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XIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures
… assets including infrastructure, subject to defined levels of materiality, are included in the State’s government-wide … as a method to reflect asset condition. The purpose of recording capital assets in the Statement of Net Position is to record the value of these assets, as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14c-necessity-general-capital-assets-reportingOversight of Pupil Transportation Services (Follow-Up)
… children are transported to school daily across the State, with one third riding School District-owned buses, one … these services was approximately $3.4 billion, with State aid covering $2 billion. The New York State Education Law requires the State Education Department …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-followInternal Controls Over Selected Financial Operations (Follow-Up)
… The Division of Military and Naval Affairs (DMNA) manages New York State’s military forces, which are composed of the New York …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/internal-controls-over-selected-financial-operations-followXIII.2 Overview – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW AND POLICY Agencies are responsible for ensuring employees adhere to all employee expense … identification number through the payroll system. Requests for reimbursement by non-employees, such as non-paid … and Board Members, will be requested using the Claim for Payment ( AC 3253-S ) or the Claim for Travel …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2-overviewOnteora Central School District – Procurement and Claims Auditing (2021M-216)
… in a cost-effective manner and ensured claims were audited for accuracy and completeness. Key Findings District … in a cost-effective manner or ensure claims were audited for accuracy and completeness. The District did not: Have … was competitively bid. Obtain minimum required quotes for eight purchases totaling $106,212. The claims auditor did …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216Update on New York’s Unemployment Insurance Trust Fund: Challenges Continue
… June 10, 2022 PDF Version Devastating job losses caused by the … balance—$8.1 billion—is second only to California. In May 2022, New York State paid $1.2 billion of its federal loan, … outstanding balance is not fully repaid by November 10, 2022, interest costs will mount, as will the federal portion …
https://www.osc.ny.gov/reports/update-new-yorks-unemployment-insurance-trust-fund-challenges-continueValhalla Union Free School District – Network User Accounts (2022M-26)
… from January 3, 2012, to September 3, 2021, and account for 15 percent of the District’s network user accounts. … network users to periodically review network user accounts for necessity. Review the written procedures the District has in place for the process to communicate employee change in status to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26Town of North Greenbush – Town Clerk (2017M-132)
… complete report - pdf ] Audit Objective Determine whether the Town of North Greenbush (Town) Town Clerk (Clerk) recorded, … deposited, disbursed, and reported all money collected in a timely and accurate manner. Key Findings The Clerk did …
https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132XIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement
… Policy References Reconciling travel card charges and out-of-pocket expenses is an integral part … event, including expenses that are on the State travel card and an employee’s out-of-pocket expenses. An employee … by creating an expense report, associating the travel card charges and out-of-pocket expenses to the expense …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliationVillage of Watkins Glen – Justice Court Operations (2021M-146)
… reported and remitted Justice Court (Court) collections in a timely and accurate manner. Key Findings The Justices … collected, recorded, deposited, reported and remitted in a timely and accurate manner. The Justices did not prepare … Review the recording and reporting errors identified in this report and make necessary corrections. Upgrade the …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/29/village-watkins-glen-justice-court-operations-2021m-146VI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets
… that is used to move budget authority between two or more Business Units in a single entry. Each budget entry in the Interunit Budget … budget authority between two or more Business Units in a single entry …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfersIX.12.K Functional Clearance Patterns – IX. Federal Grants
… until such checks clear the state's bank account or EFT settlement occurs. To calculate CMIA interest liabilities, it …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12k-functional-clearance-patternsIV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… State agencies to make expenditures and incur obligations for specific purposes each fiscal year in the form of an … New York State. In order to establish a chart of accounts for expenditures that is both usable and manageable, a list … requires that a minimum number of accounts be created for major expenditure classes. When the expenditure account …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewX.5.B Requesting a Single Payment Vendor ID – X. Guide to Vendor/Customer Management
… must submit a request to the Vendor Management Unit (VMU), for a new Single Payment Vendor ID to use in the Statewide … Payment Vendor Request” in the subject line. QUESTIONS For questions about this process, contact the VMU (518) … must submit a request to the Vendor Management Unit VMU for a new Single Payment Vendor ID to use in the Statewide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x5b-requesting-single-payment-vendor-idWayne Central School District – Property Disposal (2021M-161)
… transportation study conducted by an external advisory group which also made a recommendation designed to help the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161Oversight of Nurse Hiring and Retention (Follow-Up)
… Objective To determine the extent of implementation of the four recommendations included in our initial audit report, Oversight of Nurse Hiring and … screening of its direct hire and temporary nurses, it had not taken action to ensure that direct hire nurses who began …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/oversight-nurse-hiring-and-retention-followCity of Yonkers – Budget Review (B19-6-6)
… of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ … of $50.3 million, such as fund balance and State aid, to balance its budget. Police overtime costs could … taxes may be limited in future years if property values do not increase. Key Recommendations Replace nonrecurring …
https://www.osc.ny.gov/local-government/audits/city/2019/07/10/city-yonkers-budget-review-b19-6-6NYS Common Retirement Fund Reports Second Quarter Results
… State Common Retirement Fund’s (Fund) estimated return in the second quarter of the State Fiscal Year (SFY) 2019-20 … and transparency. Quarterly rates of return provide a snapshot of performance over three months and reflect a fraction of the Fund’s annual investment return. About the …
https://www.osc.ny.gov/press/releases/2019/11/nys-common-retirement-fund-reports-second-quarter-resultsOversight of Young Adult Institute, Inc.'s Family Support Services Contracts (Follow-Up)
… included in our initial audit report, Oversight of Young Adult Institute, Inc.’s Family Support Services Contracts … Support Services (FSS) are designed to help families care for a relative with a developmental disability at home. …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-young-adult-institute-incs-family-support-services-contracts-followImplementation of the Dignity for All Students Act (Follow-Up)
… from discrimination, harassment, and bullying on school property, on school buses, and at school functions. DASA’s …
https://www.osc.ny.gov/state-agencies/audits/2019/11/21/implementation-dignity-all-students-act-follow