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IX.12.M Journal Vouchers – IX. Federal Grants
… are used to: Reimburse service-providing state agencies for goods or services rendered to, or on behalf of the first state agency; or Reimburse a second state agency for state funds the second state agency disbursed for program purposes. These journal voucher payments are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12m-journal-vouchersIX.4.J State Requirements in Support of CMIA Implementation – IX. Federal Grants
… For most federal programs subject to CMIA, interest liabilities will be calculated from the SFS … supplying information needed for such calculations. Guide to Financial Operations REV. 03/19/2012 … For most federal programs subject to CMIA interest liabilities will be calculated from the SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix4j-state-requirements-support-cmia-implementationSullivan County Board of Cooperative Educational Services – Separation Payments (2021M-171)
… (Board) approval to waive certain employment terms. As a result, seven of the 21 separation payments we reviewed that …
https://www.osc.ny.gov/local-government/audits/boces/2022/01/28/sullivan-county-board-cooperative-educational-services-separation-payments-2021mCopiague Fire District – Credit Card Purchases (2019M-98)
… credit card purchases were necessary, adequately supported and for legitimate District purposes. Key Findings Of 1,174 … to each credit card claim. Ensure that District officials and employees comply with the District’s maximum meal … that the Board only approves purchases that are necessary and valid expenditures. Except as indicated in Appendix A, …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98IX.5.B Billing for Onboarding Agencies – IX. Federal Grants
… agency PCBU Use the Commitment Control in SFS to budget for Federal Grant Projects Utilize funds distribution … actual bills ready to be invoiced. Agencies must also run a single action invoice process to invoice the bills. Billing batch …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5b-billing-onboarding-agenciesIX.5.A Billing for Non-Onboarding Agencies – IX. Federal Grants
… modules that includes Project Costing, Grants Management, and Customer Contracts. Agencies that have not yet started … their own Federal Grant Projects, Customer Contracts and Awards in SFS Have their Projects and Customer Contracts under their own agency PCBU Use the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5a-billing-non-onboarding-agenciesIslip Fire District – Disbursements (2020M-9)
… payment for 58 fuel credit card transactions, consisting of 1,181 gallons of fuel totaling $2,551 that were not adequately supported. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Roxbury Central School District - Health Insurance Buyouts (2019M-89)
… Audit Objective Determine whether District payments for health insurance buyouts were cost-effective, supported by … agreements and correctly calculated. Key Findings Health insurance buyouts may have saved taxpayers … our audit period. Three employees received $34,738 in health insurance buyouts that they may not have been entitled …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89DeRuyter Central School District - Information Technology (2019M-175)
… District officials ensured students’ personal, private and sensitive information (PPSI) was adequately protected from unauthorized access, use and loss. Key Findings District officials did not: Limit or monitor employees’ personal Internet browsing and their use of social media on District computers. Provide …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175Town of Oneonta – Town Clerk (2021M-59)
… analyses, whereby known liabilities are reconciled to available cash. Town officials agreed with our … and have initiated or indicated they planned to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59City of Johnstown – Financial Management (2020M-134)
… report - pdf] Audit Objective Determine whether the City of Johnstown (City) officials maintained accurate and … and 2017 and had not filed the reports for 2018 or 2019 as of December 2, 2020. Without accurate financial records, the … respond to our findings and recommendations within 30 days of the exit conference, but they did not respond. … Determine …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134Town of New Castle - Recreation Department Cash Receipts (2020M-19)
… Recreation Department were properly receipted, deposited and reported to the Town Board. Key Findings The Board did … received at the Department. The Department did not receipt and remit money in a timely manner. For remittances made in May 2018 and May 2019, the Department generated receipts up to 21 days …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-new-castle-recreation-department-cash-receipts-2020m-19Town of Bennington - Financial Management (2019M-249)
… multiyear financial and capital plans and planning for and using fund balance. Key Findings Overall the Board … its financial management. It did not appropriately budget for certain expenditures and did not properly monitor …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249Copenhagen Central School District - Procurement (2019M-238)
… Determine whether District officials sought competition for the purchase of goods and services not subject to … not seek competition by obtaining oral or written quotes for 18 purchases (75 percent) totaling $81,500. District officials did not seek competition for services from five of the six professional service …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/copenhagen-central-school-district-procurement-2019m-238Town of Stanford – Financial Management (2021M-130)
… in a 58 percent decrease in real property taxes. Adopted a 2021 budget with a $749,159 increase in the tax levy over the …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130New Hartford Central School District – Payroll (2021M-149)
… officials ensured the District accurately paid employees’ salary and wages. Key Findings Our audit found that District … Board authorizations. However, there are opportunities for District officials to strengthen internal controls over … officials ensured the District accurately paid employees salary and wages …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149III.6 SFS Reporting – III. Statewide Financial System (SFS)
… generally provide financial information with a 15-minute delay although the accessibility of information will vary … correctly reflected within applicable reports after this delay. Non-real-time reports depend on batch processing to populate information and may experience a greater delay between when a transaction occurred and when it would …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii6-sfs-reportingII.4 New York State Financial Accounting – II. New York State Financial Accounting
… New York State Financial Accounting standards are used in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-new-york-state-financial-accountingEast Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
… if District officials established eligibility for and maintained an inventory of textbooks loaned to nonpublic … systems in place to verify that textbooks purchased for and loaned to nonpublic schools were only provided to … students. We reviewed 300 nonpublic school student records and found that 114 students were provided with textbooks even …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-schoolNew York Mills Union Free School District – Procurement (2020M-79)
… Determine whether District officials sought competition for the purchase of good and services not subject to … District officials did not always seek competition for purchases that are not subject to competitive bidding. … duties. Officials did not always seek competition for professional services. No competition was sought for the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79