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Copenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… Key Findings The Board has not established an effective system of controls over the cash receipt and disbursement …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesXVI.1 Financial Reporting Overview – XVI. Financial Reporting
… accounting and financial reporting principles. From time to time, the GASB will issue statements prescribing new or … requirements. This chapter will be updated as needed to reflect such additions or revisions in GAAP, as well as to reflect changes in State law, administrative or judicial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overviewDiNapoli Statement on Legislation Restoring Contract Review Authority
… (S.6809-A) already passed in the Senate on May 18, 2022. “The Comptroller’s independent contract review is an …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-statement-legislation-restoring-contract-review-authorityHigh Falls Water District – Water Fees (2015M-153)
… from an electronic meter reader in the water billing system and generates bills without supervisory review. The …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153Chittenango Central School District – Information Technology (2023M-155)
… an IT contingency plan. As a result, the District’s IT system and its personal, private and sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155Uncollected Penalties (Follow-Up)
… outstanding accounts routinely had no collection activity for two years or more and were often deemed uncollectible. …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-followXI.11.H Early Pay Discounts for Procurement Contract Purchases – XI. Procurement and Contract Management
… to the contract’s PO defaults in the Statewide Financial System (SFS). Please note: Although agencies are encouraged …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11h-early-pay-discounts-procurement-contract-purchasesTonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)
… housing units to qualified applicants. The Authority’s IT system recently experienced at least two malware infections. …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technologyXII.4.A Vendor Requests for Payment – XII. Expenditures
… of business, or a vendor certified Statewide Financial System (SFS) Claim for Payment Form ( AC 3253-S ). Business …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4a-vendor-requests-paymentWestern Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… to non-players the number of tickets given to non-players is most likely greater. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-andTown of Kendall – Justice Court (2013M-130)
… the understanding of the Court’s computer accounting system and consider attending training if available. Maintain …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130Operational Advisory No. 31
… for GLJEs. In conjunction with the Statewide Financial System (SFS), the Office of the State Comptroller (OSC) …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeVillage of Rhinebeck – Water Fees (2013M-311)
… account adjustments the Clerk made in the water accounting system. The Board did not annually audit, or cause to be …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Town of Friendship – Water Accountability (2013M-281)
… if Town officials are adequately monitoring water loss for the period January 1, 2012 to August 12, 2013. Background … four council members. Budgeted water fund appropriations for the 2013 fiscal year totaled $193,819. Key Finding … the amount of water produced with the amount billed for, and were not aware of the extent of water loss until we …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-friendship-water-accountability-2013m-281Town of Saugerties – Information Technology (2015M-117)
… 28, 2015. Background The Town of Saugerties is located in Ulster County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117Village of Richfield Springs – Justice Court (S9-14-1)
… two Court clerks. Per the Court’s information technology system, the Court collected 297 payments totaling …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1Lewis County – Purchase Cards (2024M-41)
… County policies. For example: Although prior approval is required by the County’s purchase card policy, 238 online …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41Seneca County – Consumer Protection: Accuracy of Weights and Measures (S9-24-2)
… we reviewed were not inspected as required. There was no system in place to maintain a complete and accurate master …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/seneca-county-consumer-protection-accuracy-weights-and-measures-s9-24-2Jefferson County – Consumer Protection: Accuracy of Weights and Measures (S9-24-3)
… we reviewed were not inspected as required. There was no system in place to maintain a complete and accurate master …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/jefferson-county-consumer-protection-accuracy-weights-and-measures-s9-24-3Oneida County – Court and Trust Funds (2023-C&T-3)
… when implemented properly and consistently, provide a system of internal controls to account for and safeguard …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3