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III.1 Statewide Financial System (SFS) Overview – III. Statewide Financial System (SFS)

… In 2009, New York State (NYS) established the Statewide Financial System Program … an integrated Statewide Financial System (SFS) to support NYS’s accounting, management, audit and control of Finances. … to improve project management. The implementation of Real Estate and Asset Management modules. Guide to Financial …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii1-statewide-financial-system-sfs-overview

Town of Centerville – Town Clerk/Tax Collector (2021M-75)

… (Supervisor) or the County Treasurer (Treasurer) in a timely manner. Key Recommendations The Clerk should: …

https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75

Dansville Public Library – Procurement (2015M-225)

… 1, 2013 through August 19, 2015. Background The Dansville Public Library is located in the Towns of North Dansville, … in Steuben County. The Library, which is a school district public library organized to serve the residents of the … Dansville Public Library Procurement 2015M225 …

https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225

Village of Monticello – Records and Reports (2020M-104)

… [ read complete report - pdf ] Audit Objective Determine whether the Village …

https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104

Lyncourt Union Free School District – Information Technology (2020M-121)

… School District (District) officials adequately managed network user accounts and developed a disaster recovery plan. … Key Findings District officials did not adequately manage network user accounts or develop and adopt a written disaster … District officials should have: Disabled 17 of the 113 network user accounts we examined. The 17 user accounts were …

https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121

York Central School District – Network Access Controls (2022M-93)

… York Central School District (District) officials ensured network access controls were adequate. Key Findings District officials did not ensure that network access controls were adequate. Specifically: District … did not comply with Board policy to ensure adequate network access control procedures were established including …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93

Town of Wappinger – Financial Condition (2013M-94)

… such as fund balance appropriations and inter-fund loans to fund recurring operating expenditures. Consequently, … annual budgets. Maintain a detailed record of inter-fund loans. Carefully monitor actual budget results to identify …

https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94

Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)

… and adopt a comprehensive written IT contingency plan or store back-up data off site. Key Recommendations Develop and … and adopt a comprehensive written IT contingency plan and store back-ups off site. District officials agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-and

Town of Marathon – Town Clerk (2022M-143)

… timely and accurate manner. Key Findings The Clerk did not record, deposit, remit or report collections in a timely and …

https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-town-clerk-2022m-143

Town of Milo – Financial Condition (2020M-172)

… real property taxes and user fees were levied than needed to fund operations. The Board did not adopt realistic budgets … fund balances were excessive, ranging from 97 percent to 178 percent of 2020 expenditures. Key Recommendations … and have initiated or indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172

Town of Marcy – Justice Court Operations (2020M-166)

… Marcy Town Justices provided adequate oversight of Justice Court Court financial activities and ensured collections were …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166

East Meredith Rural Fire District – Financial Activities (2021M-26)

… report - pdf ] Audit Objective Determine whether the East Meredith Rural Fire District’s (District) Board of Fire Commissioners (Board) established … Determine whether the East Meredith Rural Fire Districts District Board of Fire Commissioners Board established …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26

Town of Springfield – Accounting Records and Reports (2020M-175)

… with the necessary financial reports and information to properly oversee Town finances. During our audit period, … software or provide the Board with detailed monthly budget-to-actual reports. File the annual financial reports (known … the financial software timely and provide detailed budget-to-actual reports to the Board. File AUDs in a timely manner. …

https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175

Pearl River Union Free School District – Fixed Assets (2022M-126)

… assets with a combined cost of $55,832 were not recorded on the inventory list. District officials were unable to … a combined cost of $88,931 did not have the required asset tags. 35 fixed assets with a combined cost of $433,179 were … list is accurate and up-to-date. All fixed assets on the inventory list are immediately tagged and are in known …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126

Village of Bainbridge – Financial Operations (2014M-227)

… Purpose of Audit The purpose of our audit was to review the Village’s accounting records and reports and to examine the internal controls over the water and sewer … adequate reports. The Board should provide more oversight to ensure that water and sewer receipts are properly …

https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227

Town of Long Lake – Capital Projects and Reserve Funds (2012M-235)

… properly for the period January 1, 2011, through July 31, 2012. Background The Town of Long Lake is located in Hamilton … and four Board members. The Town’s adopted budget for 2012 is $4,012,006. Key Findings Town officials have not …

https://www.osc.ny.gov/local-government/audits/town/2013/02/08/town-long-lake-capital-projects-and-reserve-funds-2012m-235

Village of Spring Valley – Financial Activities and Information Technology (2012M-180)

… (IT) system for the period June 1, 2011 to May 31, 2012. Background The Village of Spring Valley is located in …

https://www.osc.ny.gov/local-government/audits/village/2013/01/18/village-spring-valley-financial-activities-and-information-technology-2012m-180

Clarence Fire District – Purchasing (2016M-297)

… Purpose of Audit The purpose of our audit was to examine the District’s purchasing practices for the period … Recommendations Consider amending the purchasing policy to include the use of competitive methods, such as using an … use of verbal and written quotes for purchases not subject to competitive bidding. …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297