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Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… report – pdf] Audit Objective Determine whether the Town of White Creek (Town) Supervisor provided proper oversight of disbursements and filed the annual update documents (AUDs) … Findings The Supervisor did not provide proper oversight of disbursements or ensure the required AUDs were filed with …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41Jericho Union Free School District – Acceptable Use Policy (2022M-194)
… a comprehensive AUP to business office staff. As a result, PPSI related to District employees and finances could … computer or prompt the user to perform activities that may result in malware infection or PPSI exposure. In addition to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… confidentially to officials, we found that the Board of Education (Board) and District officials did not: Develop … password security and user account controls. Disable 60 of the District’s enabled nonstudent network accounts (11 percent) that were not needed. Twenty-two of these accounts (37 percent) have not been used in more …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountWayne 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 … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made … on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are deposited as …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1X.7.B Local Customers – X. Guide to Vendor/Customer Management
… and for which a revenue contract reviewed by the Office of the State Comptroller (OSC) is not required. (Refer to … that require OSC review.) For example, the Department of Agriculture and Markets should set up as Local Customers … (Refer to Section 7.A – Centralized Corporate Customers of this Chapter for additional guidance on when Centralized …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7b-local-customersVillage of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… - pdf ] Audit Objective Determine whether the Village of Canton (Village) Clerk-Treasurer maintained complete, … similar findings and recommendations to our 2012 audit of the Village. The same Clerk-Treasurer was in office for … the records were properly maintained. For example, as of May 31, 2020, the Village’s pooled cash accounts were out …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101Town of Butternuts – Highway Facility Capital Project (2021M-94)
… report - pdf ] Audit Objective Determine whether the Town of Butternuts (Town) Board transparently planned and … in planning and could have improved its monitoring of the Project. As a result, total costs to complete the … terms. Town officials disagreed with certain aspects of our findings and recommendations but indicated they …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94V.3.G Product Code – V. Chart of Accounts (COA) Governance
… will require Product codes on the transaction. For a list of Miscellaneous Receipts account codes that require Product … codes refer to Chapter IV.3.B - Miscellaneous Receipts of this Guide . Product values are captured under the SHARE … means all agencies are able to access the complete list of Product codes in the SFS. The Product ChartField is six …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeState Comptroller DiNapoli Releases Municipal Audits
… is accurate. The board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with … $18,900 and another business was overbilled $873. Town of Attica – Payments to Not-for-Profit Organizations (Wyoming … DiNapoli’s open data initiative, search millions of state and local government financial records, track state …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsConclusion – Improving the Effectiveness of Your Claims Auditing Process
… internal controls. When a thorough and deliberate audit of claims is conducted, a message is sent to all officers and … strong claims auditing process, the control consciousness of its staff is enhanced, because officers and employees will be cognizant that a careful review of claims will occur before public funds are disbursed. As …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionVillage of Hempstead – Budget Review (B7-16-4)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s proposed budget for the 2016-17 fiscal year. … Village of Hempstead Budget Review B7164 …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4Stamford Central School District – Fund Balance Management (2022M-199)
… the Stamford Central School District (District) Board of Education (Board) and officials effectively managed fund … the 2019-20 through 2021-22 fiscal years by an average of $1.4 million (14 percent) and planned to use fund balance … fund balance exceeded the 4 percent statutory limit in two of the last three fiscal years by approximately $700,000 (6.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Sharon Springs Central School District – Fund Balance Management (2022M-100)
… Sharon Springs Central School District (District) Board of Education (Board) and officials effectively managed fund … Annually overestimated appropriations by an average of $1.6 million, or 17 percent. Informed residents and … needed to finance operations is, in effect, a reservation of fund balance that is not provided for by statute and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Town of Livonia – Justice Court (2015M-76)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations … 1, 2013 through March 17, 2015. Background The Town of Livonia is located in Livingston County and has a … The purpose of our audit was to examine the Courts financial operations …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76VII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… Chapter XII, Section 6.L – Replenishing an Advance Account of this Guide for further information. It is not appropriate … balance in the Modified Accrual Ledger. The Bureau of State Expenditures will reject cash advance reimbursement … charging advance account codes. After OSC’s Bureau of State Expenditures reviews and approves the payment, an …
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 … January 1, 2011, to August 28, 2012. Background The Town of Olive is located in Ulster County and has a population of … Town of Olive Claims Processing and Information Technology 2012M223 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Village 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 … Village of Albion Water and Sewer Rents 2013M108 …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Port Jervis City School District – Financial Condition (2022M-152)
… $23.6 million, exceeding the 4 percent statutory limit by 26 percentage points or $20.4 million. We project that the … budgets and reduce surplus fund balance to comply with the statutory limit. Budget for the funding of reserves and capital projects rather than …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152SUNY Bulletin No. SU-329
… Purpose: The purpose of this bulletin is to notify SUNY agencies of calculation changes pertaining to 403(b) deductions. … no 403(b) deduction is withheld. The SUNY Office of University-Wide Benefits requested the ability to withhold … The purpose of this bulletin is to notify SUNY agencies of calculation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-329-partial-deductions-suny-403b-plansXIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… with terrorists and terrorist organizations. The Office of Foreign Assets Control within the US Department of Treasury administers this Executive Order. This office maintains the list of terrorists and terrorist organizations identified in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-funds