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VIII.1.D Hybrid Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… For State agencies that do not use the Billing module in SFS to create interagency bills, Hybrid Journal Entries … Entries contain both expenditure and revenue account codes and are submitted in the General Ledger module. As a … done as APJV or GLJE transactions using the same account codes. See Section 1 – Accounts Payable Journal Vouchers & …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1d-hybrid-journal-entriesVillage of Rhinebeck – Water Fees (2013M-311)
… Clerk’s duties were inadequately segregated, unpaid water bills were not accurately re-levied, water bills were not prepared in accordance with the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Schoharie County Court and Trust Funds (2022-C&T-3)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, … and consistently, provide a system of internal controls to account for and safeguard these funds. Key Findings The … have established appropriate controls to safeguard and account for court and trust funds for the period January 1 …
https://www.osc.ny.gov/local-government/audits/county/2022/06/17/schoharie-county-court-and-trust-funds-2022-ct-3Tioga County – Court and Trust Funds (2023-C&T-1)
The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1 2020 through May 31 2023
https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1Oneida County – Court and Trust Funds (2023-C&T-3)
… be provided to the court and then delivered to the County Commissioner of Finance (Commissioner) for safekeeping . Payments made pursuant to … circumstances, [2] funds from estates are entrusted to the Commissioner for safekeeping by order of the Surrogate’s …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3Lewis County – Purchase Cards (2024M-41)
… quotes, 52 charges totaling $142,684 did not have evidence of verbal or written quotes. The County could have …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41Town of Rutland – Water and Sewer Charges (2025M-30)
… billing errors that resulted in $4,634 in overcharges to customer accounts and $4,189 in undercharges. Of 81 customer account billing adjustments tested for 2022 and … adjustments totaling $5,808 had no documented reason or support for the adjustments. In addition: The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Town of Danby – Audit Follow-Up (2022M-8-F)
… and collects fees for a variety of purposes, including marriage, dog and environmental licenses, and certified copies of marriage licenses. The Clerk is also responsible for …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-danby-audit-follow-2022m-8-fChenango County – Court and Trust Funds (2025-C&T-2)
… disputes resulting in a mechanic’s lien. These actions are recorded in the county clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, funds from estates are entrusted to the treasurer for safekeeping by order of …
https://www.osc.ny.gov/local-government/audits/county/2025/09/12/chenango-county-court-and-trust-funds-2025-ct-2Onondaga County – Court and Trust Funds (2025-C&T-3)
… and contract disputes resulting in a mechanic’s lien. These actions are recorded in the county clerk’s office …
https://www.osc.ny.gov/local-government/audits/county/2025/09/26/onondaga-county-court-and-trust-funds-2025-ct-3Opinion 2000-5
… the opinion. MUNICIPAL FUNDS -- Snow and Ice Removal and Road Repair Reserve Fund (transfer of moneys from the highway … (transfer of moneys from to a snow and ice removal and road repair reserve fund) GENERAL MUNICIPAL LAW §6-f: HIGHWAY … removal may not be paid into a snow and ice removal and road repair reserve fund established pursuant to General …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5State Agencies Bulletin No. 1401
… Purpose To inform agencies of the revised timeline for the testing and conversion of the … in the SFS. Background The State adopted a new COA in 2012 when it implemented the Statewide Financial System. OSC is … with the new COA. Following this conversion, agencies will be able to compare data across PayServ and SFS, allowing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1401-new-york-state-payroll-system-payserv-conversion-statewide-financialState Agencies Bulletin No. 1354
… Purpose To inform agencies of new file layouts for inbound and outbound file interfaces to PayServ to reflect the conversion from legacy cost centers to the new accounting structure (Chart of Accounts) in SFS Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1354-new-york-state-payroll-system-payserv-conversion-statewide-financialLehman College – Controls Over Bank Accounts (Follow-Up)
… in our initial report, Lehman College: Controls Over Bank Accounts ( 2014-S-69 ). Background Our initial audit, which was issued April 21, 2016, found two accounts that were not on CUNY …
https://www.osc.ny.gov/state-agencies/audits/2017/12/21/lehman-college-controls-over-bank-accounts-followMonroe County – Golf Course Contract Management (2014M-111)
… Monroe County is located in western New York on the south shore of Lake Ontario, comprises 19 towns, 10 villages and …
https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111Contributing Toward Your Retirement – Basic Plan with Increased-Take-Home-Pay (ITHP)
… You are required to contribute toward your retirement. Tier 1, 2 and 3 Members If your employer has …
https://www.osc.ny.gov/retirement/publications/1511/contributing-toward-your-retirementManagement of General School Funds (Follow-Up)
… Purpose To determine the extent of implementation of the nine recommendations included in our initial audit report, John F. Kennedy Educational Campus: Management of General … School Fund (GSF) accounts. We could not fully account for GSF funds, as none of the schools maintained required …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/management-general-school-funds-followIX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants
… of interest earned by the vendor. If the calculated amount is greater than $25, agencies should require that amount be paid to the State. Once the interest payment is received, it should be deposited to the NYS General … should the single payment voucher be submitted until the AR deposit has been posted in the SFS via one of the deposit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendorsSaranac Central School District – Tuition Billing and Collections (2023M-90)
… – pdf] Audit Objective Determine whether Saranac Central School District (District) officials properly billed and collected … chose not to respond. … Determine whether Saranac Central School District District officials properly billed and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90Wayne County Court and Trust Funds (2022-C&T-1)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2018 through … order of the County Surrogate’s Court (Surrogate’s Court). Together, the Treasurer, Clerk and Surrogate’s Court must …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1