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Corning City School District – Claims Auditing (2023M-105)

… who is an employee of the Greater Southern Tier Board of Cooperative Educational Services (GST BOCES), inappropriately … audited these claims.  The Treasurer paid 18 claims for health insurance reimbursements and credit card purchases …

https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105

Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)

… taxpayers and the District levied more taxes than needed to fund operations. The Board overestimated appropriations … limit in each of the last three fiscal years by 3.1 to 12.8 percentage points. Reserves totaling $2.4 million … budgets and appropriate fund balance only when needed to fund operations. Reduce surplus fund balance to comply …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022m

Scarsdale Union Free School District – Overtime (2022M-105)

… officials ensured overtime was properly approved, accurate and monitored. Key Findings Although overtime was properly … to ensure the accuracy of overtime charges. Adopt policies and procedures with clear guidelines for overtime work, … officials generally agreed with our recommendations and indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105

City of Lackawanna – Garbage Collection Fees (2021M-206)

… City of Lackawanna (City) officials properly assessed and billed solid waste (garbage) collection fees (garbage … fees). Key Findings City officials did not always assess and bill garbage fees in accordance with the City Code … not provide adequate oversight or develop written policies and procedures for assessing and billing garbage fees. 30 of …

https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206

Sullivan County Board of Cooperative Educational Services – Separation Payments (2021M-171)

… report - pdf ] Audit Objective Determine whether Sullivan County Board of Cooperative Educational Services (BOCES) … Determine whether Sullivan County Board of Cooperative Educational Services BOCES …

https://www.osc.ny.gov/local-government/audits/boces/2022/01/28/sullivan-county-board-cooperative-educational-services-separation-payments-2021m

Copiague 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-98

IX.5.B Billing for Onboarding Agencies – IX. Federal Grants

… group of PeopleSoft modules that includes Project Costing, Grants Management, and Customer Contracts. Agencies that have … group of PeopleSoft modules that includes Project Costing Grants Management and Customer Contracts …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5b-billing-onboarding-agencies

IX.5.A Billing for Non-Onboarding Agencies – IX. Federal Grants

… group of PeopleSoft modules that includes Project Costing, Grants Management, and Customer Contracts. Agencies that have … group of PeopleSoft modules that includes Project Costing Grants Management and Customer Contracts …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5a-billing-non-onboarding-agencies

IX.12.M Journal Vouchers – IX. Federal Grants

… to properly allocate state voucher payments between state and federal funds. In very rare cases, it may be necessary to … fund appropriations. However, these must be the exception and not the norm since such journal transfers reduce federal expenditures/disbursements and increase the cash balance in the federal fund which …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12m-journal-vouchers

IX.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 and bank records

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix4j-state-requirements-support-cmia-implementation

New Hartford Central School District – Payroll (2021M-149)

… ensured the District accurately paid employees’ salary and wages. Key Findings Our audit found that District … officials accurately paid $3.1 million in salaries and wages to the 48 employees we tested, in accordance with … clerk who could add new employees to the financial system and was responsible for adding and changing salaries and pay …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149

III.6 SFS Reporting – III. Statewide Financial System (SFS)

… Program provides three tools – Reports, Inquiry Screens, and Query Manager – for users to obtain system information. … in an optimized format to meet the business management and documentation needs of agency financial system users. … agency financial system users the ability to filter data and to output the results in a format that best meets their …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii6-sfs-reporting

II.4 New York State Financial Accounting – II. New York State Financial Accounting

… New York State 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-accounting

II.4 Overview – II. New York State Financial Accounting

New York State 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-overview

Town of Stanford – Financial Management (2021M-130)

… complete report - pdf ] Audit Objective Determine whether the Town of Stanford (Town) Board properly managed the Town’s financial condition and adopted realistic budgets. Key Findings The Board did not … Determine whether the Town of Stanford Town Board properly managed the Towns …

https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130

Islip Fire District – Disbursements (2020M-9)

… Objective Determine whether disbursements were made in compliance with New York State General Municipal Law and the … Ensure that conference and travel expenditures are in compliance with the District’s travel policy. Ensure … Determine whether disbursements were made in compliance with New York State General Municipal Law and the …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9

Worcester Central School District - Fund Balance Management (2022M-75)

… whether the Worcester Central School District (District) Board of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the … whether the Worcester Central School District District Board of Education Board and officials effectively managed …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75

Mount Morris Central School District – Online Banking (2022M-99)

… officials, officials did not: Have an adequate written bank agreement for online banking transactions. Ensure that authorized access to online bank accounts was limited. Monitor computer use with the …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/04/mount-morris-central-school-district-online-banking-2022m-99

Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)

… School District (District) Board of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the … 2020-21 by an average of $2.8 million, or 6.6 percent, and appropriated fund balance that was not used. The …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-management

Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)

… Herkimer-Oneida Board of Cooperative Educational Services (BOCES) officials used competitive methods when procuring goods and services. Key Findings BOCES officials did not always use … Board of Cooperative Educational Services BOCES officials used competitive methods when …

https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-services