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XV.14 Federal Admin Recoveries – XV. End of Year

… Transfer authorization authority for Federal Transfers to Other Funds (Source 9’s) lapses on … the last day of the state fiscal year. Source 9 requests for new activity codes must be received by the date identified in the Office of Operations Events and Deadlines Calendar . Submission of a request after the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv14-federal-admin-recoveries

XII.8.B Matching – XII. Expenditures

… SECTION OVERVIEW AND POLICIES Matching is an automated process in the … information is optional on all purchase order lines for commodities. Vouchers that reference purchase order lines for commodities will be matched against the purchase order …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8b-matching

Medicaid Program – Payments for Death-Related One-Day Inpatient Admissions

… for inpatient medical care. The new methodology, based on All Patient Refined Diagnosis Related Groups (APR DRG), … day of admission. For instance, Medicaid paid $153,329 on a claim with hospital charges totaling $9,685 for a … inpatient admissions, we estimate that Medicaid could have saved as much as $31.1 million. Key Recommendations …

https://www.osc.ny.gov/state-agencies/audits/2013/08/15/medicaid-program-payments-death-related-one-day-inpatient-admissions

Controls Over Revocable Consents (Follow-Up)

… of a right to an individual or organization to construct and maintain certain structures on, over, or under the … (Office) . The permission is granted in exchange for compensation to the City . Revocable consents are granted for a term of ten years, and at the end of that period they …

https://www.osc.ny.gov/state-agencies/audits/2022/05/13/controls-over-revocable-consents-follow

Town of Urbana – Access Controls (2022M-4)

… of Urbana (Town) officials properly configured network and computer user access controls to safeguard the Town’s IT … officials (officials) did not adequately configure network and computer user access controls. In addition to sensitive … comprehensive written information technology (IT) policies and procedures addressing areas key to securing user access …

https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-access-controls-2022m-4

VI.3.B Budget Transfers Within a Business Unit – VI. Budgets

… Each budget entry in the Budget Transfer Component must have a zero net financial impact across all budget lines. The … amounts. The following documents provide guidance on determining the proper budget entry type to use. … Movement Flowchart For additional instruction on this topic, visit the job aids published to SFS Coach. SFS …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3b-budget-transfers-within-business-unit

VIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries

… APJV transactions online (bulkload). For agencies that have online access to SFS, all reclassifications of voucher … Journal Entries Overview of this Chapter for guidance on: Submitting APJV and GLJE transactions to SFS Obligation …

https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfers

VIII.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 … Transfers include, but are not limited to, the following types of transactions: Transfer of receipts between funds and … Operations REV. 07/02/2019 … A Revenue transfer is used to adjust or reclassify previously posted revenue accounting …

https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfers

VIII.1 Accounts Payable Journal Vouchers & General Ledger Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries

… Most adjustments to payments and deposits should be submitted in either the Accounts …

https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-accounts-payable-journal-vouchers-general-ledger-journal-entries

VII.10.G Cash Advance Shortages and Overages – VII. State Revenues and Appropriated Loan Receivables

… Comptroller, Deputy Comptroller - Division of Contracts and State Expenditures. Improper transactions must be … advance account will agree to the reported advance amount on the NY_AP_CASHADV_AUTHORIZED_LIMIT public query. Overages In rare instances, overages can be …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10g-cash-advance-shortages-and-overages

Town of West Seneca – Purchasing (2015M-11)

… the procurement policy to ensure that it is consistent with statutory requirements and meets the needs of the Town. …

https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11

Town of South Bristol – Financial Management (2015M-140)

… of our audit was to review the Town’s financial operations for the period January 1, 2014 through May 20, 2015. … The Town of South Bristol is located in Ontario County and has a population of approximately 1,590. The town is … an elected five-member Town Board. Budgeted appropriations for 2015 are approximately $2.1 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140

Town of Worth – Financial Operations (2014M-323)

… up-to-date accounting records. Pay only those claims that have been audited and approved for payment by the Board, …

https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323

Stamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)

… established adequate controls over financial activities to safeguard assets. Key Findings The Board did not establish … agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether the … established adequate controls over financial activities to safeguard assets …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020m

Town of Tuxedo – Financial Operations (2014M-284)

… accounting records and did not provide the Board with detailed monthly financial information. The certified …

https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284

Town of Tyrone – Financial Management (2014M-343)

… our audit was to review the Board’s financial management for the period January 1, 2010 through September 26, 2014. … The Town of Tyrone is located in Schuyler County and has a population of approximately 1,600. The Town is … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $1.2 million Key Findings The …

https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-tyrone-financial-management-2014m-343

Town of Lewisboro – Financial Condition (2014M-309)

… during the period from 2009 through 2013. Town officials have not adopted a multiyear financial plan. Key …

https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-lewisboro-financial-condition-2014m-309

Town of Minden – Budgeting (2014M-366)

… requirements. The Town consistently adopted budgets with unrealistic estimates of revenues and expenditures in … Budget and allocate sales tax revenues in compliance with statute and seek legal counsel to determine what … from 2011-13. Adopt part-town highway fund budgets with realistic estimates of revenues and expenditures. … The …

https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366

Town of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)

… through August 31, 2014. Background The Town of Milton is located in Saratoga County and has a population of approximately 18,575. The Town is governed by …

https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357

Town of Livonia – Justice Court (2015M-76)

… proper bank reconciliations and accountability analyses on a monthly basis for the Justices’ review. Submit monthly … engage the services of an independent public accountant to do so. … The purpose of our audit was to examine the Courts …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76