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XVI.1 Financial Reporting Overview – XVI. Financial Reporting
… financial reports for the public and the Legislature in accordance with generally accepted accounting principles … accounting and financial reporting principles. From time to time, the GASB will issue statements prescribing new or … contains the policies followed by OSC for preparing the States financial reports for the public and the Legislature …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overviewXVI.3 Overview – XVI. Financial Reporting
… accounted for within the State's fund structure maintained or tied in with the SFS. It does not apply to the independent … (e.g., City University of New York - Senior Colleges); or (2) maintain subsidiary systems to account for certain … (e.g., Medicaid, Federal highway grant programs); or (3) maintain independent accounting records (e.g., …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3-overviewChittenango Central School District – Information Technology (2023M-155)
… manage nonstudent network and local user account access or develop an IT contingency plan. As a result, the … have less assurance that, in the event of a disruption or disaster such as a ransomware attack, employees and other … and effectively to help resume, restore, repair and/or rebuild critical IT systems or data in a timely manner. In …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155Kings Park Central School District – IT Asset Management (S9-22-13)
… to confirm they were inventoried. We found 8 percent of the sampled IT assets were not properly accounted for. Specifically: Two Chromebooks with a total cost of approximately $815 could not be located. Two interactive … displays and one Chromebook with combined purchase prices of approximately $4,800 were located but not inventoried. In …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13Walton Central School District – IT Asset Management (S9-22-24)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets. As a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24Obtaining Information about a Member’s Benefits – Divorce and Your Benefits
… The authorization must: Specifically be addressed to the New York State and Local Retirement System; Specifically identify … Duces Tecum to be served on a bureau or department of the State of New York must be “So Ordered” by a Justice of …
https://www.osc.ny.gov/retirement/members/divorce/obtaining-information-about-members-benefitsTown of Dix – Justice Court Operations (2022M-06)
… $1,701 and defendants $439. The Court’s computerized accounting system software did not require sequentially … totaling $119 that remained through Justice Vondracek’s term. Key Recommendations Ensure that monthly accountabilities of all Court accounting records are completed . Review the recording and …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/22/town-dix-justice-court-operations-2022m-06Thurston Fire Company – Board Oversight (2016M-429)
… provides fire protection services for the Town of Thurston in Steuben County. The Company is operated in accordance with its bylaws which stipulate that a Board … audit of the Secretary/Treasurer's books and records in January 2015 or 2016. The credit card policy lacks a …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Village of Rhinebeck – Water Fees (2013M-311)
… were not prepared in accordance with the Village’s local law, and the Board did not approve all customer account … finance charges are assessed in accordance with its local law, as written, or consider amending its local law to agree with the procedures that are currently in place …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Town of Patterson – Justice Court Operations (2020M-63)
… $14,793 in bail funds that could not be identified by payee. The Court clerks did not return unclaimed exonerated …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63City of Yonkers – Information Technology (2017M-86)
… department’s acceptable computer use policy was not signed or acknowledged by all employees. City officials have not … potential impact should that data be disclosed, altered or destroyed without authorization. City officials did not … officials have not adopted a breach notification policy or a disaster recovery plan. Key Recommendations Update the …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86Village of Cato – Water Financial Operations (2023M-145)
… until the Cayuga County Health Department forced the Board to submit a plan. In addition: $42,696 in unauthorized billing … Recommendations Establish written policies and procedures to provide adequate guidance for billing, collecting and …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… remit withholdings timely to the Internal Revenue Service (IRS) or the New York State Department of Taxation and Finance …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… not provide adequate oversight, segregate payroll duties or develop compensating controls or develop written policies and procedures for these duties. … $55,407 in overtime payments that could have been avoided or reduced. Key Recommendations Ensure employees are paid …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Division of Housing and Community Renewal Bulletin No. DH-45
… until the employee returns from leave. OSC Actions After payroll processing for Pay Period 1L is completed, OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-45-april-2010-salary-increases-employees-represented-rentState Agencies Bulletin No. 1116
… Purpose To inform the Senate and Assembly payroll offices of OSC’s automatic processing and to provide … earnings received by Senate and Assembly Members each calendar year must equal the amount of their statutory … In addition, if a Member on the Assembly Special Allowance payroll has an allowance change during the year, the total …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1116-2011-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 1212
… Purpose To inform the Senate and Assembly payroll offices of OSC’s automatic processing and to provide … earnings received by Senate and Assembly Members each calendar year must equal the amount of their statutory … In addition, if a Member on the Assembly Special Allowance payroll has an allowance change during the year, the total …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1212-2012-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 606
… Purpose To inform the Senate and Assembly payroll offices of OSC’s automatic processing and to provide … earnings received by Senate and Assembly Members each calendar year must equal the amount of their statutory … In addition, if a Member on the Assembly Special Allowance payroll has an allowance change during the year, the total …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/606-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 895
… OSC Actions: Automatic Processing of Increases After payroll processing for Pay Period 1 is completed, OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/895-april-1-2009-salary-increase-employees-represented-public-employeesState Agencies Bulletin No. 945
… Purpose To inform the Senate and Assembly payroll offices of OSC’s automatic processing and to provide … earnings received by Senate and Assembly Members each calendar year must equal the amount of their statutory … In addition, if a Member on the Assembly Special Allowance payroll has an allowance change during the year, the total …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/945-2009-year-end-adjustment-members-nys-legislature