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VII.2.B Payment Worksheet – VII. State Revenues and Appropriated Loan Receivables

… A Payment Worksheet is used by agencies to apply payments received from customers to accounts receivable (AR) Items in SFS. The process for … in the ‘Regular Deposit’ navigation in SFS, similar to a Direct Journal Payment however, agencies should not … A Payment Worksheet is used by agencies to apply payments received from customers to accounts …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2b-payment-worksheet

Fare Evasion (Follow-Up)

… Bus Service pay their fare on the bus. Select Bus Service (SBS) passengers pay their fare before boarding at ticket purchase machines located at SBS bus stops. Transit’s Division of Operations Planning is … was often missing, which was especially problematic for SBS, where passengers pay the fare before boarding the bus. …

https://www.osc.ny.gov/state-agencies/audits/2023/06/22/fare-evasion-follow

Arkport Joint Fire District – Treasurer’s Records and Reports (2025M-126)

… Arkport Joint Fire District (District) Treasurer record and report receipts and disbursements accurately and in a timely manner? Audit Period January 1, 2024 – … the Arkport Joint Fire District District Treasurer record and report receipts and disbursements accurately and in a …

https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/arkport-joint-fire-district-treasurers-records-and-reports-2025m-126

Town of Saranac – Town Clerk Operations (2019M-33)

… collections had not been deposited and were unaccounted for. Prepare accountability analyses. The Board did not: … in the second degree. Key Recommendations Record receipts for all collections received in the Clerk’s software in a …

https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-saranac-town-clerk-operations-2019m-33

VII.1 State Revenues Overview – VII. State Revenues and Appropriated Loan Receivables

… New York State accounts for the receipt and disposition of all state resources in the … twice a month in accordance with the following schedule: Receipt Period Receipts Transferred to State Treasury 1st … deposited to the GCA will be recorded as a miscellaneous receipt on an AR Direct Deposit transaction or as a refund to …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii1-state-revenues-overview

State Agencies Bulletin No. 1037

… to collect an overpayment, OSC will request refunds only for those that fall within the statute of limitations. … tax deduction should contact their tax advisor. Note: If only a portion of the original overpayment is recovered in … and/or a refund related to that portion of the recovery only. If it takes more than one year to recover an …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1037-taxation-recovered-salary-overpayments

Medicaid Program – Improper Payments of Medicare Buy-in Premiums for Ineligible Recipients

… by the Centers for Medicare & Medicaid Services (CMS), Medicaid pays Medicare premiums for individuals who … and process enrollment in the Buy-in Program. In addition, CMS automatically enrolls certain individuals. Medicaid … for 282 individuals identified as deceased. According to CMS, improper premium payments beyond two months for reasons …

https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-payments-medicare-buy-premiums-ineligible-recipients

Travel Advisory No. 18

… PerDiem-Unrecpted Extra Brkfast PerDiem-Unrecpted Extra Dinner Categorized the section’s layout to assist with …

https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/18-gfo-updates-chapter-xiii-section-9-allowed-values-processing-payments-sfs

Town of Marathon – Town Clerk (2022M-143)

… and accurate manner . As a result, the Board’s ability to effectively monitor financial operations was diminished . Had the Board conducted the required annual audits, it may have recognized these deficiencies and taken … the Clerk’s bank account balance was $6,251 more than it should have been as of April 21, 2022. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-town-clerk-2022m-143

Failing To Adhere to Policy and Proper Procedures – Travel and Conference Expense Management

… conference policy requirements and they must understand the consequences of the failure to meet these requirements. Your policy should specifically state what will occur in the case of improper claims for travel and … Your policy should specifically state what will occur in the case of improper claims for travel and …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/failing-adhere-policy-and-proper-procedures

XI-A.1.B Category Codes – XI-A. Purchasing

… This section provides agencies with guidance regarding the proper use of category codes in the Statewide Financial System (SFS). In the SFS, the category code is used on purchasing documents to … This section provides agencies with guidance regarding the proper use of category codes in the Statewide Financial …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1b-category-codes

Town of Danby – Town Clerk (2022M-08)

… account errors totaling $64,959 and could not account for approximately $1,000 in cash from tax collections. Did not maintain adequate supporting documentation for collections. Did not complete monthly bank …

https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08

Hiring Members with the Enhanced Report – Enhanced Reporting

… is an existing NYSLRS member, they will make mandatory membership contributions (if applicable) as part of their … payroll for that position. If they are an employee whose membership is mandatory, you will enroll them into NYSLRS as … termination date) as their rehire date. Learn more about membership and enrollment . Rev. 2/23 …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/hiring-members-enhanced-report

Town of Potter – Town Clerk (2020M-113)

… audit the Clerk’s records to ensure records, deposits, reports and collections are remitted in an accurate and …

https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113

Travel Advisory No. 16

… Values for Processing Payments in SFS Reference : Guide to Financial Operations: Chapter XIII, Section 9 – Allowed … the following in Chapter XIII, Section 9 of the Guide to Financial Operations: Chapter / Section Name Description … – Business Purpose Updated the Business Purpose attachment to include a new business purpose: Deployment: Travel …

https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/16-gfo-update-chapter-xiii-section-9-allowed-values-processing-payments-sfs

Trumansburg Central School District – Procurement (2022M-13)

Determine whether Trumansburg Central School District District officials procured goods and services in the best interest of the taxpayers

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13

XV.7 Budget Allocations – XV. End of Year

… State agencies will need to be proactive in working with the Division of Budget as early as possible in the allocation of funds to ensure that: There is sufficient segregation authority available in SFS so all payments can be properly processed by the end … also need to ensure that any Budget Journals Pending in Workflow are handled …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv7-budget-allocations

Town of Decatur – Town Clerk (2020M-58)

… [ read complete report - pdf ] Audit Objective Determine whether the Town … the audit period which totaled $1,630. The Clerk did not report or remit any fees received to the Supervisor or New … Key Recommendations Issue and retain duplicate receipts. Report and remit all money received to the Supervisor and …

https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-town-clerk-2020m-58