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Accounts Payable Advisory No. 25

… should not enter confidential information in the invoice number, invoice description, and comments fields of a … account numbers; Addresses for individuals; Non-business telephone numbers; Dates of birth; Medical information; and … and provide us with the control document number (e.g., voucher number), a description of the …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/25-confidential-personal-and-private-information

Village of Newport – Financial Management (2017M-12)

… Purpose of Audit The purpose of our audit was to determine whether the Board and Village officials adopted … 30, 2016. Background The Village of Newport (Village) is located in the Town of Newport in Herkimer County. The Village, which is governed by a Board of Trustees, has a population of …

https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12

Saranac Central School District – Investment Program (2023M-89)

… the 22-month audit period, the District had an average of $12.4 million in operating and debt service funds … have earned $356,452, or $202,353 more than the $154,099 of investment earnings during our audit period. Officials did … monthly cash flow forecasts that estimate the amount of funds available for investment. Consider all four …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89

Village of Fayetteville – Information Technology Policies (2017M-47)

… technology policies and procedures for individual access rights, disaster recovery and password security management. … Adopt policies and procedures to address user access rights, disaster recovery and password security management. … users who have left Village employment have their access rights removed. Provide IT security awareness training. …

https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-fayetteville-information-technology-policies-2017m-47

Cold Spring Harbor Central School District – Capital Assets (2023M-37)

… asset purchases. Key Findings District officials did not properly record, tag and account for capital asset purchases. As a result, the … a perpetual inventory of capital assets that had a minimum value of $500. 67 capital assets totaling $171,438 were not …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37

Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)

… Clerk-Treasurer’s records. The Board did not certify the list of unpaid water accounts to be re-levied. Key … annual audit of the Clerk-Treasurer’s records. Certify the list of unpaid water accounts to be re-levied. …

https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267

Village of Franklinville – Police Payroll and Water Accountability (2014M-262)

… Purpose of Audit The purpose of our audit was to review the Village’s police payroll and … June 1, 2012 through July 16, 2014. Background The Village of Franklinville is located in Cattaraugus County and has a … Village of Franklinville Police Payroll and Water Accountability …

https://www.osc.ny.gov/local-government/audits/village/2015/03/13/village-franklinville-police-payroll-and-water-accountability-2014m-262

Village of Old Brookville – Cash Receipts (2015M-286)

… 1, 2014 through July 31, 2015. Background The Village of Old Brookville is located in the Town of Oyster Bay in Nassau … Village of Old Brookville Cash Receipts 2015M286 …

https://www.osc.ny.gov/local-government/audits/village/2016/01/15/village-old-brookville-cash-receipts-2015m-286

Monticello Housing Authority – Housing Choice Voucher Programs (2016M-272)

… previous 12 months. Key Recommendations Ensure the Board receives the monthly HCV program disbursement report for …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/10/monticello-housing-authority-housing-choice-voucher-programs-2016m-272

X.7 Overview – X. Guide to Vendor/Customer Management

… providing or owing monies to the State or one of its Business Units. Business Units use Customers in the Statewide Financial … subsidiaries that have financial relationships with Business Units. The use of Customers is required for revenue … providing or owing monies to the State or one of its Business Units …

https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7-overview

Wayne Central School District – Transportation Department Operations (2021M-160)

… complete report - pdf ] Audit Objective Determine whether Wayne Central School District (District) officials have … Determine whether Wayne Central School District District officials have …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/wayne-central-school-district-transportation-department-operations-2021m

Haldane Central School District – Information Technology (2021M-84)

… former employee accounts. Create secondary user accounts, for three network user accounts with administrative permissions, to be used for non-administrative activities. Sensitive IT control … permissions and create secondary accounts to be used for non-administrative activities. District officials agreed …

https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84

Morristown Central School District – Information Technology (2021M-137)

… to determine whether they were appropriate or needed. In addition, sensitive IT control weaknesses were …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137

Village of Speculator – Financial Condition (2013M-381)

… fund balances in the water and sewer funds. Significant outstanding interfund loans to the water and sewer funds have negatively affected the general fund’s cash balance. Key Recommendations Develop and adopt budgets that … fund balance deficits in the water and sewer funds. Review outstanding interfund loans in the water and sewer funds and …

https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381

Whitesville Central School District – Information Technology (2021M-22)

… systems. Establish a written agreement with the Erie 1 Board of Cooperative Educational Services (BOCES) to …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22

Sayville Public Library – Treasurer (2016M-334)

… Public Library is a school district public library located in the Town of Islip, Suffolk County. The Library, which … the New York State Education Department’s Board of Regents in 1952, is governed by an elected five-member Board of …

https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334

Orange County Soil & Water Conservation District – Financial Operations (2015M-238)

… 1, 2014 through May 20, 2015. Background The Orange County Soil & Water Conservation District provides services and funds projects related to the conservation of soil and water resources, the improvement of water quality, the control and prevention of soil erosion and the prevention of floodwater and sediment …

https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238

South Colonie Central School District - Allocation of Personnel Costs (2020M-10)

… and benefit payments for the 14 District employees in the teacher center tracing District-related personnel costs to collective bargaining agreements (CBAs) and teacher center personnel costs to supporting teacher center activity records, accrual lists, time …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10