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XIX.2.A Project IDs and Description – XIX. Project Costing (PCIP)
… selected on transactions and collected in Project Costing for billing and reporting purposes. When setting up projects … use the best practice of ‘NEXT’ auto-numbering approach for their Project ID. Auto-numbering is aligned with guidance and avoids downstream issues that will occur for agencies who manually name their Project IDs. Using the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2a-project-ids-and-descriptionOswego City School District - Separation Payments (2021M-194)
… - pdf] Audit Objective Determine whether Oswego City School District (District) officials calculated separation payments … taken corrective action. … Determine whether Oswego City School District District officials calculated separation …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/oswego-city-school-district-separation-payments-2021m-194Brasher-Winthrop Consolidated Fire District – Board Oversight (2021M-47)
… cash, signing District checks and maintaining the accounting records. Audit District claims prior to payment … reviewed all $44,227 disbursements made during our audit period and found that they were for proper District purposes. … the required annual financial report within 60 days of the close of the fiscal year. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/11/brasher-winthrop-consolidated-fire-district-board-oversight-2021m-47East Meredith Rural Fire District – Financial Activities (2021M-26)
… the East Meredith Rural Fire District’s (District) Board of Fire Commissioners (Board) established adequate controls … additional oversight over receipts and disbursements to ensure the Treasurer accurately recorded all transactions … the East Meredith Rural Fire Districts District Board of Fire Commissioners Board established adequate controls …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26Oneida Public Library District – Cash Disbursements (2015M-20)
… controls over the District’s cash disbursement process for the period July 1, 2012 through June 30, 2014. Background … by special legislation in 1996. The operating budget for the 2014-15 fiscal year totals $382,110. Key Findings The … to ensure that petty cash is appropriately accounted for. Key Recommendations Ensure that all disbursements are …
https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20State Agencies Bulletin No. 147
… Purpose To instruct agencies when to use the FRC earnings code Affected Employees Employees who are members of the New … Employee Retirement System (ERS) and who have a pay basis code of FEE. Employees in this category were previously paid on a daily basis and had a pay basis code of DLY in the Legacy payroll system. Effective Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/147-new-frc-earnings-code-fee-retirement-creditBallston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls over donations and circulation desk cash receipts for the period June 1, 2013 through October 31, 2014. Background …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mNiagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… Board and Membership provided adequate controls over the Company’s receipts and disbursements. Key Findings Controls … the Treasurer, without adequate oversight, is the only one who receives, counts, deposits and reports cash receipts … to the bookkeeper to record in the accounting records. We could not determine whether 75 purchases totaling $27,514 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andGlenham Fire District – Cash Disbursements (2016M-380)
… if claims were supported by adequate documentation, for appropriate purposes and audited and approved prior to payment for the period January 1, 2015 through August 31, 2016. … Fire Commissioners. General fund budgeted appropriations for 2015 totaled approximately $320,000. Key Findings Claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… $48,200 and disbursements totaled $57,600. Key Findings No one compared the bank statements and canceled check images to …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423Town of Hamden – Financial Condition (2013M-86)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … 2013. Background The Town of Hamden is located in Delaware County. The Town Board which comprises five elected members – …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86Royalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
… a Disaster Recovery Plan (DRP) template, a key component of an IT contingency plan. Although the District paid for a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technologyWyoming Central School District – Professional Services (2020M-152)
… - pdf ] Audit Objective Determine whether Wyoming Central School District (District) officials used a competitive method to … corrective action. … Determine whether Wyoming Central School District District officials used a competitive method …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152CUNY Bulletin No. CU-719
… is to notify agencies of new voluntary deduction codes for City University of New York (CUNY) Health Insurance. … Office of Labor Relations will submit all transactions for enrollments, cancellations, and/or changes in a bi-weekly … input file.Updated agency access is not available for the deduction. Agency Actions Agencies must notify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-719-new-voluntary-deductions-codes-cuny-health-insuranceGananda Central School District – Procurement (2021M-86)
… officials used a competitive process to procure goods and services to achieve the optimal use of District … did not ensure that purchases were adequately documented and approved to verify that a competitive process was used to procure goods and services and ensure the optimal use of resources. The …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86Overview – Information Technology Contingency Planning
… In general, a business continuity plan focuses on strategies for sustaining an organization’s critical business …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overviewAcceptable Time and Attendance Systems – Legacy Reporting
… An acceptable system is one used by the employer to generate payroll and/or keep track of employee accruals. The system should include a signature … to certify the information is correct. (Elected officials do not have supervisors.) Examples include: Hard copy (paper) …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systemsHarford Fire District – Records and Reports (2016M-170)
… did not implement compensating controls. Annual financial reports were not completed within the 60-day requirement for 2014 or 2015. The Treasurer’s accounting records were inaccurate, and at times, …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170York Central School District – Network Access Controls (2022M-93)
… The District had 139 unneeded network user accounts and one account with unnecessary network administrative …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93Town of Wappinger – Financial Condition (2013M-94)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition … 1, 2010, through December 31, 2012. Background The Town of Wappinger is located in Dutchess County and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94