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Sullivan County Board of Cooperative Educational Services – Separation Payments (2021M-171)
… separation payments. Officials did not adhere to contract terms for separation payments or obtain Board of Education (Board) approval to waive certain employment terms. As a result, seven of the 21 separation payments we …
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)
… 28 charges totaling $5,786 for refreshments that were in violation of New York State Public Officers Law. The Board approved $1,488 in charges that were not for valid District purposes. Key … are necessary and valid expenditures. Except as indicated in Appendix A, District officials generally agreed with the …
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
… (ESA) is a group of PeopleSoft modules that includes Project Costing, Grants Management, and Customer Contracts. … funds distribution functionality (See Section IX.4.A) in Project Costing to split expenditures systematically for … Section 15.E of this guide on how to set this up in the Project Guide) Interface LATS information into SFS Once an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5b-billing-onboarding-agenciesIX.5.A Billing for Non-Onboarding Agencies – IX. Federal Grants
… what charges will go through the Federal Billing Process Do not interface LATS information into SFS Once a … are recorded against the projects, those transactions will get collected into the Project Costing module. For OSC cash … transactions will create temporary bills that will then get approved systematically by SFS, which then results in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5a-billing-non-onboarding-agenciesIX.12.M Journal Vouchers – IX. Federal Grants
Agencies are required to make every effort to properly allocate state voucher payments between state and federal funds
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 and bank records
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix4j-state-requirements-support-cmia-implementationNew Hartford Central School District – Payroll (2021M-149)
… Officials did not: Adequately segregate the duties of or establish adequate compensating controls over the …
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)
… system users with the flexibility to create and/or execute custom queries against a set of core financial data and to …
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-accountingII.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. Standards are established in the following categories: Minimum Financial Reporting … that permits the collection of information necessary in the preparation of annual and interim financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewTown of Stanford – Financial Management (2021M-130)
… was missing information and misleading, which resulted in a 58 percent decrease in real property taxes. Adopted a 2021 budget with a $749,159 increase in the tax levy over the prior year and levied more taxes …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130Islip Fire District – Disbursements (2020M-9)
… Audit Objective Determine whether disbursements were made in compliance with New York State General Municipal Law and the District’s … enforce the adopted travel policy when approving $125,028 in travel expenditures. District officials: Made 107 … Determine whether disbursements were made in compliance with New York State General Municipal Law and …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Worcester Central School District - Fund Balance Management (2022M-75)
… operating surpluses totaling $1.2 million, an operational shift of $5.9 million. The District’s surplus fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Mount Morris Central School District – Online Banking (2022M-99)
… ensured online banking transactions were appropriate and secure. Key Findings While we found online banking … Monitor computer use with the acceptable use policy and regulations. Key Recommendations Ensure the written bank … use to ensure compliance with the acceptable use policy and regulations. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/04/mount-morris-central-school-district-online-banking-2022m-99Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… fund balance exceeded the 4 percent statutory limit in each of the last three fiscal years by 4.8 to 10.1 … the District’s reserves were not reasonably funded or used in the last three years. Maintaining reserves that were not … fund balance that exceeded the statutory limit resulted in real property tax levies being higher than necessary. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementJefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)
… – pdf] Audit Objective Determine whether Jefferson-Lewis-Hamilton- Herkimer-Oneida Board of Cooperative Educational …
https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesXII.8.A Workflow in the Accounts Payable Module – XII. Expenditures
… Payment Method on the purchase order is the Procurement Card. Matching in the SFS is an automated process that … Approval Status Budget Status Budget Check Result V V Pass B N Pending B E Fail Match Approval Status Match Status Match Result B or V M Pass B T Pending B or V N Not Applicable B E Fail Business …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8a-workflow-accounts-payable-moduleXI.12 Overview – XI. Procurement and Contract Management
… Comptroller (OSC) to ensure continuity of programs and services. This section provides information on the managing … re-establishing contracts in the Statewide Financial System (SFS). Guide to Financial Operations REV. 09/11/2024 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12-overviewDays Worked – Enhanced Reporting
… Understanding how to establish and calculate the days worked for your employees is a crucial part of employer …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/days-workedOntario County Four Seasons Development Corporation – Procurement (2021M-197)
… Determine whether Ontario County Four Seasons Development Corporation Corporation officials used a …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporation