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II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… The basic financial statements consist of statements comprised of both government-wide and fund financial statements and notes to the financial statements. The basic …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsSackets Harbor Central School District - Information Technology (2019M-208)
… officials did not: Establish written procedures for password management, wireless security, remote access and … Key Recommendations Adopt comprehensive procedures over password management, wireless security and remote access. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/sackets-harbor-central-school-district-information-technology-2019m-208Town of Mayfield - Town Clerk (2016M-29)
… report - pdf] Purpose of Audit The purpose of our audit was to review the Clerk’s financial operations for the period … records in a timely manner. … The purpose of our audit was to review the Clerks financial operations for the period …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29Akron Fire Department – Financial Activities (2014M-196)
… of Akron in Erie County. The Department provides fire protection services to the Village and the Town of Newstead. … $625,000 and were funded primarily with grants, fire protection contracts and fundraising activities. The Board of … chief fiscal officer. Key Findings We found 101 credit card purchases totaling $22,100 did not have original …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196Sauquoit Valley Central School District - Procurement (2019M-228)
… sought for the purchase of goods and services not subject to competitive bidding. Key Findings District officials did … Use a request for proposal (RFP) process or solicit quotes to seek competition when procuring professional services. … agreed with our recommendations and indicated they planned to take corrective action. … Determine whether District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/sauquoit-valley-central-school-district-procurement-2019m-228Town of Cornwall – Financial Condition (2014M-123)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … adopted budgets that did not provide sufficient revenues to fund expenditures and relied on fund balance to finance operations. The Board has not created multiyear …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-cornwall-financial-condition-2014m-123VI.3.B Budget Transfers Within a Business Unit – VI. Budgets
… budget lines. The Budget Transfer Component can be used to post Apportionments, Budget Transfers, Consolidation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3b-budget-transfers-within-business-unitLaurens Fire District – Financial Activities (2021M-43)
… established adequate controls over financial activities to safeguard assets. Key Findings The Board did not establish … adequate controls over District financial activities to safeguard assets. The Board did not segregate key duties … established adequate controls over financial activities to safeguard assets …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43Herkimer-Fulton-Hamilton-Otsego BOCES – Online Banking (2021M-21)
… (BOCES) officials established controls to ensure online banking transactions were appropriate and secure. Key … transactions are not compared to supporting documentation. Bank agreements lack important components such as identifying … to process online banking transactions or requiring the bank to provide confirmations of online transactions. A …
https://www.osc.ny.gov/local-government/audits/boces/2021/05/14/herkimer-fulton-hamilton-otsego-boces-online-banking-2021m-21Franklin-Treadwell Fire District – Disbursements (2021M-16)
… District (District) officials provided adequate oversight to ensure disbursements were authorized, supported and for … for appropriate District purposes. However, the failure to review disbursement activities increases the risk for … Key Recommendations Provide additional oversight to mitigate the lack of segregation of duties. Establish …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16Safety at Stations (Follow-Up)
… two recommendations included in our initial report, Safety at Stations (Report 2016-S-91 ). About the Program Staten … miles) from St. George Terminal to the southern terminal at Tottenville. Riders can connect with New York City Transit system buses at many of SIR’s 21 stations or to the Staten Island Ferry. …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/safety-stations-followTown of Carmel – Selected Financial Activities (2015M-201)
… 1, 2014 through June 30, 2015. Background The Town of Carmel is located in Putnam County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/11/27/town-carmel-selected-financial-activities-2015m-201Minds in Motion, Inc. – Compliance With the Reimbursable Cost Manual
… provides preschool special education services to children with disabilities who are between three and four years of … be eligible for reimbursement, reported costs must comply with the RCM requirements. For the fiscal year ended June 30, … related, $933 in costs for meals provided at meetings for staff, and $45 in gifts. Key Recommendations To SED : Review …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/minds-motion-inc-compliance-reimbursable-cost-manualQuality Services for the Autism Community – Compliance With the Reimbursable Cost Manual
… determine whether the costs reported by Quality Services for the Autism Community (QSAC) on its Consolidated Fiscal … For the fiscal year ended June 30, 2015, QSAC received $3.7 million in State funding for the cost-based SC and SEIT … 64 expenses totaling $29,481 in administration dues and subscriptions and identified expenses totaling $7,677 that …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/quality-services-autism-community-compliance-reimbursable-cost-manualAuditory Oral Learning Center – Compliance With the Reimbursable Cost Manual
… Education Itinerant Teacher services, Preschool Special Class full day, and Preschool Integrated Special Class to children with disabilities who are between the ages … Director (ED), who is responsible for the overall general administration of AOLC. The ED is appointed by, and under the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/auditory-oral-learning-center-compliance-reimbursable-cost-manualHomer Central School District - Criminal History Background Checks (2019M-76)
… checks. District officials agreed with our recommendations and indicated they planned to take corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/homer-central-school-district-criminal-history-background-checks-2019m-76Town of Cheektowaga – Awarding Contracts for Goods and Services (2013M-293)
… Purpose of Audit The purpose of our audit was to review the Town’s procurement process for the period … that resulted in payments totaling more than $10.6 million to two contractors. The Town also failed to properly monitor the services provided by three of the …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-cheektowaga-awarding-contracts-goods-and-services-2013m-293Oversight of Public Water Systems (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Oversight of Public Water Systems (Report 2017-S-45 ). About the Program Our initial audit report, issued on September 24, 2018, … Department implemented both recommendations contained in our original audit report. … To determine the extent of …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/oversight-public-water-systems-followVIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… An Expenditure transfer is used to adjust or reclassify previously posted expenditure …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfersVIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… A Revenue transfer is used to adjust or reclassify previously posted revenue … in SFS. Revenue transfers may be done within the same fund or between funds. Revenue Transfers include, but are not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfers