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Frewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… Larry Gauger is employed by an engineering firm that does business with the District. Mr. Gauger formally … directly performed engineering work on District projects. If he was involved with the procurement, preparation or performance of the contract, or if his compensation from the firm was directly affected by …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedOversight of International Offices
… companies. The International Division helps businesses increase exports and expand visibility of their business in …
https://www.osc.ny.gov/state-agencies/audits/2013/06/28/oversight-international-officesTown of Oyster Bay – Financial Condition and Selected Financial Operations (2013M-54)
… $10.3 million at the end of 2012. Collectively, these four funds reported net operating deficits of $24.2 million …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-oyster-bay-financial-condition-and-selected-financial-operations-2013m-54Village of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… as required by the Village’s procurement policy. The Board does not review claims for payment; instead, one Trustee is …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301X.4.D Location – X. Guide to Vendor/Customer Management
… . If a vendor does not have a Vendor Self-Service account, the agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4d-locationIX.6.F Agency Draw Procedures – IX. Federal Grants
… in the SFS. Once the funds are received by the State, OSC BSAO posts the deposit. OSC BSAO will monitor agency drawdown activity, looking at … or the amounts insufficient to fully cover disbursements, OSC BSAO will discuss with the agency any actions that can be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6f-agency-draw-proceduresProblem Claims – Improving the Effectiveness of Your Claims Auditing Process
… requirements, exceed available appropriations or, in the case of reimbursement to officers and employees in travel …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/problem-claimsCity of Newburgh – Budget Review (B6-13-21)
… shortfalls by appropriating fund balance. The 2014 budget does not have any fund balance appropriated for any …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… audit the books and records of the Supervisor, Town Clerk, tax collector, and Town Justice as required. The Highway …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryVillage of Pulaski – Selected Village Operations (2013M-142)
… or supporting records of the Clerk-Treasurer. The Board does not monitor the remote access of software vendors or the …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-pulaski-selected-village-operations-2013m-142State Agencies Bulletin No. 1912
… the spreadsheet are updated with valid chartfield strings. If an agency does not believe that the chartfield string associated with … in PayServ for the Institution check dated 07/01/2021. If the chartfield string is lapsing on 06/30/2021, agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1912-updating-payserv-chartfield-strings-june-lapsing-eventsState Agencies Bulletin No. 1838
… agencies that position pools and/or chartfield strings in PayServ may require updates for lapsing. Affected … See attachment: June 30, 2020 Lapsing Chartfield Strings in Payserv Agency Actions Agencies must ensure that any … need to contact their Appropriation Section Representative in OSC’s Bureau of State Accounting Operations to have this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1838-updating-payserv-chartfield-strings-june-lapsing-eventsDisposal of Electronic Devices
… OGS' Surplus Unit. Key Findings Seven of the 36 computer hard drives readied for surplus still contained data, even … indicating all information had been removed. Two of these hard drives contained personal, private and/or sensitive … home addresses and financial information. One of these two hard drives also contained potentially inappropriate …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposal-electronic-devicesIII.3 Scope of the SFS – III. Statewide Financial System (SFS)
… The scope of the Statewide Financial System (SFS) includes … the New York State Financial Cycle as previously outlined in Chapter II New York State Financial Accounting: Establish … plans; and Evaluate financial performance against plans. In the establish control phase, the SFS records the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii3-scope-sfsTown of Sidney – Budget Review (B4-14-19)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2015 fiscal year are reasonable. Background The Town of Sidney, located in Delaware County, issued debt totaling $2.5 million to … review, we found that revenue and expenditure projections in the proposed budget are reasonable. The Town’s projections …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-sidney-budget-review-b4-14-19Rochester City School District – Budget Review (B20-2-5)
… [read complete report - pdf] Purpose of Budget Review The objective of this review was to provide an … the Rochester City School District’s (District) proposed budget for the 2020-21 fiscal year. Background The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5State Comptroller DiNapoli Releases Audits
… each month’s tax liability. Auditors found the department does not review distributors’ existing collateral security …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-auditsSelected Aspects of the Motor Carrier Safety Assistance Program
… Purpose To determine whether the Department of Transportation (Department) is taking … timely repairs or corrections. This audit covers the period October 1, 2008 through June 17, 2013. Background The Department is responsible for administering State …
https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-programNew York State Health Insurance Program – Empire Plan Members With Dual Family Coverage (Follow-Up)
… Service (Civil Service), covers over 1.2 million active and retired State and participating organizations’ employees and their dependents. The Empire Plan is the primary health …
https://www.osc.ny.gov/state-agencies/audits/2022/09/26/new-york-state-health-insurance-program-empire-plan-members-dual-family-coverage-followBackground Checks at Municipal Youth Programs (2012-MS-5)
… against the Division of Criminal Justice Services’ Sex Offender Registry and other resources. Two municipalities … in these municipalities did not identify any persons with sex offender or significant criminal histories. Key …
https://www.osc.ny.gov/local-government/audits/city/2013/01/25/background-checks-municipal-youth-programs-2012-ms-5