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Management of General School Funds (Follow-Up)
… had not established basic accountability for student funds and that DOE’s guidelines had been ignored. The GSF account … is used to deposit monies collected for extracurricular and co-curricular activities, such as the senior trip, senior prom, and athletic events. Our initial audit contained eight …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followYouth Facility Chargeback Rates to Localities (Follow-Up)
… included in our original report, Youth Facility Chargeback Rates to Localities (2009-S-20). Background Our initial audit … was issued on March 21, 2012, examined whether chargeback rates used by the Office of Children and Family Services … We found that OCFS calculates juvenile facility chargeback rates correctly. However, in general, OCFS has been deficient …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/youth-facility-chargeback-rates-localities-followTown of Exeter – Town Clerk/Tax Collector (2024M-15)
… [read complete report – pdf] Audit Objective Determine whether the Town of … property taxes to the Town Supervisor (Supervisor) on a weekly basis, as required by New York State Town Law (Town … taxes within 24 hours and remit them to the Supervisor weekly. Perform bank reconciliations and accountabilities, …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Economic and Demographic Trends – 2023 Financial Condition Report
… checks”) and enhanced unemployment benefits in 2021. Idaho ranked first with an increase of 6.2 percent. With … New York ranked eighth for economic growth in 2022. Idaho ranked highest (4.9 percent), while Alaska ranked the …
https://www.osc.ny.gov/reports/finance/2023-fcr/economic-and-demographic-trendsSelected Wage Investigation Procedures (Follow-Up)
… 2019-S-46 ). About the Program The Department of Labor’s (DOL) Division of Labor Standards (Division) seeks to … that arise during the course of an investigation. DOL can require employers found to be in violation of the … wages and can also assess penalties (which are retained by DOL), liquidated damages, which are additional amounts …
https://www.osc.ny.gov/state-agencies/audits/2024/02/16/selected-wage-investigation-procedures-followVIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… expenditure accounting transactions using a General Ledger Journal Entry in SFS. Expenditure transfers include: … (beginning with ‘042’). See Section 1.A – Accounts Payable Journal Voucher of this Chapter. See Section 1 – Accounts Payable Journal Vouchers & General Ledger Journal Entries Overview of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfersVIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… A Revenue transfer is used to adjust or reclassify previously posted revenue accounting transactions using a General Ledger … A Revenue transfer is used to adjust or reclassify previously posted revenue accounting transactions using a General Ledger …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersVIII.1 Accounts Payable Journal Vouchers & General Ledger Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… adjustments to payments and deposits should be submitted in either the Accounts Payable AP or the General Ledger GL …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-accounts-payable-journal-vouchers-general-ledger-journal-entriesIX.12.D Federal Funding Subject to CMIA – IX. Federal Grants
… the CMIA regulations. Subpart A of the regulations deals with the larger federal programs under which the state … CMIA statute INCLUDING the interest provisions. Subpart B deals with the state’s smaller federal programs, which are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12d-federal-funding-subject-cmiaWarsaw Central School District – Out-of-District Tuition Billing (2021M-140)
… and procedures for monitoring out-of-district tuition billing. Ensure all supporting documentation is provided to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140Penfield Central School District – Procurement (2022M-76)
… a comprehensive cost-benefit analysis for the District’s land purchase inclusive of State transportation aid, route …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76Controls Over Equipment (Follow-Up)
… The New York City (NYC) Health and Hospitals Corporation’s (H+H) capital assets include land, buildings, construction in …
https://www.osc.ny.gov/state-agencies/audits/2022/12/20/controls-over-equipment-followXII.8.B Matching – XII. Expenditures
… in the Statewide Financial System (SFS) that compares a voucher to a purchase order referenced on the voucher. Where applicable, matching also compares the voucher to receiving and inspection information. Matching is … in the Statewide Financial System SFS that compares a voucher to a purchase order referenced on the voucher …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8b-matchingAmortization Schedules and Payoffs – Contribution Stabilization Program
… select “Employer Billing” from the dropdown. The CSP is only one type of amortization you can view in Retirement …
https://www.osc.ny.gov/retirement/employers/csp/amortization-schedules-and-payoffsTown of Carroll – Town Clerk (2022M-20)
… and reported collections accurately, and remitted them in a timely manner. Key Findings We could not determine … totaling $21,843 were properly accounted for or remitted in a timely manner because the Clerks did not maintain … $241,136 accurately, they did not always make remittances in a timely manner. The Clerks did not remit water rents and …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20Keene Central School District – Transportation State Aid (2021M-63)
… applied for all applicable transportation aid for new bus acquisitions in a timely manner. Key Findings District … a timely manner and were at risk of losing $20,513 for new bus acquisitions. The District did not properly file for … to ensure the District applied for all State aid for new bus acquisitions. Officials did not perform an annual …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/keene-central-school-district-transportation-state-aid-2021m-63Medina Central School District - Tax Collection (2019M-151)
… District officials did not provide sufficient oversight of the tax collection process. The Treasurer did not perform a timely reconciliation of tax collection activities, resulting in undetected errors … deposited, intact. Ensure there is sufficient oversight of the tax collection process. Perform a reconciliation of …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151Safety at Stations (Follow-Up)
… buses at many of SIR’s 21 stations or to the Staten Island Ferry. SIR operates 24 hours a day with service every 30 …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/safety-stations-followImproper Medicaid Payments to a Transportation Provider (Follow-Up)
… the extent of implementation of the recommendation made in our initial audit report, Improper Medicaid Payments to a Transportation Provider (Report 2018-S-10 ). About the Program The State’s … claims prior to 2016, which accounted for $1.4 million in Medicaid payments. We recommended that the Department of …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/improper-medicaid-payments-transportation-provider-followState Comptroller DiNapoli Releases State Audits
… documented consultant costs, vehicle costs, and credit card purchases; $78,474 in consultant costs that were … education programs. The ineligible costs included: $26,923 in personal service costs that consisted of staffing … than 50,000 state contracts, visit www.openbooknewyork.com . The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-audits