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Accounts Payable Advisory No. 71
… a class on this topic at the Fall Conference on October 26, 2021. Please refer to the Guide to Financial Operation, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/71-processing-payments-subject-federal-reportingFreeport Union Free School District – Financial Management (2024M-49)
… School District’s (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance … Free School Districts District Board of Education Board and District officials properly managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct … (Village Law) Section 4-408. The last completed audit was for the fiscal year ending May 31, 2021. Ensure the AFR was … accurate. The Board’s ineffective oversight resulted in: A limited ability to oversee financial operations, An …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Montauk Fire District – Board Oversight (2024M-117)
… received longevity and overtime payments totaling $25,000 in 2023 that were not authorized by the Board. The District’s … with New York State General Municipal Law (GML) in several aspects, potentially inhibiting volunteer … Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… distinct and separate from the Town of Virgil, and located in Cortland County. The Board of Fire Commissioners consists … cannot verify if it is approving all claims for payment. In addition, it cannot determine whether there are any … the Office of the State Comptroller and file future AUDs in a timely manner. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… Purpose of Audit The purpose of our audit was to determine if the Uniondale … by an elected five-member Board of Fire Commissioners and has 12 full-time employees and 126 volunteer members. The … current firehouse hall rental policy and procedures are inadequate, and it did not comply with the provisions in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardRichmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… 7, 2013. Background The Richmond Fire District, located in Ontario County, is a district corporation of the State, … has declined 74 percent from approximately $120,000 in 2010 to $30,000 in 2012 and available cash decreased from $131,000 to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mCity of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… identify conflicts of interest were not filed. Payments in lieu of taxes (PILOTs) billing and collections were not … district and library, $300,875. Tax exemptions disclosed in audited financial statements were overstated. Key … Appendix B includes OSC’s comments on issues raised in the IDA’s response. …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mClarence Central School District – Financial Condition Management (2022M-46)
… the Clarence Central School District’s (District) Board of Education (Board) and District officials effectively … appropriations from 2018-19 through 2020-21 by a total of $16 million and appropriated $6.4 million that was not … In effect, officials improperly sheltered a portion of surplus fund balance from the statutory limit and made …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Whitney Point Central School District – Information Technology (2023M-179)
… of these user accounts were subsequently deleted during our audit fieldwork. Key Recommendations Develop written … parties. District officials generally agreed with our recommendations and have indicated they planned to initiate corrective action. Appendix B includes our comment on an issue that was raised in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179Falconer Central School District – Financial Management (2024M-52)
… Board and District officials’ budgeting practices resulted in the District levying more real property taxes than needed, a significant accumulation of surplus fund balance in excess of the statutory limit and missed opportunities to … finance operations as a means to accumulate surplus funds in excess of the legal limit or to provide a funding source …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… or develop an IT contingency plan. This increases the risk of unauthorized access, lost data, and inability to recover … to officials, and also determined: The District’s use of two central network management tools for over 10 years has created security concerns due to lack of monitoring of all accounts on both tools. Ninety-one …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationDayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… to ensure that financial activity is properly recorded and reported and that Company moneys are safeguarded for the period … The Company is governed by an elected President, Treasurer and Secretary. Company expenses for January 1, 2012 to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialJefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… signature on the warrant. However, the Board minutes do not consistently indicate the approval to pay these …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013mSchoharie County – Stream Restoration Project and Contract Process (2015M-87)
… Purpose of Audit The purpose of our audit was to examine County officials’ oversight of the Stream Restoration Project and the overall contract …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87County of Rockland – Budget Review (B6-14-24)
… expenditure projections in the County’s preliminary budget for the 2015 fiscal year are reasonable. Background The … completed a review of the County’s preliminary budget for the 2015 fiscal year. The objective of the review was to … projections in the proposed budget are reasonable, except for the possible revenue shortfall related to the expiration …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24Opinion 2008-5
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (amount … if the village owns all of the fire apparatus to be used in carrying out the contract, the parties to the contract may … If the village owns all of the fire apparatus to be used in carrying out the contract, the portion of the …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5XII.9.C Reissuing or Cancelling a Vendor, Employee Expense, or SSP Check – XII. Expenditures
… checks have an “A” with a smaller “SSP” in front of it. Information on how to reissue or cancel other types of checks … by the Workers’ Compensation Board P Comptroller's Refund Account Chapter XII.9.G – Reissuing or Cancelling a Refund … when entering the stop request. Check Type Remit Set ID Bank Set ID Bank Code Bank Account Code Vendor (regular and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9c-reissuing-or-cancelling-vendor-employee-expense-or-ssissp-checkPerformance of Duty Disability – Special 20- and 25-Year Plans
… incapacitated (physically or mentally) for performance of your duties as the natural and proximate result of a disability sustained in such service, not caused by your … you may be eligible for this benefit regardless of the amount of service credit you have. Notice of …
https://www.osc.ny.gov/retirement/publications/1517/performance-duty-disabilityState Agencies Bulletin No. 1384
… Background The State adopted a new Chart of Accounts (COA) in 2012 when it implemented the Statewide Financial System. … provide earnings by Account Code using the information in PayServ for all current paychecks prior to April 2, 2015. … SFS chartfield data and employee name for positions filled in DeptID indicated. Locked_Query_026 – Will provide position …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1384-new-york-state-payroll-system-payserv-conversion-statewide-financial