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Wayne County Court and Trust Funds (2022-C&T-1)
… court and trust funds and abandoned property to the State Comptroller as prescribed by statute. Records …
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
… State Fair. In these instances, a Centralized Corporate Customer is not required. (Refer to Section 7.A – Centralized … the Business Unit that created it. Business Units assign Customer IDs to Local Customers. A Local Customer may have a legal relationship with Centralized …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7b-local-customersV.3.G Product Code – V. Chart of Accounts (COA) Governance
The Product ChartField is used to record revenue or expenses related to agencyprovided goods or services at a more detailed level than statewide eg revenueexpenses related to specific fees fines or licenses
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeConclusion – Improving the Effectiveness of Your Claims Auditing Process
… deliberate audit of claims is conducted, a message is sent to all officers and employees that this oversight function is … local government or school district. Allocating resources to improve the effectiveness of your claims auditing process … environment of your organization. OSC will be pleased to assist you with any questions you have regarding the …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionVillage of Hempstead – Budget Review (B7-16-4)
… an independent evaluation of the Village’s proposed budget for the 2016-17 fiscal year. Background Chapter 646 of the … of May 31, 2005. Local Finance Law Section 10.10 requires all local governments that have been authorized to issue … with the fiscal year during which the local government is authorized to issue obligations and for each subsequent …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4Town 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-76VII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… vouchers charging advance account codes. After OSC’s Bureau of State Expenditures reviews and approves the payment, an ACH payment is made to the agency’s bank account. For salary advance reimbursements, special … – Agency GLBU 'FROM DATE’ – Beginning date of agencies choice 'TO DATE’ – Ending date of agencies choice. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementTown of Olive – Claims Processing and Information Technology (2012M-223)
… August 28, 2012. Background The Town of Olive is located in Ulster County and has a population of 4,419. The Town is … four elected members and an elected Town Supervisor. In the 2011 fiscal year, the Town’s operating expenditures … contract information be submitted for claims review. In addition, we reviewed 73 payments and found that 27 …
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-108SUNY Bulletin No. SU-329
… enrolled or who may enroll in SUNY 403(b) before-tax and after-tax savings plans may be affected. Background: SUNY employees may elect a flat amount 403(b) before-tax and/or after-tax deduction to be withdrawn from their … their agency whose 403(b) deductions have not been taken and inform employees that they may see changes in their …
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
… to banking institutions and securities/investment houses. However, Business Units should ensure no payment of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-fundsTown of Stratford – Supervisor’s Records (2013M-11)
… his accounting duties to a bookkeeper. Except for some minor exceptions, which we discussed with Town officials, we …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… Background The Village of Westhampton Beach is located in the Town of Southampton, in Suffolk County, and has a population of approximately … the financial software are not given to someone involved in financial operations. Routinely generate and review the …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173Town of Genesee Falls – Fiscal Stress (2013M-146)
… 440 residents. The elected Town Board is the legislative body responsible for managing Town operations, including …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146State Comptroller DiNapoli Releases Municipal Audits
… information 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 …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… requirements when presenting and adopting budgets for 2013-14 through 2018-19. Auditors determined the board … properly managed. Officials did not establish a process for staying current on water system cybersecurity threats. … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1353
… will be added through Time Entry using the earn code CFR . This amount is used for reporting and tax withholding … The CLEFR amount will be reported on the employee’s Form W-2 in box 14 under code FRB . Payroll Register and Employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1353-certification-licensure-and-exam-fee-reimbursement-clefr-2014Sharon Springs Central School District – Fund Balance Management (2022M-100)
… did not effectively manage fund balance, and need to improve their budgeting practices and be more transparent … $1.6 million. Allowed recalculated surplus fund balance to exceed the statutory limit by $2.3 million, or 23.7 … and appropriating fund balance that is not needed to finance operations is, in effect, a reservation of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Port Jervis City School District – Financial Condition (2022M-152)
… 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-152Stamford Central School District – Fund Balance Management (2022M-199)
… of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance. As a result, they were not transparent with … and the District levied more taxes than needed to fund operations. The Board overestimated appropriations from …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199