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VII.9.A Fringe Benefits and Indirect Costs Automation – VII. State Revenues and Appropriated Loan Receivables
… process generates journal entries to the General Ledger in the Statewide Financial System (SFS) on a more real-time … which journal lines can post successfully and which are in error, and split the lines to allow for separate agency … Coach is accessible from the SFS home page after logging in with your SFS user ID and password. Standard Rates At the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9a-fringe-benefits-and-indirect-costs-automationX.3 Overview – X. Guide to Vendor/Customer Management
… the agency with guidance on how to: use the Vendor Add Portal in the Statewide Financial System (SFS) to directly …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3-overviewCollection of Lease and Permit Revenues (Follow-Up)
… and Collection of Lease and Permit Revenues ( 2012-S-6 ). Background Our initial report, issued March 12, 2013, … fees. At the time of our audit, the Department was owed $6 million in lease and permit revenues, including $2.4 … million between two and six years past due and another $1.4 million at least six years past due. Of 45 permits with …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/collection-lease-and-permit-revenues-followOversight of Grants (Follow-Up)
… activity. We found that the monitoring performed by the Freight and Passenger Rail Bureau and the Aviation Bureau …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/oversight-grants-followPersonal Income Tax Refunds
… (Department) for payment were appropriate and processed in accordance with applicable New York State tax laws and … refunds processed during the calendar year January 1, 2016 through December 31, 2016. Background During the … refunds totaling about $43.9 million, as summarized in the following table: Refunds Reason for Stopping Refunds …
https://www.osc.ny.gov/state-agencies/audits/2017/06/07/personal-income-tax-refundsWorkers' Compensation Program: Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… occupational and non-occupational disability and sickness. Coverage for these benefits, with limited exception, is to be … (Program) are recovered via assessments on participating insurance carriers, selfinsurers, and self-insured political …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/workers-compensation-program-statement-assessable-expenses-three-fiscal-years-ended-marchArchived Publications
… reference purposes only. Fiscal Stress Monitoring System Results for Municipalities: Four-Year Review, 2013-2016 - 9/27/2017 Fiscal Stress Monitoring System Results for School Districts: Four-Year Review - 1/25/2017 Fiscal Stress Monitoring System Results for Municipalities: Three-Year Review - 9/27/2016 …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsAccounts Payable Advisory No. 5
… services, including specific information to be included in the invoice number field please refer to the GFO , Chapter … note there is a new requirement for entering information in the Invoice Field for payments to Pitney Bowes to fund … followed by a space, and then the date of the payment in the format MM/DD/YYYY (e.g., 12345678 05/22/2015 ). This …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/5-complex-entity-payments-postageTown of Owasco – Highway Department (2020M-128)
… officials did not competitively bid vehicle and equipment repairs or a vehicle purchase. The Town Board (Board) and …
https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… process for overseeing Project activities that included daily onsite inspections documenting: Daily onsite personnel Leak testing results for treatment lines Concrete inspection and testing …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andTown of Owasco – Financial Management and Procurement (2021M-70)
… services and playground equipment were procured in a manner to ensure the prudent and economical use of public money in the best interests of the taxpayers. Key Findings The … Board did not: Adopt an adequate reserve policy, resulting in the unrestricted general fund balance increasing to an …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70Mineola Union Free School District – Financial Condition Management (2021M-44)
… pdf ] Audit Objective Determine whether the Mineola Union Free School District’s (District) Board of Education (Board) … Determine whether the Mineola Union Free School Districts District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/mineola-union-free-school-district-financial-condition-management-2021mTown of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)
… report - pdf ] Audit Objective Determine whether the Board of the Town of Clarence Industrial Development Agency (CIDA) properly … goals or other criteria while assessing material aspects of the proposed projects prior to approving them. The Board … Determine whether the Board of the Town of Clarence Industrial Development Agency CIDA …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-clarence-industrial-development-agency-projectCincinnatus Central School District – Procurement (2021M-111)
… been procured in a manner that ensured the economical use of public funds. Officials did not: Periodically seek competition for nine of 11 professional service providers paid $262,862 during the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)
… was unaware inadequate accounting records were maintained. In 2019, CEDC wrote off two loans with balances totaling … repayments were not properly accounted for or deposited in a timely manner. Late fees were not always properly … are properly accounted for, received and deposited in a timely manner and late fees are properly assessed and …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolvingVillage of Islandia – Information Technology (2021M-100)
… (Village) officials ensured information technology (IT) assets were adequately protected from unauthorized … and loss. Key Findings Village officials did not ensure IT assets were adequately protected from unauthorized access, … notification, password and mobile and removable device IT policies or implement a comprehensive IT contingency plan. …
https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100Minisink Valley Central School District – Medicaid Reimbursements (2022M-80)
… claims. However, officials did not provide the vendor with all of the documentation needed for the vendor to … as specified in Appendix B, District officials agreed with our recommendations and indicated they have begun …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80Nassau Board of Cooperative Educational Services – Network User Accounts (2022M-77)
… of the BOCES network and potential loss of important data. In addition to sensitive information technology (IT) control … accounts and ensure unneeded user accounts are disabled in a timely manner. Establish written procedures for … user account access. Establish and implement a system in which nonemployee network user accounts and service …
https://www.osc.ny.gov/local-government/audits/boces/2022/09/09/nassau-board-cooperative-educational-services-network-user-accounts-2022m-77Norfolk Fire District – Board Oversight (2022M-109)
… report - pdf] Audit Objective Determine whether the Norfolk Fire District (District) Board of Fire Commissioners … Determine whether the Norfolk Fire District District Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109York Central School District – Financial Management (2022M-96)
… was needed to fund operations. Key Recommendations Comply with the surplus fund balance statutory limit and use the … and capital plans. District officials generally disagreed with our findings and recommendations. Appendix B includes …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96