Search

Accounts Payable Advisory No. 56

… Subject: New section regarding separation of duties Reference: Guide to Financial Operations (GFO), Chapter XI-A, Section 1.A –Separation of Duties Guidance: According to the Standards for Internal Control in New York State Government , separation of duties is a basic internal control activity that separates …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/56-separation-duties

XV.16.B Sole Custody Reporting – XV. End of Year

… On or before April 1st of each year, the Online Services Sole Custody Reporting … On or before April 1st of each year the Online Services Sole Custody Reporting …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16b-sole-custody-reporting

Nanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)

… did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses that we communicated confidentially to officials, we found that officials did not develop: Written procedures to identify and disable unnecessary network user accounts. As …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-information

Village of Dering Harbor – Payroll (2020M-78)

… ] Audit Objective Determine whether the Village of Dering Harbor (Village) Board of Trustees (Board) developed adequate … Determine whether the Village of Dering Harbor Village Board of Trustees Board developed adequate …

https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-dering-harbor-payroll-2020m-78

Village of Little Valley – Capital Project Management (2020M-129)

… complete report - pdf ] Audit Objective Determine whether the Village of Little Valley (Village) Board of Trustees … (Board) properly planned and sufficiently monitored the waste water treatment plant (WWTP) project. Key Findings … designs, to the extent possible, and carefully evaluate all change orders, to ensure the project is completed in a …

https://www.osc.ny.gov/local-government/audits/village/2021/01/15/village-little-valley-capital-project-management-2020m-129

Broadalbin-Perth Central School District – Online Banking (2020M-144)

… complete report - pdf ] Audit Objective Determine whether the Broadalbin-Perth Central School District’s (District) … by the policy. Provide IT security awareness training to all online banking users. Sensitive information technology … with District policies. Provide IT security training to all IT users. District officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/broadalbin-perth-central-school-district-online-banking-2020m-144

Bayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)

… adequate network controls for nonstudent user accounts to help prevent unauthorized access. As a result, the District has an increased risk of unauthorized access to and use of the District network and potential loss of important data. In addition to sensitive information technology (IT) control weaknesses …

https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-user

Gouverneur Central School District – Medicaid Reimbursements (2023M-34)

… (District) officials claimed all Medicaid reimbursements to which the District was entitled. Key Findings District … services or file Medicaid-reimbursement claims to recover part of the costs associated with these services. … District did not receive about $68,200 for reimbursements to which it was entitled. Although the District provided …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34

Northern Adirondack Central School District – Financial Condition (2020M-51)

… and have used $1.5 million in appropriated fund balance to fund operations. Because of the District’s ongoing reliance on fund balance to finance expenditures, the total fund balance has declined … from about $2.5 million at the beginning of 2017-18 to about $1 million at the end of 2018-19. The Board has not …

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51

Herricks Union Free School District – Overtime (2019M-127)

… monitor overtime for custodial employees. Paid overtime to 10 custodial employees totaling $35,017 or 43 percent of total overtime paid to these employees, primarily for non-emergencies. However, … have been avoided or reduced. Paid $29,135 in overtime to employees who substituted for other employees absent on …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127

Village of Delhi - Disbursements (2019M-204)

… $5,100 that she was not entitled to. Employees received payment for medical reimbursements totaling nearly $5,700 … independent of payroll processing reviews payroll before payment. Create procedures for medical reimbursements to …

https://www.osc.ny.gov/local-government/audits/village/2020/01/31/village-delhi-disbursements-2019m-204

Onondaga-Cortland-Madison Board of Cooperative Educational Services – Managed Technical Support (2016M-299)

… Purpose of Audit The purpose of our audit was to determine whether BOCES was … not shared by two or more districts. BOCES did not charge all districts for services using the approved full-time … are for services that were adequately shared. Ensure that all services provided to districts are properly billed and …

https://www.osc.ny.gov/local-government/audits/boces/2016/12/16/onondaga-cortland-madison-board-cooperative-educational-services-managed-technical

Hughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)

… Board did not perform a proper audit of vouchers prior to payment or ensure that adequate supporting documentation was … credit card and food and beverage policies prior to payment. Establish procedures to obtain the required number …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014m

Halcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)

… Purpose of Audit The purpose of our audit was to determine whether the … and for reviewing the Treasurer’s work to ensure that all cash receipts and disbursements are properly accounted for. Not all disbursements were paid according to Department …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190

Cattaraugus County - Onoville Marina and Probation Department (2018M-32)

… actions to enforce past due amounts from offenders and locate crime victims to whom restitution is owed. Key … action to enforce obligations owed by offenders and locate victims to whom restitution is owed. County officials …

https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32

Brookfield Central School District – Claims Audit Process (2018M-6)

… Purpose of Audit The purpose of our audit was to determine whether claims were … rather than the entire Board as required by Education Law. All 100 claims we reviewed, totaling $1,517,352, were paid prior to audit. Not all individual claims are being reviewed during audit. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6

Broome County – Financial Condition (2017M-187)

… Purpose of Audit The purpose of our audit was to examine the County’s financial condition for the period … southern portion of upstate New York commonly referred to as the Southern Tier, has a population of approximately … annually used $2 million of available fund balance to fund operations in fiscal years 2014 through 2016. County …

https://www.osc.ny.gov/local-government/audits/county/2018/02/08/broome-county-financial-condition-2017m-187

Thank you for subscribing to the Comptroller's Weekly Newsletter!

Thank you for subscribing to the Comptroller's Weekly Newsletter!