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Town of Greece – Information Technology (2017M-145)
… Town officials also did not adopt a comprehensive online banking policy or adequately segregate online banking duties. The Board did not adopt a … Enforce the acceptable use policy. Adopt a comprehensive online banking policy and ensure that someone who does not …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145State Agencies Bulletin No. 637
… name printed on paychecks issued from the General Checking Account will change from "Fleet Bank" to "Bank of America." … Employees All employees who receive a New York State payroll check. This change does not affect State Insurance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/637-bank-name-update-new-york-state-employee-payroll-checksMore About This Retirement Plan – Police and Fire Plan
… rights and responsibilities, and is not a substitute for any New York State or federal law. For specific information about your benefits, please contact …
https://www.osc.ny.gov/retirement/publications/1512/more-about-retirement-planSackets Harbor Central School District – Financial Condition (2016M-89)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89Barker Central School District – Purchasing (2016M-208)
… Key Findings The District’s written purchasing policy does not contain formal guidance for acquiring and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Accounts Payable Advisory No. 12
… Units’ payments with data in the invoice field that does not conform to the requirements outlined in the Guide …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/12-citibank-account-numbers-invoice-fieldVillage of Nissequogue – Information Technology (2015M-31)
… Purpose of Audit The purpose of our audit was to determine if … 31, 2014. Background The Village of Nissequogue is located in the Town of Smithtown, Suffolk County, and has a … (IT) administrator who is independent of the Village’s financial recordkeeping. The Board has not adopted written …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31Vendor Responsibility Forms
… are 33% quicker when filing an online questionnaire . For Vendors Vendor Responsibility Questionnaires Construction For-Profit Questionnaire (CCA-2) Not-for-Profit Questionnaire Non-Construction For-Profit …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-formsEastchester Union Free School District – Financial Management (2016M-59)
… Recommendations Ensure that all estimated appropriations and revenues are in the budget. Consider using budgeted appropriations and available fund balance as financing sources for … debt. Develop a comprehensive multiyear financial plan, and monitor and update the plan on an ongoing basis. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Ogdensburg City School District – Payroll (2016M-250)
… audit was to evaluate the District's payroll procedures for the period July 1, 2014 through March 31, 2016. … Education. The District’s budgeted payroll appropriations for the 2015-16 fiscal year were approximately $12.3 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/ogdensburg-city-school-district-payroll-2016m-250Canaseraga Central School District – Cafeteria Cash Receipts (2014M-57)
… to evaluate internal controls over cafeteria cash receipts for the period July 1, 2012 through January 29, 2014. … Key Recommendations Adopt policies and procedures for collecting and accounting for cash received in the cafeteria operation. Compare the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57Town of Cheektowaga – Credit Card Purchases (2017M-18)
… of Audit The purpose of our audit was to review credit card use and purchases for the period January 1, 2015 through … approximately $92.3 million. Key Findings The credit card policy does not identify specific individuals who are …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18Saratoga County – County Bridge Maintenance (S9-13-7)
… bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. … 2012. The County Department of Public Works is responsible for the maintenance and monitoring of 104 County-owned … of bridges. The DPW operating budget was $31.6 million for the 2012 fiscal year. Key Findings The County has a …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7XVI.2 Financial Reporting Policies – XVI. Financial Reporting
… GASB Statements and Interpretations are the main sources for GAAP guidance. GASB Statements and Interpretations are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesTown of Stephentown – Records and Reports (2012M-209)
… and accuracy of the Town’s records and reports for the period January 1, 2008, to December 31, 2011. … members and the Town Supervisor, and is responsible for managing Town operations and overseeing the Town’s … audit period. The Supervisor has not filed the required AUD with OSC for the past three years. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209VII.10.I Closing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… When the need for a Cash Advance ceases, the agency is required to return … to Financial Operations REV. 10/11/2018 … When the need for a Cash Advance ceases the agency is required to return …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10i-closing-cash-advanceX.4.C Contacts – X. Guide to Vendor/Customer Management
… The “Contacts” section of the Vendor Record contains all contacts entered by the vendor. A vendor can have … section of the Vendor Record contains information on all of the vendors contacts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4c-contactsTown of Dayton – Financial Condition (2013M-90)
… of our audit was to review the Town’s financial condition for the period January 1, 2008, to December 31, 2012. … and four council members. Budgeted appropriations for the Town’s four major funds for the 2012 fiscal year totaled approximately $615,000. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90Davenport Fire District – Financial Activities (2020M-147)
… (District) officials established adequate controls to ensure that financial activities are properly recorded and … District officials have not established adequate controls to ensure that financial activities are properly recorded and … reported, and cash is safeguarded. There were no records to support the collection of hall rental receipts. As a …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Town of Sidney – Supervisor’s Disbursements (2015M-214)
… of the disbursement process in the Supervisor's office for the period January 1, 2014 through June 25, 2015. … disbursements are made including those disbursements made for payroll related expenditures. Approve payroll before … of the disbursement process in the Supervisors office for the period January 1 201 …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-sidney-supervisors-disbursements-2015m-214