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IV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions
… Click here to download the table below as a Microsoft Excel file . SFS Account Title Description 60301 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistanceCity of Johnstown – Information Technology (2020M-127)
… report - pdf ] Audit Objective Determine whether City of Johnstown (City) officials safeguarded information technology … Determine whether City of Johnstown City officials safeguarded information technology …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-information-technology-2020m-127Fishers Fire District – Financial Condition (2021M-128)
… action. Appendix B includes our comment on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Henrietta Fire District – Financial Condition (2021M-27)
Determine whether the Board of Commissioners Board effectively managed the Henrietta Fire Districts Districts financial condition
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Garden City Union Free School District – IT Asset Management (2023M-161)
… complete report – pdf] Audit Objective Determine whether Garden City Union Free School District (District) officials … Determine whether Garden City Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161North Babylon Union Free School District – Online Banking (2023M-156)
… online banking to ensure these transactions are secure. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Red Hook Central School District – Inventories (2023M-133)
… and periodically reconcile the records with the amount of fuel in the District’s fuel tanks. Develop adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133Pembroke Central School District - Investment Program (2023M-130)
… which had an average of $13.4 million available for investing. Had officials considered other legally permissible … program - legality, safety, liquidity and yield - when investing available funds. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Town of Lincoln - Disbursements (2022M-198)
… report – pdf] Audit Objective Determine whether the Town of Lincoln (Town) Town Board (Board) and Town Supervisor … $5,142, that were not adequately supported. Also, three of these payments totaling $2,605 were not audited and … received $1,751 in additional pay with no evidence of approval. Key Recommendations Consult with legal counsel …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Village of Hunter – Financial Operations (2023M-164)
… – pdf] Audit Objective Determine whether the Village of Hunter (Village) Board of Trustees (Board) and … Determine whether the Village of Hunter Village Board of Trustees Board and ClerkTreasurer …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Farmingdale Union Free School District – Payroll (2024M-22)
… overtime work, including routine job duties and planned events, without written preapproval. Did not budget for …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22Debt Approvals for Public Authorities, Municipalities, School Districts and District Corporations
… to sell their bonds or notes at private sale, regardless of limitations on private sales otherwise in law. New York … County must secure the Comptroller’s approval of the terms and conditions of their bonds and notes when they are … and criteria for the State Comptroller's review of the terms and conditions of certain municipal and public …
https://www.osc.ny.gov/debt/approvalsWaterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… access to the District’s IT systems, and the lack of a comprehensive written IT contingency plan impairs the … access rights to the network. Perform periodic reviews of all network user accounts to determine whether they were appropriate or needed. As a result, 11 percent of the District’s non-student user accounts were unneeded and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationHammond Fire District – Board Oversight (2024M-151)
… that it received sufficient monthly financial reports to effectively monitor financial operations throughout the … (Town Law) Section 176-e which requires each Board member to complete fiscal training in a timely manner. One Board … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151SUNY Bulletin No. SU-52
… Copeland (Education) 500 Medicare Deficiency 501 Social Security Deficiency GARNSH Garnishments Agency Actions When a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-52-cancellation-general-deductions-certain-employees-who-areTown of Volney – Financial Operations Oversight (2024M-93)
… provide adequate oversight of financial operations. As a result, the Town may have levied more taxes than necessary. … years 2023 and 2024 that were not based on prior-year results of operations. Transparency was impaired because the Town’s 2021, 2022 and 2023 Annual Financial Reports (AFRs), a report of a …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93Town of Evans – Employee Benefits (2024M-53)
… opt-out payments totaling $6,000.Officials were unable to explain why the former Supervisor was treated differently … occurred and were not detected or corrected due to a variety of factors including a decentralized process for … with our recommendations and have indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53Village of Catskill – Accounting Records and Reports (2024M-66)
… Board (Board).As a result, the transparency of the Village’s financial operations was reduced, and the risk that unauthorized or inappropriate transactions could … ledger cash balances. As a result, there is a greater risk that errors and/or irregularities could occur. Properly …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66Town of Babylon – Physical Accessibility to Programs and Services (S9-24-30)
… van accessible parking spaces. 25 components at the Senior Center, such as accessible parking spaces with access aisles. … at accessible entrances. Three components at the Recycling Center, such as adequate clearance on the latch side of doors …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-babylon-physical-accessibility-programs-and-services-s9-24-30Town of Lodi – Town Hall Capital Project (2024M-130)
… report – pdf] Audit Objective Determine whether the Town of Lodi (Town) Board (Board) adequately managed the Town Hall Capital Project (Project). Key Findings The Board … Determine whether the Town of Lodi Town Board Board adequately managed the Town Hall Capital Project Project …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130