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Area #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… Local governments and schools should maintain detailed, up-to-date inventory records for all computer hardware, software and data. The information maintained for each piece of computer … and serial number; the name of the employee or other user to whom the equipment is assigned, if applicable; the …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesCity of Oswego – Community Development (2015M-108)
… number of jobs created by its revolving loan program and does not actively enforce the repayment of loans that become delinquent. The Department does not have a process in place to determine when it is … to the Oswego City Revitalization Corporation (OCRC) but does not have the authority to make a gift of real property …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108Town of Deerfield – Financial Management and Fuel Inventory (2012M-253)
… and/or accumulated excessive amounts of unexpended surplus funds in the general fund and the water and sewer districts … plan or establish reserves to ensure unexpended surplus funds are used as intended. Prior to May 2012, the Highway … balance policy governing the level of unexpended surplus funds to be maintained in its operating funds. Develop a …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253DiNapoli: Halfmoon Resident Allegedly Stole Deceased Mother's Pension Payments
… this arrest,” New York State Police Acting Superintendent Steven A. Nigrelli said. “Ms. Fish knowingly defrauded the …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-halfmoon-resident-allegedly-stole-deceased-mothers-pension-paymentsVillage of Mount Morris – Justice Court (2013M-152)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial activity for the period January 1, 2005, to February 12, 2013. Background The Mount Morris Village … a result, we could not determine if the amount he remitted to the Village was sufficient to meet Court liabilities. As …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152State Agencies Bulletin No. 1873
… Purpose The purpose of this bulletin is to provide agency … of Employee Relations (GOER) memorandums dated 10/13/2020 to the Department of Environmental Conservation; Office of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1873-2020-uniform-cleaning-and-maintenance-allowance-employees-designatedWyandanch Union Free School District – Budget Review (B23-7-1)
… to liquidate an operating deficit, it must submit to the State Comptroller each year, starting with the fiscal year …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Village of Washingtonville – Financial Condition (2013M-346)
… update the plans to ensure that its decisions are based on the most accurate and up-to-date financial information. … …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… nonexchange transactions (for example federal or state programs which local governments are mandated to … be used in preparing your annual financial report to the State Comptroller. Statement No. 33 changes revenue …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsTaxable Travel
… 2016. These included expenses for rental vehicles and fuel to conduct rent inspections throughout the New York metropolitan area. The objective of our examination was to determine whether (i) the expenses were incurred for …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelVillage of Mount Morris – Treasurer’s Office (2013M-65)
… Purpose of Audit The purpose of our audit was to review the Village’s … financial operations for the period June 1, 2010, to February 12, 2013. Background The Village of Mount Morris …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Town of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… in Jefferson County, is a district corporation of the State, distinct and separate from the Town of Champion. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialState Agencies Bulletin No. 2242
… Background: Pursuant to CSL Article 8, Title B, Sec 136.2, a teacher working summer session outside of his/her … working Summer Session and will not return to work in the fall of 2024, the agency must process a termination effective … a row using the Action/Reason code of Termination/TER (Term) for the following instances: A teacher who works Summer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2242-procedures-processing-2024-summer-session-payments-institution-teachersCortland County - Claims Audit and Check Printing (2018M-247)
… Office clerks have access rights in the financial software to enter disbursements and apply the Treasurer’s signature to checks at the time of printing, without direct … Direct the County’s Information Technology (IT) Department to review user access rights to the financial software and …
https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247IX.6.B OSC Draw Procedures – IX. Federal Grants
… For most grants, drawdowns on grants cash-managed by OSC BSAO are based on an award’s Accounts Receivable balance. OSC BSAO managed … whether transactions flow into the SFS billing process. On a daily basis, the SFS runs an interface process that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6b-osc-draw-proceduresState Agencies Bulletin No. 1955
… Purpose The purpose of this bulletin is to provide agency … of Employee Relations (GOER) memorandums dated 10/15/2021 to the Department of Environmental Conservation; Office of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1955-2021-uniform-cleaning-and-maintenance-allowance-employees-designatedOpinion 95-12
… This opinion represents the views of the Office of the State Comptroller at the time … DEVELOPMENT AGENCIES -- Powers and Duties (authority to deposit or invest funds with a State or federally … MUNICIPAL FUNDS -- Deposits and Investments (authority to deposit or invest with a State or federally chartered …
https://www.osc.ny.gov/legal-opinions/opinion-95-12SUNY Bulletin No. SU-319
… the two-year look back. Affected Employees Tier 6 New York State Education Department (NYSED) and SUNY employees who are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-319-two-year-look-back-tier-6-suny-optional-retirement-planNorth Colonie Central School District – Claims Processing (2013M-9)
… was to evaluate the District’s internal controls over the claims audit process for the period July 1, 2011, to … taxes and State aid. Key Finding The Board adopted claims processing policies which require all claims to be …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Town of Lebanon – Justice Court (2013M-247)
… reconciliations, issue appropriate receipts for all money received, deposit money intact or in a timely manner, file accurate and timely … any moneys that are due to the Town and/or New York State. Perform accountability reconciliations monthly, and …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247