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III.6 SFS Reporting – III. Statewide Financial System (SFS)
… to meet the business management and documentation needs of agency financial system users. Inquiry screens give agency … in a format that best meets their individual needs. The Reporting Tools - Query provides agency financial system … a format that best meets their individual needs. Real-time reporting provides direct access to the SFS. As transactions …
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
… Financial Accounting standards are used in the EXECUTE and EVALUATE phases of the financial cycle …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-new-york-state-financial-accountingCity of Johnstown – Financial Management (2020M-134)
… [ read complete report - pdf] Audit Objective Determine whether the City of … Treasurer filed the required annual financial reports late for fiscal years 2016 and 2017 and had not filed the reports for 2018 or 2019 as of December 2, 2020. Without accurate …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134Ethical Standards for State Agency Contractors Act
… A.7916 (Peoples-Stokes) – Establishes ethical standards for certain state agency contractors performing inherently … Memo Bill Text Status … Establishes ethical standards for certain state agency contractors performing inherently …
https://www.osc.ny.gov/legislation/ethical-standards-state-agency-contractors-actEast Aurora Union Free School District - Procurement (2023M-125)
… Did not obtain competitive pricing or retain documentation to demonstrate quotes were obtained for 48 purchase and … and indicated that they have initiated or plan to initiate corrective action. … Determine whether the East …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Hamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)
… Educational Services (BOCES) officials developed and managed a comprehensive investment program. Key Findings BOCES officials did not develop and manage a comprehensive investment program. During the … flow forecasts to monitor and estimate funds available for investment. Key Recommendations Adopt a comprehensive …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investmentVillage of Mexico – Financial Management (2023M-170)
… – pdf] Audit Objective Determine whether the Village of Mexico (Village) Board of Trustees (Board) adopted realistic … of surplus fund balance. Additionally, the property tax levy for 2023-24 was $509,000 while the Village had over … corrective action. … Determine whether the Village of Mexico Village Board of Trustees Board adopted realistic …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… of verbally preapproving overtime, rather than in writing, does not provide support that the overtime we reviewed was …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Garden City Union Free School District – IT Asset Management (2023M-161)
… they were inventoried. We determined that 23 percent of the assets were not properly accounted for. Specifically: … with unknown costs, were not inventoried. In addition, the Board did not adopt a comprehensive written policy for IT …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… As a result, collections were not recorded and deposited in a timely manner, and unsupported disbursements were … One club advisor did not deposit more than $3,500 in club fundraising activities until our audit began, which … Ensure that all ECA activity is performed and recorded in compliance with the Board-adopted policy. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Town of Lincoln - Town Clerk (2023M-31)
… $3,869.The former Clerk also did not: Deposit $4,038 in cash collections recorded from January 1, 2018 through … all cash collected. For example, Town officials found $622 in cash in her office with no supporting records showing the source …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Village of Hunter – Financial Operations (2023M-164)
… The Board did not: Ensure Board actions were captured in the Village record and transparent to the public, …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164State Agencies Bulletin No. 433
… the Governor's Office of Employee Relations are determined at Step 3 of an employee filed grievance. The New York … in Executive agencies, call the Salary Determination Unit at OSC to verify receipt of award. For Out-of-Title …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/433-new-earnings-code-and-procedures-step-3-out-title-grievancesOpinion 88-68
… No. 83-108, p 133). However at least one lower court, the City Court of the City of Mount Vernon, has held that an application for a …
https://www.osc.ny.gov/legal-opinions/opinion-88-68Corning City School District – Claims Auditing (2023M-105)
… documentation. Key Recommendations Ensure claims are paid after audit and contain adequate supporting documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)
… not competitively procured or not procured as required by the BOCES’ regulation on purchasing procedures (Purchasing … lease for equipment totaling $318,454, as required by the Purchasing Regulation. Have support that they obtained the required number of quotes for six purchases totaling …
https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesMount Morris Central School District – Online Banking (2022M-99)
… officials did not: Have an adequate written bank agreement for online banking transactions. Ensure that authorized … sufficiently details online banking. Designate a computer for online banking transactions. Monitor computer use to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/04/mount-morris-central-school-district-online-banking-2022m-99Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… transparent with taxpayers and the District levied more taxes than needed to fund operations. The Board overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mOnline Services for Local Government
… List of online service available to local officals and the public that you dont need login credentials for …
https://www.osc.ny.gov/local-government/resources/online-services-local-governmentRandolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… making them more susceptible to theft without detection. In addition, capital asset inventory records also contained …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventory