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IV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… The State receives revenues from various sources including a variety of taxes, Federal grants, fees, fines, receipts for State-provided services, and other miscellaneous receipts. Taxes …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewTown 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 … fuel purchases and use. … 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-40Orchard Park Public Library – Audit of Claims (2016M-191)
… Background The Orchard Park Public Library is located in the Town of Orchard Park in Erie County. The Library is a member of the Buffalo and … ensure that the Secretary documents its approval of claims in the Board minutes. Develop and adopt a comprehensive …
https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191Town of Owego – Financial Management (2015M-179)
… of our audit was to assess the town’s financial condition for the period January 1, 2012 through December 31, 2014. … an elected five-member Town Board. Budgeted appropriations for the major operating funds for 2015 total approximately $11.8 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179Town of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)
… The former assistant recreation director used the Town’s credit card to make 160 personal purchases totaling … $12,938, for which the Town incurred approximately $3,774 in interest and finance charges. Key Recommendations … credit card claims for payment. Ensure credit card payments are made in full in a timely manner to avoid …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144Waterloo Central School District - Financial Condition Management (2019M-137)
… for fund balance and use surplus funds as a financing source for one-time expenditures, paying down debt or …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Roosevelt Union Free School District - Information Technology (2019M-193)
… to help prevent and properly respond to a malicious attack of the District’s Information Technology (IT) system. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193State Police Bulletin No. SP-221
… Purpose The purpose of this bulletin is to notify agencies of a modification to Deduction Code 302. Affected Employees … and 18, represented by the Police Benevolent Association of the New York State Troopers, Inc. and employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-221-modification-deduction-code-302-pba-disability-insuranceTown of Stockton – Financial Management (2014M-90)
… the maintenance of a reasonable level of surplus fund balance. Adopt budgets that included realistic estimates for …
https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90Town of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial management and fuel … 2013 totaled almost $850,000. Key Findings The Board did not adequately monitor financial operations, with unexpended … more than $491,000 over the past six years. The Town could have saved approximately $3,900 if diesel and ethanol blended …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34Hammondsport Central School District – Nonresident Tuition (2016M-248)
… Purpose of Audit The purpose of our audit was to review the District’s nonresident tuition … The Treasurer did not use correct attendance dates when calculating tuition bills for all students. Two home …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248Batavia City School District – Information Technology Equipment Inventory (2022M-74)
… written policy for establishing and maintaining controls to appropriately track and inventory IT equipment. Maintain a … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether Batavia …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventoryAccounts Payable Advisory No. 37
… have not reconciled their credit card charges timely. In fact, some unreconciled charges date back to April 2012. … Travel (NET) Charges To run reports to obtain details in SFS about outstanding credit card charges, navigate in the SFS as follows: Procurement Card transactions SFS Main …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/37-reconciliation-credit-card-transactionsSUNY Bulletin No. SU-206
… calculation of overtime. Tax Information These monies are taxable income, will be included in the employee’s taxable gross and are subject to all employment taxes and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-206-2014-discretionary-award-managementconfidential-employeesSUNY Bulletin No. SU-221
… calculation of overtime. Tax Information These monies are taxable income, will be included in the employee’s taxable gross and are subject to all employment taxes and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-221-2015-discretionary-award-managementconfidential-employeesCUNY Bulletin No. CU-550
… CUNY SS/Med Deficiency GARNSH Garnishments 603 TIAA Before Tax Arrears 604 TIAA After Tax Arrears Tax Information These monies are taxable income and are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-550-cuny-rate-increase-maintenance-workerWage Theft Investigations
… of Labor Standards (Division) is committed to safeguarding New York State workers through vigorous enforcement of State … The Division does not maintain a centralized record of all payment plans in effect, and neither the Division nor its … strategies to reduce the case backlog and complete new cases sooner. Work with Information Technology Services …
https://www.osc.ny.gov/state-agencies/audits/2014/06/06/wage-theft-investigationsComptroller DiNapoli Releases Municipal Audits
… duties. Further, the board, company members and taxpayers do not have complete assurance that foreign fire insurance … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-1IT Security Fundamentals – Information Technology Governance
… and network and system security: the CIA triad and defense-in-depth. These concepts highlight the importance of looking … collectively and will help you place the internal controls in context. CIA Triad The CIA triad refers to an information … information security. The CIA triad is a well-known model in information security development. It is applied in various …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentalsSky Light Center Inc. – Supported Housing Program
… Purpose To determine whether Sky Light Center, Inc. (Sky Light) … (OMH). The audit covered the period from February 1, 2007 to March 31, 2013. Background OMH's Supported Housing Program …
https://www.osc.ny.gov/state-agencies/audits/2014/05/05/sky-light-center-inc-supported-housing-program