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VIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries

… Journal Entries Overview of this Chapter for guidance on: Submitting APJV and GLJE transactions to SFS Obligation …

https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfers

Village of Westfield – Water and Sewer Operations (2014M-209)

… operation of the water and sewer funds for the period June 1, 2012 through June 17, 2014. Background The Village of …

https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-westfield-water-and-sewer-operations-2014m-209

Otego-Unadilla Central School District – Information Technology (2021M-178)

… not ensure computerized data was safeguarded. In addition to sensitive IT control weaknesses that we communicated confidentially to District officials, we found: The District had 58 unneeded … with the findings in our report and indicated they plan to initiate corrective action. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/otego-unadilla-central-school-district-information-technology-2021m-178

Ulster County Probation Department – Restitution Payments (S9-20-8)

… complete report - pdf ] Audit Objective Determine whether the Ulster County (County) Probation Department (Department) … officials enforced restitution orders, notified the court when a probationer violated the court order and … the court when a probationer violated the court order. 16 of 29 restitution orders reviewed had uncollected restitution …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/ulster-county-probation-department-restitution-payments-s9-20-8

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

Determine whether the Board and District officials effectively manage the Districts financial condition

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

Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)

… (AUDs), which are required annual financial reports, with our office in a timely manner. Key Recommendations Ensure the … received in a timely manner. Complete and submit AUDs to our office in a timely manner. Conduct an annual audit of the … to conduct the audit. Town officials generally agreed with our recommendations and have initiated or indicated they …

https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67

Wyandanch Union Free School District – Budget Review (B20-7-7)

… The Wyandanch Union Free School District, located in Suffolk County, adopted a budget of $71.7 million for … Significant estimated revenues and budgeted expenditures in the $71.7 million adopted budget for the 2020-21 fiscal … unless the Superintendent and Board implement budget cuts in the 2020-21 budget. Key Recommendation Reevaluate the …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7

Susquehanna Valley Central School District – Information Technology (2020M-95)

… regularly reviewing user accounts and disabling those that are unnecessary. Maintain an accurate, complete and …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/23/susquehanna-valley-central-school-district-information-technology-2020m

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

… - pdf ] Audit Objective Determine whether the Village of Little Valley (Village) Board of Trustees (Board) properly planned and sufficiently … WWTP project but could have better managed certain aspects of the project. The Board developed a financial plan that …

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

Honeoye Falls Lima Central School District – Access Controls (2020M-112)

… Objective Determine whether Honeoye Falls Lima Central School District (District) officials ensured user access controls … action. … Determine whether Honeoye Falls Lima Central School District District officials ensured user access …

https://www.osc.ny.gov/local-government/audits/school-district/2021/02/12/honeoye-falls-lima-central-school-district-access-controls-2020m-112

Western Sullivan Public Library – Library Operations (2015M-156)

… Background The Western Sullivan Public Library is located in Sullivan County and serves the residents of the Sullivan …

https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156

Groton Central School District – Cash Management (2020M-124)

Determine whether Groton Central School District District officials maximized interest earnings

https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124

Town of Tuscarora – Supervisor’s Records and Reports (2015M-122)

… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly accounted for and … reports, but did not review the bank reconciliations to ensure the information recorded and reported was accurate. … Recommendations Periodically review the bookkeeper’s work to ensure that all financial activity is accurately recorded …

https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-tuscarora-supervisors-records-and-reports-2015m-122

Madison County – Temporary Courthouse Lease and Renovations (2019M-41)

… Recommendations Conduct and document a thorough analysis of leasing alternatives before making major financial …

https://www.osc.ny.gov/local-government/audits/county/2021/01/08/madison-county-temporary-courthouse-lease-and-renovations-2019m-41

Town of Tyrone – Financial Management (2014M-343)

… our audit was to review the Board’s financial management for the period January 1, 2010 through September 26, 2014. … The Town of Tyrone is located in Schuyler County and has a population of approximately 1,600. The Town is … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $1.2 million Key Findings The …

https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-tyrone-financial-management-2014m-343

Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)

… 2012 through July 31, 2013. Background The Center Moriches Free Public Library is a school district library located in … staff training on cash collection … Center Moriches Free Public Library Budgeting and Cash Receipts 2013M378 …

https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378

Oneida-Herkimer-Madison Board of Cooperative Services (BOCES) – Information Technology (2020M-99)

… provided, Information technology (IT) assets were accessed for appropriate purposes, and IT controls over BOCES’ network … assess computer usage to confirm IT assets were used for appropriate purposes or establish adequate controls to … Personal Internet use was found on computers. Network and application user accounts were not properly managed. No …

https://www.osc.ny.gov/local-government/audits/boces/2020/12/18/oneida-herkimer-madison-board-cooperative-services-boces-information-technology

Rondout Valley Central School District – Financial Management (2015M-296)

… Purpose of Audit The purpose of our audit was to examine the District’s financial management …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/rondout-valley-central-school-district-financial-management-2015m-296

Wheelerville Union Free School District – Fund Balance (2016M-9)

… million. Key Findings The District retained unrestricted fund balance in excess of statutory limits annually over the past …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9

Salmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)

… our audit was to review the District’s financial condition and budgeting practices for the period July 1, 2011 through … is located in the Towns of Bangor, Bombay, Fort Covington and Westville in Franklin County, the Town of Brasher in St. Lawrence County and the Saint Regis Mohawk Reservation. The District, which …

https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financial