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XII.5.N Processing Vouchers using the MSC01 Business Unit – XII. Expenditures

… Process and Document Preparation In the event that an agency must … must use its own Business Unit code on the voucher header and reference the MSC01 Business Unit on the distribution … must use its own Business Unit code on the voucher header and reference the MSC01 Business Unit on the distribution …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5n-processing-vouchers-using-msc01-business-unit

Comptroller DiNapoli Releases School Audits

… P. DiNapoli today announced his office completed audits of the Alfred-Almond Central School District , Beacon City … Niagara-Wheatfield Central School District . “In an era of limited resources and increased accountability, it’s … auditors that they discovered through an informal review of leave records that the former treasurer attempted to …

https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-1

Comptroller DiNapoli Releases School Audits

… P. DiNapoli today announced his office completed audits of the Alfred-Almond Central School District , Beacon City … Niagara-Wheatfield Central School District . “In an era of limited resources and increased accountability, it’s … auditors that they discovered through an informal review of leave records that the former treasurer attempted to …

https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits

Opinion 94-10

… the opinion. MUNICIPAL FUNDS -- Town Charges (human rights commission) TOWNS -- Powers and Duties (part-town human … et seq.) governs the establishment and operation of local commissions on human rights. Section 239-o of the … a local commission on human rights at one level of local government does not preclude establishment of a commission at …

https://www.osc.ny.gov/legal-opinions/opinion-94-10

DiNapoli Expands Anti-Corruption Initiative

… of Investigations to build on efforts which resulted in 30 arrests and the restitution of $3 million last year. … investigations. Prior to joining the Comptroller’s office in 2011, he was chief counsel to the state Inspector General, an assistant attorney general in the state Attorney General’s office and an assistant …

https://www.osc.ny.gov/press/releases/2014/05/dinapoli-expands-anti-corruption-initiative

Town of Philipstown - Board Oversight of Water Billing Operations (2019M-43)

… complete report - pdf] Audit Objective Determine whether the Board provided proper oversight of water billing operations. Key Finding The Board did not provide proper oversight over the water clerk or segregate her duties. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-philipstown-board-oversight-water-billing-operations-2019m-43

Ending Your Membership – State Police Plan

… Once you join, there are five ways your membership can end: If you are not vested and you leave public …

https://www.osc.ny.gov/retirement/publications/1518/ending-your-membership

Ending Your Membership – Special 20- and 25-Year Plans

… Once you join, there are five ways your membership can end: If you are not vested and you leave public …

https://www.osc.ny.gov/retirement/publications/1517/ending-your-membership

Operational Advisory No. 16

… Subject: Mass Delete of Budget Journals Guidance: Starting Thursday February 26, … and InterUnit Budget Transfers with a journal date of December 31, 2014 and prior that have not been posted. See SFS Secure for journals scheduled to be deleted as of February 20, 2015, as well as the presentation from the …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/16-budget-journal-mass-delete

Sidney Memorial Public Library – Cash Disbursements (2014M-252)

… Purpose of Audit The purpose of our audit was to examine the Library’s financial operations for the period … Key Finding The payroll vendor has unrestricted access to one of the Library’s bank accounts. Key Recommendation Do not allow the privately contracted payroll vendor to access …

https://www.osc.ny.gov/local-government/audits/library/2014/11/28/sidney-memorial-public-library-cash-disbursements-2014m-252

Town of Hamburg - Fuel Operations (2019M-75)

Determine whether Town officials properly accounted for and monitored fuel purchases

https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-fuel-operations-2019m-75

CUNY Bulletin No. CU-314

This bulletin explains processing of the Prepaid Legal Service Benefit for tax purposes for the 2007 calendar year

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-314-prepaid-legal-service-benefit-cuny-employees

XVI.3.G Legal Compliance – XVI. Financial Reporting

… and Document Preparation: GAAP basis reporting requires the disclosure of violations of legal and contractual provisions that could have a material impact on the combined financial statements. Where financial statements prepared in conformity with GAAP do not demonstrate finance-related …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3g-legal-compliance

Village of Remsen Audit Follow Up – 2020M-119-F

… report – pdf]  | [read complete 2021 report – pdf] Purpose of Audit The purpose of our review was to assess the Village’s progress in … responsible for managing the Village’s operations. Results of Review Based on our limited procedures, the Village has …

https://www.osc.ny.gov/local-government/audits/village/2023/10/13/village-remsen-audit-follow-2020m-119-f

Town of Fayette - Long-Term Planning and Information Technology (2019M-234)

… long-term financial and capital plans for a three- to five-year period. Develop and implement written IT … officials agreed with our findings and indicated they plan to initiate corrective action. … Determine whether the Board …

https://www.osc.ny.gov/local-government/audits/town/2020/05/01/town-fayette-long-term-planning-and-information-technology-2019m-234

Pittsford Central School District – Payroll (2021M-129)

… the 63 employees we tested. However officials did not ensure: Payroll certifications were completed in a timely … and corrected. Key Recommendations Certify payrolls prior to the distribution of paychecks and processing of direct … and indicated they have initiated or planned to initiate corrective action. … Determine whether Pittsford …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/pittsford-central-school-district-payroll-2021m-129

Seminars for Local Officials

… training to enhance your fiscal oversight responsibilities can be difficult. For that reason, OSC’s Local Official Training Unit offers seminars for municipal …

https://www.osc.ny.gov/local-government/academy/seminars-local-officials

Understanding the Audit Process

… The State Comptroller evaluates the operations of New York State and New York City agencies and of public authorities. The … and program information in more detail and assesses its impact on the audit. Preliminary Audit Findings:   Audit team …

https://www.osc.ny.gov/state-agencies/audits/understanding-audit-process

Chenango Bridge Fire Company – Cash Receipts and Disbursements (2014M-300)

… Purpose of Audit The purpose of our audit was to review controls over cash … 8, 2014. Background The Chenango Bridge Fire Company is a volunteer organization in Broome County which contracts with the Town of Chenango to …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/chenango-bridge-fire-company-cash-receipts-and-disbursements

Accounts Payable Advisory No. 35

… Subject: Updates to the payment terms available in the Statewide Financial System (SFS) Reference: Guide to … updated the list of payment terms available in the SFS. A new payment term of “IMMED” has been added for certain …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/35-voucher-payment-terms