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V.3.G Product Code – V. Chart of Accounts (COA) Governance
The Product ChartField is used to record revenue or expenses related to agencyprovided goods or services at a more detailed level than statewide eg revenueexpenses related to specific fees fines or licenses
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeWest Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… addressing key network user access controls, such as user account management, password security and user account controls. Disable 60 of the District’s enabled … Key Recommendations Adopt comprehensive network user account policies and procedures addressing securing user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountKiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… safeguard PPSI. As a result, there is an increased risk of unauthorized access to the network and PPSI stored on … service network user accounts which account for 11 percent of the District’s enabled accounts. The majority of these … Develop procedures to disable network user accounts when no longer needed and periodically check all network user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andDiNapoli Releases July State Cash Report
… may change depending upon developments in Washington." All Funds receipts totaled $48.6 billion, an increase of $666.9 million or 1.4 percent from a year earlier. All Funds receipts were $118.9 million higher than the latest … below initial projections in the Enacted Budget. All Funds spending totaled $50.4 billion through July 31, …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-releases-july-state-cash-reportCoordinated Plan For ERS Tier 3 and 4 Members – Coordinated Plan For ERS Tier 3 and 4 Members
… Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1522Local Government – 2021 Financial Condition Report
… of local government revenue in the State, accounting for $36.6 billion, or 43 percent, of the $85 billion in total … a Decline Generally, the property tax cap law limits levy increases to the lesser of 2 percent or the rate of … classes. While local governments did not see significant increases in fiscal stress in 2020, there are still risks to …
https://www.osc.ny.gov/reports/finance/2021-fcr/local-governmentOversight of Contract Expenditures of Phoenix House New York
… in the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual), OASAS’ Administrative and Fiscal Guidelines for … to Motivate, Enlighten and Serve Addicts, Inc. ( 2015-S-24 ) Office of Alcoholism and Substance Abuse Services …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/oversight-contract-expenditures-phoenix-house-new-yorkOversight of Persons Convicted of Driving While Intoxicated (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Oversight of Persons Convicted of Driving While Intoxicated ( 2015-N-2 ). …
https://www.osc.ny.gov/state-agencies/audits/2018/11/29/oversight-persons-convicted-driving-while-intoxicated-followTown of Alexandria – Misappropriation of Cash Receipts (2015M-159)
… Purpose of Audit The purpose of our audit was to examine the former Clerk’s records and … 1, 2012 through December 31, 2013. Background The Town of Alexandria is located in Jefferson County. The Town, which …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-alexandria-misappropriation-cash-receipts-2015m-159Oversight of Persons Convicted of Driving While Intoxicated (Follow-Up)
… of implementation of the four recommendations included in our initial audit report: Oversight of Persons Convicted of Driving While Intoxicated, issued …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/oversight-persons-convicted-driving-while-intoxicated-followOversight of Selected Fiscal Aspects of Homeless Shelter Services
… (2015-S-23) Homeless Shelters and Homelessness in New York State – An Overview, Exclusive of New York City (2016-D-3) … …
https://www.osc.ny.gov/state-agencies/audits/2017/10/10/oversight-selected-fiscal-aspects-homeless-shelter-servicesVillage of Belle Terre – Audit of Claims (2013M-87)
… Purpose of Audit The purpose of our audit was to determine whether the Village Board adequately audited claims. Background The Village of Belle Terre is located in the Town of Brookhaven in …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-belle-terre-audit-claims-2013m-87Village of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to evaluate internal controls over the … controls should be implemented. Maintain complete, up-to-date and accurate accounting records. Ensure that an annual …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256Town of Dix – Supervisor’s Control of Cash (2022M-57)
… report – pdf] Audit Objective Determine whether the Town of Dix (Town) Supervisor ensured cash in his custody was … We found: The former Supervisor did not provide oversight of the bookkeepers, who performed all financial duties, … dental and vision insurance through the Town and paid $126 of the premium cost . There was no documentation to support …
https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial operations for the period of August 1, 2008 through September 27, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Town of Beekman – Misappropriation of Cash Receipts (2015M-41)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … January 1, 2013 through July 31, 2014. Background The Town of Beekman, which is governed by an elected five-member Town …
https://www.osc.ny.gov/local-government/audits/town/2015/04/17/town-beekman-misappropriation-cash-receipts-2015m-41Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … (Village Law) Section 4-408. The last completed audit was for the fiscal year ending May 31, 2021. Ensure the AFR was … by New York State General Municipal Law (GML) Section 30. Report the results of the Village’s fiscal activities to …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Village of Holley – Transparency of Fiscal Activities (S9-24-12)
… Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report (AFR) with the Office of the … the CFO’s 2022-23 financial records and reports, as required by New York State Village Law (Village Law) Section … 4-408, Ensure the AFR was prepared and filed with OSC, as required by New York State General Municipal Law (GML) …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Village of Lisle – Transparency of Fiscal Activities (S9-24-13)
… of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … fiscal concerns with the Village’s general fund for the fiscal year 2022-23, the Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … by New York State General Municipal Law (GML) Section 30, or Report the results of the Village’s fiscal activities … entries totaling $5.5 million were not properly recorded. For example, payroll and health insurance amounts, and the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19