubbard. Rosenthal, 63, of Delhi, was charged today with third-degree grand larceny … Police and District Attorney Hubbard for working with my staff to expose this alleged crime.” “I greatly appreciate the work of the Office of the State Comptroller in bringing about this …
https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-chargeTaconic Hills Central School District – Financial Management (2019M-155)
… realistic budgets to maintain fund balance within the statutory required limit. Key Findings The Board … balance totaled approximately $6.5 million, exceeding the statutory limit by 13 percentage points. Key Recommendations … the amount of surplus fund balance to comply with the statutory limit and use the excess funds in a manner more …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155Town of Wawarsing - Financial Oversight of Select Activities (2018M-239)
… report - pdf] Audit Objective To examine the adequacy of internal controls over selected financial activities to … clerk) paid a vendor, who is a relative, a double payment of $86,154. The former account clerk did not reimburse the … To examine the adequacy of internal controls over selected financial activities to …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-financial-oversight-select-activities-2018m-239Liverpool Central School District – Information Technology Assets (2020M-59)
… did not perform comprehensive inventory counts. Our review of 529 purchased items, totaling about $448,000, found that … inventory records. Officials could not locate three of the 48 IT items we tested: a laptop and two cameras, … and applicable licenses. Perform physical inventories of hardware and compare them to inventory records, and review …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59Monsey Fire District – Board Oversight (2020M-62)
… Municipal Law financial filing and audit requirements. For seven consecutive years, an annual update document (AUD), …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62Oversight of Industrial Hemp
… Objective To determine whether the Department of Agriculture and … the United States, as both the stalk and seed can be used to produce a wide range of products, from clothing to building materials and biodegradable plastics. Federal and … To determine whether the Department of Agriculture and …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/oversight-industrial-hempComptroller Authority to Audit Local Development Corporations (LDCs)
… A.7476 (Magnarelli) / S.5445 (Skoufis) – Relates to audits by the State Comptroller of certain organizations controlled by municipal corporations and certain other government … Relates to audits by the State Comptroller of certain organizations controlled by municipal corporations and certain other government …
https://www.osc.ny.gov/legislation/comptroller-authority-audit-local-development-corporations-ldcs-0