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Town of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… Purpose of Audit The purpose of our audit was to review controls over payroll and fire protection and ambulance contracts for the period January 1, 2015 through December 13, 2016. Background The Town of Minisink is located in Orange County and has a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14VIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Entry (GLJE) in SFS. Revenue transfers may be done within the same fund or between funds. Revenue Transfers include, but are not limited to, the following types of transactions: Transfer of receipts … “Temporary Undistributed Receipts” account code 32601 to the correct revenue account code. Whenever possible, deposits …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersRye City School District – Payroll (2024M-2)
… As a result, residents are not being made aware of what the District expects to incur in overtime costs and the budgets are not transparent regarding overtime. We analyzed the overtime paid to 15 employees with the highest overtime …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2DiNapoli Releases Fiscal Stress Scores for Villages and Cities
… to fiscal stress.” While no municipalities were in the highest category of “significant fiscal stress,” 73 … as required. These scores also largely reflect the period when local governments in New York received … federal relief funds to assist them in recovering from the COVID-19 pandemic. “The financial landscape for many …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-releases-fiscal-stress-scores-villages-and-citiesV.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… and processing. SFS implemented multiple BUs to support the State as a whole, and each agency’s and defined entity’s … of ChartField values – ChartField values are shared across the State and within that structure, selected ChartField … BU may be required. Independent transaction processing in the General Ledger is not considered a requirement for a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbuAccounts Payable Advisory No. 41
… from centralized contracts. This includes POs where the agency plans to use the procurement card as a payment method. The use of POs allows the State to collect, track and report …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/41-requisitions-and-purchase-orders-centralized-contract-purchasesWest Valley Central School District - Financial Management (2018M-7)
… complete report - pdf] Audit Objective Determine whether the Board effectively managed the District’s financial condition. Key Findings The Board's budgeting practices included annually …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/06/west-valley-central-school-district-financial-management-2018m-7Village of Trumansburg - Ambulance Fund Accountability (2018M-168)
… for ambulance funds. Key Findings As of May 31, 2018, the ambulance fund had an unidentified cash balance of $16,100. The Village’s general fund and the Town of Hector were overpaid $12,231. The ambulance fund …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-trumansburg-ambulance-fund-accountability-2018m-168Rensselaer County Water and Sewer Authority – Debt Proceeds (2014M-17)
… Purpose of Audit The purpose of our audit was to examine the Authority’s controls over the issuing of and accounting for water and sewer bond …
https://www.osc.ny.gov/local-government/audits/district/2014/04/11/rensselaer-county-water-and-sewer-authority-debt-proceeds-2014m-17Potsdam Central School District – Payroll (2016M-161)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through February 29, 2016. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/potsdam-central-school-district-payroll-2016m-161Wynantskill Union Free School District – Payroll (2016M-66)
… Purpose of Audit The purpose of our audit was to examine the claims audit function for the period July 1, 2014 through December 31, 2015. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/wynantskill-union-free-school-district-payroll-2016m-66St. Lawrence-Lewis Board of Cooperative Educational Services – Payroll (2016M-371)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of BOCES' payroll payments for the period July 1, 2014 through May 31, 2016. Background The …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/23/st-lawrence-lewis-board-cooperative-educational-services-payroll-2016m-371Southwestern Central School District – Claims Processing (2016M-356)
… Purpose of Audit The purpose of our audit was to review the District’s claims processing function for the period July 1, 2014 through July 11, 2016. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/southwestern-central-school-district-claims-processing-2016m-356South Orangetown Central School District – Claims Processing (2016M-104)
… Purpose of Audit The purpose of our audit was to examine the District’s claims auditing process for the period July 1, 2014 through January 13, 2016. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/south-orangetown-central-school-district-claims-processing-2016m-104Guilderland Central School District – Cash Disbursements (2017M-29)
… Purpose of Audit The purpose of our audit was to review the District’s cash disbursement transactions using computer-assisted auditing techniques for the period July 1, 2015 through September 23, 2016. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/guilderland-central-school-district-cash-disbursements-2017m-29Schodack Valley Fire District – Cash Disbursements (2016M-98)
… Purpose of Audit The purpose of our audit was to determine if cash … properly authorized and for valid District purposes for the period January 1, 2015 through December 30, 2015. Background The Schodack Valley Fire District is a district corporation …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/05/07/schodack-valley-fire-district-cash-disbursements-2016m-98Keene Central School District – Claims Processing (2015M-299)
… Purpose of Audit The purpose of our audit was to examine the District’s claims auditing process for the period July 1, 2014 through August 31, 2015. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/keene-central-school-district-claims-processing-2015m-299SUNY Bulletin No. SU-117
… 28 at SUNY comprehensive colleges Background Pursuant to the 2003-2007 Memorandum of Understanding between the Graduate Student Employees Union (GSEU) and new and … payments up to a maximum of four (4) times per year at the discretion of the Dean of the Graduate Students …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-117-retention-cash-payments-2005-06-academic-year-gseuSUNY Bulletin No. SU-128
… procedures for cash payments. Background Pursuant to the 2003-2007 Memorandum of Understanding between the Graduate Student Employees Union (GSEU) and new and … Effective Date(s) There will be four (4) payments for the 2006-07 academic year. Payments may be made in: Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-128-retention-cash-payments-2006-07-academic-year-gseuOpinion 91-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The …
https://www.osc.ny.gov/legal-opinions/opinion-91-22