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Operational Advisory No. 13
… June 2017 . SFS will inform all users when the system is available. OSC will be leaving one prior month open in the … with an accounting date in a period that is about to be closed should be monitored. Agencies are asked to process … the budget date and the accounting date moved to the first day in the earliest open accounting period. Any GL journals …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/13-august-2017-monthly-advisory-open-accounting-periodsPark Accessibility for People With Disabilities
… with a disability, and based on 2020 estimates from the Mayor’s Office for People with Disabilities, an annual destination … not been among the agency’s performance indicators in the Mayor’s Management Reports during the last 10 years. …
https://www.osc.ny.gov/state-agencies/audits/2023/03/22/park-accessibility-people-disabilitiesAkron Central School District - Financial Management (2018M-195)
… general fund financial condition. Key Findings As of June 30, 2017 unrestricted fund balance exceeded the … that totaled about $5.3 million and did not use most of the debt reserve funds. Taxpayers might have realized …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195Accounts Payable Advisory No. 62
… Subject : Scheduled Delivery Due Date and Unit of Measure Reference : Guide to … 3 - Purchase Orders Guidance : A purchase order (PO) is an ordering document authorizing a vendor to provide goods … accordance with the contract or most closely associated to what is being purchased. Additionally, the Scheduled Delivery …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-ordersDivision of Housing and Community Renewal Bulletin No. DH-43
… the increase as follows: Annual Salary Current Amount New Amount Up to $28,000 $22.40 $22.70 $28,001 - $38,000 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-43-district-council-37-local-1359-division-housing-andIslip Housing Authority – Cash Disbursements (2017M-167)
… Purpose of Audit The purpose of our audit was to examine the Authority’s cash disbursement … The Islip Housing Authority is located in the Town of Islip in Suffolk County. The Authority, which provides …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167Orange County – Motor Vehicle Oversight (2015M-314)
… a regular physical inventory of vehicles. The County does not have a policy or written procedures that stipulate …
https://www.osc.ny.gov/local-government/audits/county/2016/04/15/orange-county-motor-vehicle-oversight-2015m-314CUNY Bulletin No. CU-367
… code of Pay Rate Chg/CRT (Pay Rate Change/Change Rate) on the Job Action Request page, using the effective date of … request must be made for each of the rows that exist on the employee’s Job Data page. Revised Rate Chart A revised …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-367-salary-rate-increases-cuny-electriciansCity of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)
… July 1, 2015 through March 9, 2017. Background The City of Auburn is located in Cayuga County and has a population of approximately … on City computers is business appropriate. … City of Auburn Hydroelectric Power Operations and Software Management …
https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99Accounts Payable Advisory No. 47
… requirements are effective April 1, 2018. Reference : Guide to Financial Operations (GFO), Chapter XI-A, Section 3 … check, electronic payment (ACH) or with the PCard. It is a best practice for agencies to use POs for all planned …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/47-purchase-orders-and-procurement-card-useHousing Preferences for Disabled Veterans (Follow-Up)
… included in our initial audit report, Housing Preference for Disabled Veterans (2010-S-42). Background In November … Office of Children and Family Services: Housing Preference for Disabled Veterans (2010-S-42) … To determine the extent … included in our initial audit report Housing Preference for Disabled Veterans 2010S42 …
https://www.osc.ny.gov/state-agencies/audits/2013/02/19/housing-preferences-disabled-veterans-followSpringville-Griffith Institute Central School District – Financial Management (2015M-221)
… Central School District is located in the Towns of Aurora, Boston, Colden, Collins and Sardinia in Erie County and the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financialOyster Bay Water District – Payments in Lieu of Health Insurance (2017M-43)
… of Audit The purpose of our audit was to review payments in lieu of health insurance coverage for the period January … 1, 2015 through October 31, 2016. Background The Oyster Bay Water District is located in the Town of Oyster Bay in Nassau County and provides water …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/oyster-bay-water-district-payments-lieu-health-insurance-2017m-43Town of Caneadea – Fund Balance Management (2020M-145)
… Findings The Board did not effectively manage fund balance and spent down fund balance by $427,000 or 71 percent. The … fund balances, in the general fund. Did not develop and adopt a comprehensive written: Fund Balance Policy … Plan or Capital Plans. As a result, the Board’s ability to know what effect financial decisions would have on future …
https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145Overview – Information Technology Contingency Planning
… processes, planning specifically for IT disruptions is a necessary part of business continuity planning. IT … event could include a major natural disaster such as a flood, or something smaller, such as malfunctioning software …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overviewTown of Middlefield – Budgeting (2015M-109)
… Board consistently adopted unrealistic budgets and relied on one-time revenues to fund operations. The Board did not … sound budgets which reduce the Town’s reliance on one-time revenues, such as fund balance, as a financing …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Town of Corning – Financial Condition (2020M-13)
… for revenues and appropriations are reasonable based on historical or known trends. Develop multiyear financial … corrective action. Appendix B includes our comment on an issue raised in the Town’s response letter. … Determine …
https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13Town of Horseheads – Financial Management (2015M-211)
… Key Findings The Supervisor and Board have not focused on developing budgets that mirror the actual results of Town … Any long-term financial plan must be monitored and updated on a continuing basis. … The purpose of our audit was to …
https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… General Services Administration (GSA) per diem rates. A credit card company was allowed to directly withdraw 18 … totaling approximately $4 million from the College’s bank account prior to audit. A travel agent who is not an employee …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expendituresOnondaga County Industrial Development Agency - Project Approval and Monitoring (2019M-160)
… complete report - pdf] Audit Objective Determine whether the Board appropriately evaluated projects prior to approval and subsequently monitored the performance of … the amounts authorized. IDA officials disagreed with how we presented the findings in the report. Appendix C …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/11/01/onondaga-county-industrial-development-agency-project