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

… payments. Officials did not adhere to contract terms for separation payments or obtain Board of Education (Board) …

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)

… $70,458 did not have receipts or invoices attached to the claims. Nineteen credit card purchases exceeded the … by sufficient supporting documentation which is attached to each credit card claim. Ensure that District officials and …

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

… “Onboarded” agencies. Onboarded Agencies: Establish their own Federal Grant Projects, Customer Contracts and Awards in … SFS Have their Projects and Customer Contracts under their own agency PCBU Use the Commitment Control in SFS to budget for Federal Grant Projects Utilize funds distribution …

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

… agencies. Non-Onboarding agencies: Establish their own Federal Grant Projects, Customer Contracts and Awards in … SFS Have their Projects and Customer Contracts under their own agency PCBU Use the Commitment Control Module in SFS to budget for Federal Grant Projects Split costs manually on …

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

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

… reduce federal expenditures/disbursements and increase the cash balance in the federal fund which results in a state …

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)

… user permissions were restricted to employees based on job duties. Ensure the Assistant Superintendent for …

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)

… Tools - Query provides agency financial system users with the flexibility to create and/or execute custom queries … of information will vary depending on network load. For example, if a voucher was paid within the SFS, the … to SFS Coach. SFS Coach is accessible from the SFS home page after logging in with your SFS user ID and …

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 …

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. Standards are established in the following … New York State Financial Accounting standards are used in the EXECUTE and …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overview

Town 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-130

Islip Fire District – Disbursements (2020M-9)

… [ read complete report - pdf ] Audit Objective Determine whether … documentation. Approved payment for 58 fuel credit card transactions, consisting of 1,181 gallons of fuel … District officials disagreed with certain findings in this report. Appendix B includes our comments on certain issues in …

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)

… fund balance exceeded the 4 percent statutory limit in each of the last five fiscal years by $490,000 to $1.8 … Real property tax levies were higher than necessary, in part, because surplus fund balance in excess of the statutory limit was maintained. Key …

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)

… online banking transactions were appropriate and secure. Key Findings While we found online banking transactions were … use with the acceptable use policy and regulations. Key Recommendations Ensure the written bank agreement … take corrective action. Appendix B includes our comments on certain issues raised in the District’s response. …

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)

… 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-management

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

… whether Jefferson-Lewis-Hamilton- Herkimer-Oneida Board of Cooperative Educational Services (BOCES) officials used competitive methods when … Determine whether JeffersonLewisHamiltonHerkimerOneida 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

XII.8.A Workflow in the Accounts Payable Module – XII. Expenditures

… diagram above, an AP Processor or an approver may add an Ad Hoc Reviewer or Approver to the workflow. Ad Hoc Reviewers and Approvers must be mapped to the Ad Hoc … Approval Status Match Status Match Result B or V M Pass B T Pending B or V N Not Applicable B E Fail Business Units are …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8a-workflow-accounts-payable-module

XI.12 Overview – XI. Procurement and Contract Management

… the prudent expenditure of funds. From contract award to contract closeout, any number of circumstances may arise … the agency and the Office of the State Comptroller (OSC) to ensure continuity of programs and services. This section … for closing and, if necessary, re-establishing contracts in the Statewide Financial System (SFS). Guide to Financial …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12-overview