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State Agencies Bulletin No. 2042
… that position pools in PayServ may require updates for SFS lapsing. Affected Employees All agencies with … in PayServ will be lapsing and will no longer be available for use in PayServ. Effective Dates Changes described in this … string effective the beginning of the pay period for the following check dates (Institution – 09/22/2022 & …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2042-sfs-chartfield-strings-payserv-9152022-9302022-lapse-datesXIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… projects, the $100,000 capitalization limit should apply to the total capital expenditures rather than the individual … equipment, etc., the individual assets must exceed $40,000 to be capitalized. Intangible Assets An intangible asset is … reporting period. Intangible assets must be identifiable to be reported. They are identifiable if either of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureGreenville Central School District – Information Technology (2021M-156)
… established adequate network user account controls to prevent unauthorized use or access. Key Findings District … adequate policies and procedures for network user accounts to prevent unauthorized use or access. Officials did not: … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Ensure the acceptable use …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/greenville-central-school-district-information-technology-2021m-156Who Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process
… exceptions, the governing board is generally responsible for the audit of claims. The audit of claims is one of the … of goods and services and the authorization of payments for those goods and services. Even though this is a … by law, have chosen to delegate their responsibility for auditing claims and have established the position of …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsibleTown of Rosendale – Financial Operations (2015M-38)
… our audit was to review selected Town financial operations for the period January 1, 2013 through April 3, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $4.1 million. Key Findings The … were not performed. The Town could not account for approximately 55 percent of its water. Key …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-rosendale-financial-operations-2015m-38City of Mount Vernon – Financial Reporting and Oversight (2020M-96)
… was made available to the City Council and City officials for the effective management of operations. Key Findings The … and officials did not have adequate financial information for the effective management of operations and, as a result, … the required annual financial report (AUD) with our office for fiscal years 2016 through 2019. The Council did not take …
https://www.osc.ny.gov/local-government/audits/city/2020/09/17/city-mount-vernon-financial-reporting-and-oversight-2020m-96Town of Porter – Capital Projects (2013M-352)
… of our audit was to review the Town’s capital projects for the period January 1, 2012 through October 9, 2013. … The elected five-member Town Board is responsible for managing Town operations. The Town’s 2013 adopted budget … taxes and finance operations. The Supervisor is accounting for $913,000 remaining from a “Host Community Fee” (HCF) …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-porter-capital-projects-2013m-352Town of Schuyler – Financial Management (2014M-182)
… our audit was to evaluate the Town’s financial management for the period January 1 through December 31, 2013. … of approximately 3,400. The Town’s budgeted appropriations for the 2014 fiscal year were approximately $1.6 Million. The … needs. Adopt budgets that include realistic estimates for revenues, expenditures and appropriated fund balance. …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182State Agencies Bulletin No. 1848
… that position pools in PayServ may require updates for SFS lapsing. Affected Employees All agencies with … in PayServ will be lapsing and will no longer be available for use in PayServ. Effective Dates Accounting strings … string effective the beginning of the pay period for the following check dates (Administration – 09/16/2020 & …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1848-sfs-chartfield-strings-payserv-09152020-09302020-lapse-datesTown of Rosendale – Justice Court (2014M-232)
… a population of approximately 6,000. The Town is governed by an elected five-member Town Board, which consists of the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232Jefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… whether officials appropriately evaluated projects prior to approval and subsequently monitored the performance of … did not appropriately evaluate all projects prior to approval or monitor the performance of businesses that … and salary information for reliability or compare it to estimates in project applications. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaFonda-Fultonville Joint Wastewater Treatment Facility - Board Oversight (2019M-252)
… provided adequate oversight of joint wastewater operations to ensure financial activity was properly recorded and … and have initiated, or indicated they planned to initiate corrective action. … Determine whether the Board … provided adequate oversight of joint wastewater operations to ensure financial activity was properly recorded and …
https://www.osc.ny.gov/local-government/audits/joint-activity/2020/03/20/fonda-fultonville-joint-wastewater-treatment-facility-board-oversightRochester City School District – Budget Review (B20-2-1)
… Purpose of Budget Review The objective of this review was to provide an independent evaluation of the Rochester City … numerous interested stakeholders called upon this office to provide an independent review of the District’s finances. … situation, Comptroller DiNapoli immediately deployed staff to begin a review. Key Findings Due to several inaccurate …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/23/rochester-city-school-district-budget-review-b20-2-1Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… the District established adequate internal controls to ensure Future Farmers of America (FFA) extra-classroom … accounted for. Key Findings District officials need to improve internal controls over FFA cash receipts and … tested totaling $5,871. FFA advisors used debit cards to make purchases totaling $74,893 without the required prior …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomUnified Court System Bulletin No. UCS-284
… Purpose The purpose of this bulletin is to notify agencies of the new voluntary deduction code for … Association of Nassau County are affected. Effective Date(s) Effective in Administration paychecks dated March 18, … Actions Agencies must notify affected employees. Questions To obtain enrollment information, contact Premier Worksite …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-284-new-voluntary-deduction-code-542-amalgamated-term-lifeEastport-South Manor Central School District – Building Safety (2020M-18)
… effective oversight to ensure compliance with required building safety at the junior-senior high school (JSHS). Key … action plan to address the deficiency found in the 2015 building condition survey. Key Recommendations Implement a … Institute a comprehensive maintenance plan for all major building systems. Ensure that a visual building inspection is …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18Monitoring and Administration of Public Protection Grant Programs
… Objective To determine whether the Division of Criminal Justice … and monitoring selected public protection grant programs to ensure expenses are allowable under the related contracts. …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/monitoring-and-administration-public-protection-grant-programsTown of Edinburg – Justice Court Operations (2014M-226)
… Purpose of Audit The purpose of our audit to evaluate the Court’s financial operations for the period … Board, which has oversight responsibilities with respect to the Town’s Justice Court. The Town has an elected Justice, who reported 243 cases during the audit period to the Office of the State Comptroller’s Justice Court Fund …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/11/14/town-edinburg-justice-court-operations-2014m-226Town of Oppenheim – Town Clerk Operations (2014M-248)
… Purpose of Audit The purpose of our audit was to examine the Clerk’s operations for the period January 1, … of all moneys received and did not make disbursements to the Supervisor and to State agencies in a timely manner. The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2014/11/28/town-oppenheim-town-clerk-operations-2014m-248Town of Exeter – Records and Reports (2015M-23)
… a population of approximately 990. The Town is governed by an elected five-member Town Board. The Town’s 2014 budget …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-exeter-records-and-reports-2015m-23