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XIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures

… All capital assets including infrastructure, subject to defined levels of materiality, are included in the State’s … 34. These assets are reported in a very similar manner to capital assets in a commercial accounting environment and are also subject to depreciation and/or the modified approach as a method to …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14c-necessity-general-capital-assets-reporting

Oversight of Pupil Transportation Services (Follow-Up)

… completed the Department-established School Bus Driver Safety Training Program and to make an annual report … requirements, the Department administers the School Bus Driver Safety Training Program, through which 1,400 school bus driver instructors provide school bus drivers, monitors, and …

https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-follow

Internal Controls Over Selected Financial Operations (Follow-Up)

… Controls Over Selected Financial Operations ( 2018-S-66 ). About the Program The Division of Military and Naval …

https://www.osc.ny.gov/state-agencies/audits/2022/06/22/internal-controls-over-selected-financial-operations-follow

XIII.2 Overview – XIII. Employee Expense Reimbursement

… employees adhere to all employee expense policies outlined in this guide, as well as all relevant rules and regulations. … to Section 9 – Allowed Values for Processing Payments in the SFS of this Chapter for a complete listing of expense … To ensure the timely processing of bulkload transactions in the Travel and Expense module, each expense report must …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2-overview

XIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures

… A bank account may need to be opened and maintained by an … or persons receiving moneys shall be deposited in a bank or trust company approved by the State Comptroller. Upon … It is also the intent of OSC to limit the number of state bank accounts and the services provided to the minimum level …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overview

Herkimer County Industrial Development Agency – Claims Auditing (2022M-12)

… purposes and independently reviewed and approved prior to payment. Key Findings We reviewed 100 claims totaling … claims were independently reviewed and approved prior to payment. We also found: The Board did not appoint someone to audit claims and did not develop and adopt written …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/04/08/herkimer-county-industrial-development-agency-claims

VI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets

… Interunit Budget Transfer is the budget entry component that is used to move budget authority … Interunit Budget Transfer is the budget entry component that is used to move budget authority …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfers

IX.12.K Functional Clearance Patterns – IX. Federal Grants

… holds federal funds in its accounts pending payment to a payee. This includes the time that checks are issued from … holds federal funds in its accounts pending payment to a payee …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12k-functional-clearance-patterns

Wayne Central School District – Transportation Department Operations (2021M-160)

… School District (District) officials have developed a process to routinely evaluate the overall efficiency and … Key Findings District officials did not develop a process to routinely evaluate the overall efficiency and … performance of the transportation department’s operations in accordance with Board-adopted policies and procedures. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/wayne-central-school-district-transportation-department-operations-2021m

Medicaid Program – Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes

… Objective To determine whether Medicaid managed care organizations inappropriately paid for durable medical … are economically disadvantaged and/or have special health care needs. Many of the State’s Medicaid recipients receive their services through managed care, whereby the Department pays managed care organizations …

https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-improper-medicaid-managed-care-payments-durable-medical-equipment

New Lebanon Central School District – Network User Accounts (2021M-30)

… officials established adequate internal controls over network user accounts to prevent unauthorized use, access and … did not establish adequate controls over the District’s network user accounts to protect against unauthorized use, … Disable 26 unneeded generic accounts of the 48 generic network accounts examined. Ensure acceptable use policy (AUP) …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30

Davenport Fire District – Financial Activities (2020M-147)

… activities are properly recorded and reported, and cash was safeguarded. Key Findings District officials have not … activities are properly recorded and reported and cash was safeguarded …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147

Town of Wright – Financial Operations (2014M-277)

… Purpose of Audit The purpose of our audit was to review the Town’s budget planning and financial … The purpose of our audit was to review the Towns budget planning and financial …

https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277

Town of Springport – Financial Management (2014M-329)

… Purpose of Audit The purpose of our audit was to review the Town’s financial management and budgeting … of $767,836. The Town appropriated more fund balance than was actually available which led to deficits in unexpended … The purpose of our audit was to review the Towns financial management and budgeting …

https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329

Town of Leicester – Budgeting and Financial Oversight (2015M-158)

… Purpose of Audit The purpose of our audit was to examine the Town’s budgeting and financial oversight … The purpose of our audit was to examine the Towns budgeting and financial oversight …

https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158

Town of Middlefield – Budgeting (2015M-109)

… Purpose of Audit The purpose of our audit was to assess the Board’s practices regarding adopting, … and a listing of the receipts and disbursements, there was no evidence that the Board and Department heads discussed … The purpose of our audit was to assess the Boards practices regarding adopting …

https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109

Town of York – Budgeting and Financial Oversight (2014M-181)

… Purpose of Audit The purpose of our audit was to examine the Town’s budgeting practices and financial … The purpose of our audit was to examine the Towns budgeting practices and financial …

https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-york-budgeting-and-financial-oversight-2014m-181

Town of Mamakating – Records and Reports (2015M-164)

… 23, 2015. Background The Town of Mamakating is located in Sullivan County, has a population of approximately 12,000 and is governed by an … $5.7 million. Key Findings Interfund advances reported in the annual financial report as of December 31, 2014 …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164

Town of Malone – Justice Court Operations and Highway Department Payroll (2015M-83)

… policies and procedures to provide proper guidance or implement sufficient compensating controls over employees’ … Key Recommendations Segregate duties over cash receipts or establish appropriate compensating controls, such as their … of bail held and disbursed are maintained. Annually audit or cause an audit of the Court’s records and document the …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/21/town-malone-justice-court-operations-and-highway-department-payroll-2015m

East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)

… Purpose of Audit The purpose of our audit was to assess the Library’s internal controls over cash … The purpose of our audit was to assess the Librarys internal controls over cash …

https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223