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Village of Albion – Water and Sewer Rents (2013M-108)
… Purpose of Audit The purpose of our audit was to examine internal controls over the billing and collection … of water and sewer rents for the period January 1, 2010, to March 15, 2013. Background The Village of Albion is … large meters were tested and calibrated on a regular basis to help ensure that bills, especially those for the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108X.7.B Local Customers – X. Guide to Vendor/Customer Management
… AND POLICIES A Business Unit should use Local Customers to bill and track receivables and receipts from vendors who provide revenues to that Business Unit only and for which a revenue contract … of the State Comptroller (OSC) is not required. (Refer to Chapter XI, Section 7 – Revenue and Repayment Agreements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7b-local-customersVII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… allowable and documented State expenses. Reimbursements to cash advance accounts are required at least once a month. … this Guide for further information. It is not appropriate to use the advance account codes (59001-59005) on a cash … reviews and approves the payment, an ACH payment is made to the agency’s bank account. For salary advance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementTown of Olive – Claims Processing and Information Technology (2012M-223)
… Purpose of Audit The purpose of our audit was to review the Town’s processes for claims auditing and … technology (IT) for the period January 1, 2011, to August 28, 2012. Background The Town of Olive is located … plan. Key Recommendations Establish written procedures to ensure claims are properly reviewed prior to authorizing …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223V.3.G Product Code – V. Chart of Accounts (COA) Governance
… are being created on an as-needed basis for agencies that have defined at least three levels (inclusive of the root … Receipts and Tax detail reporting needs when all agencies have migrated to the SFS. More information, including the COA …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeState Comptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits have been issued. Village of Dering Harbor – Board Oversight … water system cybersecurity threats. The city also did not have service level agreements (SLAs) with its IT vendors. … today announced the following local government audits have been issued …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsConclusion – Improving the Effectiveness of Your Claims Auditing Process
… when conducted effectively, it can identify claims that have violated or bypassed purchasing and other important … your organization. OSC will be pleased to assist you with any questions you have regarding the information contained in this guide or any …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionTown of Livonia – Justice Court (2015M-76)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations for the period … Key Findings The Justices did not require the clerk to perform monthly bank reconciliations or accountabilities … The Justices did not routinely submit monthly reports to OSC’s Justice Court Fund (JCF) and did not remit more than …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Sag Harbor Union Free School District – Child Care Program (2016M-211)
… School District is located in the Towns of Southampton and East Hampton in Suffolk County. The District, which … did not ensure that the functions of collecting, recording and depositing of cash were adequately segregated. District … if the full or reduced Program rates should be charged and whether registration fees were paid in full. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211North Syracuse Central School District – Payroll Access and Certification (2016M-178)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over payroll user access … $151 million. Key Findings Seven individuals had access to functions in the payroll system that were not required to fulfill their assigned job duties. The District’s payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationBelfast Central School District – Procurement (2016M-317)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement procedures for the … policy that requires competition for purchases not subject to bidding requirements, the policy does not clearly … compliance with the policy or require District officials to properly document compliance when they sought competition. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… policy has not been updated and policies and procedures have not been established for computer security, disaster …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementGorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… Purpose of Audit The purpose of our audit was to review the District’s multiyear planning for the period … period but this plan does not include information related to funding and maintaining the individual reserve funds; … Develop and adopt a multiyear capital plan for a three- to five-year period that addresses the anticipated timeline …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Buffalo City School District – Special Education and Grant Administration (2017M-73)
… Purpose of Audit The purpose of our audit was to review the District’s process for claiming Excess Cost Aid … nonresident tuition for special education services and to review the grant administration procedures for the period … purchases or rentals in the calculation of costs to claim Excess Cost Aid. Key Recommendations Bill school …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationXIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… the use of a Single payment vendor ID within SFS must have proper controls in place to identify and prevent payment … of Foreign Assets Control’s website . Should you identify any request for payments to any of these individuals or organizations, you must …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-fundsCity of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… as well as the estates of three former employees may have been entitled to separation payments totaling $23,937 … (40 percent) totaling approximately $87,300 did not have the required proof of insurance on file. We also found … Review all health insurance buyouts to ensure they have adequate supporting documentation and are disbursed in …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolWayne County Court and Trust Funds (2022-C&T-1)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2018 through … established adequate procedures, maintained appropriate records and properly reported court and trust funds and …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1Town of Wilson – Fuel Procurement and Monitoring (2024M-131)
… audit period were used solely for Town purposes. Did not have a method for allocating fuel purchases to the operating … agreed with our recommendations and indicated they have initiated corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131Islip Union Free School District – Payroll (2017M-291)
… a result of this audit. … Islip Union Free School District Payroll 2017M291 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/islip-union-free-school-district-payroll-2017m-291State Police Bulletin No. SP-122
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected Employees Employees represented by PBA in Bargaining Units 07, 17 and 18 Effective Date(s) Paychecks … Shop Fee (Code 263) for New York State Troopers who are in the bargaining units listed below. Bargaining Unit Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-122-police-benevolent-association-pba-new-york-state-troopers-inc-dues-and