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Town of Gardiner – Selected Financial Activities (2013M-67)
… Purpose of Audit The purpose of our audit was to examine internal controls over cash receipts and disbursements and the Board’s oversight of the Town’s financial activities for the period January 1, … Town of Gardiner Selected Financial Activities 2013M67 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67X.6.A Requesting a Special Use Vendor ID – X. Guide to Vendor/Customer Management
… Vendor Management Unit (VMU) for a new Special Use Vendor ID to use in the Statewide Financial System (SFS). Only the VMU can establish a Special Use Vendor ID Number. When a Business Unit determines a need for a … when applicable. The VMU will redact the claimants Social Security Number or TIN. Business Units are also able …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6a-requesting-special-use-vendor-idX.4.D Location – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES The “Location” section of the Vendor Record contains payment … values defined by the vendor. Agencies should note that Location includes a location name assigned by the Statewide Financial System … The Location section of the Vendor Record contains sets of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4d-locationTown of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… January 1, 2009, to May 31, 2012. Background The Town of Black Brook is located in Clinton County and has … Town of Black Brook Financial Condition of Sewer and Water Districts …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216State Comptroller DiNapoli Releases School District Audits
… statutory limit by more than $1.3 million or 8 percentage points and two general fund reserves were overfunded. Naples …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-1Cayuga County Probation Department – Internal Controls Over Financial Operations (2013M-171)
… of Audit The purpose of our audit was to examine the Department’s internal controls over the collection and disbursement of all moneys for which the Department is responsible for the period January 1, 2011, … in central New York State. The Cayuga County Probation Department provides services under the supervision of the …
https://www.osc.ny.gov/local-government/audits/county/2013/09/27/cayuga-county-probation-department-internal-controls-over-financial-operationsCity of Olean – Budget Review (B17-1-3)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … review letter issued in March 2016. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1713 …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3XI-A.1.B Category Codes – XI-A. Purchasing
… agencies with guidance regarding the proper use of category codes in the Statewide Financial System (SFS). In the SFS, the category code is used on purchasing documents to identify the … services that are being purchased. Using the appropriate category code provides information to agencies to enhance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1b-category-codesTown of Lyndon – Purchasing (2013M-149)
… year, budgeted appropriations totaled $184,000 for the general fund and $323,000 for the highway fund. Key Findings … would specify the number of written or verbal quotes or bids to be obtained for various dollar thresholds, among other things. The Board annually …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149City of Troy – Budget Review (B5-16-15)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … of the City's collective bargaining agreements (CBAs) have expired and the 2017 proposed budget does not contain … and stop deferring capital costs. City officials should be cognizant of the potential financial impact of the …
https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15Town of Java – Tax Collection Remittance (P1-24-21)
… – pdf] Audit Objective Determine whether the Town of Java (Town) Tax Collector remitted all collections as … month. The Tax Collector is a separately elected official of the Town and is not governed by the Supervisor. By … Determine whether the Town of Java Town Tax Collector remitted all collections as …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Town of Deerpark – Budget Review (B17-6-17)
… the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2017/11/10/town-deerpark-budget-review-b17-6-17Statistical and Information
… and joint activity in the State. This data is comparable to the data that appears on the Open Book website . … real property tax rates of the State's municipalities. How to Apply for Exclusion of Sewer Debt from Municipal Debt Limits …
https://www.osc.ny.gov/local-government/publications/statistical-and-informationTravel Advisory No. 5
… of Travel and Expense transactions for supervisory review/approval and for OSC audit. The scanned images may also be … . If the agency does not follow these requirements, the official record must be retained in a central location – … not permitted to allow individual travelers to retain the official records. Bulkload agencies must retain documents to …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseCity of Long Beach – Budget Review (B23-7-3)
… recommendations from our budget review issued in May 2022. Background The City of Long Beach, located in Nassau … implemented the recommendations provided in our May 2022 budget review letter. Key Recommendation Review our …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3Village of Endicott – Budget Review (B4-16-7)
… expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Franklin Central School District – Information Technology (2022M-19)
… software inventory or develop an IT contingency plan. In addition to finding sensitive information technology … to follow to recover data and resume essential operations in a timely manner. Key Recommendations Develop written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19Village of Suffern – Budget Review (B17-6-8)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2017-18 fiscal year are reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to … Village of Suffern Budget Review B1768 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8Town of Boylston – Procurement (2021M-56)
… methods, to obtain purchases totaling $154,248. While the Board is required by New York State General …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Campbell-Savona Central School District – Budget Review (B2-16-6)
… expenditure projections in the District’s tentative budget for the 2016-17 fiscal year are reasonable. Background The … The District consistently appropriates fund balance that is not needed to fund operations. The unemployment reserve is … expenditures. The District’s tentative budget complies with the property tax levy limit. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6