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Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)

… District (District) officials properly accounted for and appropriately used extra-classroom activity (ECA) funds. … officials did not properly account for all ECA funds and, because some funds were held for substantial amounts of … safeguarded. As a result, collections were not recorded and deposited in a timely manner, and unsupported …

https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136

Town of Lincoln - Town Clerk (2023M-31)

… Clerk (Clerk) properly accounted for, deposited, reported and remitted collections. Key Findings  The former Clerk did … or remit collections. When receipts are not accurately and promptly recorded or deposited, officials do not have assurance that all collections are accounted for, and money could be lost or misappropriated. For example, as …

https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31

Village of Hunter – Financial Operations (2023M-164)

… the Village of Hunter (Village) Board of Trustees (Board) and Clerk-Treasurer properly managed Village financial operations.  Key Findings  The Board and Clerk-Treasurer did not properly manage Village financial operations. The Board did not provide oversight and the Clerk-Treasurer did not perform all required duties.  …

https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164

Village of Mexico – Financial Management (2023M-170)

… Board of Trustees (Board) adopted realistic budgets and managed fund balance.  Key Findings  The Board did not … the Board:  Did not establish a fund balance policy and maintained an excessive level of unassigned surplus fund … in the general fund; balances ranged between $839,530 and $1.1 million, or between 109 and 124 percent of the …

https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170

East Aurora Union Free School District - Procurement (2023M-125)

… Free School District (District) officials procured goods and services in a competitive manner.  Key Findings  The Board of Education (Board) and District officials did not always procure goods and services in a competitive manner. Officials did not … Free School District District officials procured goods and services in a competitive manner …

https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125

Hamilton 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 … period, BOCES held $7.4 million in money market accounts and earned interest totaling $105,000, and held $4.6 million …

https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investment

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

… School District (District) claims auditor properly audited and approved claims prior to payment. Key Findings The District’s claims auditor did not properly audit and approve all claims prior to payment. We reviewed 100 claims totaling approximately $19.5 million and determined that: The claims auditor, who is an employee …

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)

… 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 … As a result, they were not transparent with taxpayers and the District levied more taxes than needed to fund …

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)

… Educational Services (BOCES) officials made appropriate and accurate employee separation payments. Key Findings BOCES officials did not always make appropriate and accurate employee separation payments. Officials did not … Ensure all contract provisions are followed and all requirements are met before approving separation …

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

… CMIA, interest liabilities will be calculated from the SFS and bank records. Agencies which “cash manage” their own … 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

… Financial Accounting standards are used in the EXECUTE and EVALUATE phases of the financial cycle. Standards are … Financial Reporting Requirements; Basis of Accounting; and Cash and Basic Financial Statements. An important element of … 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