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IV.1 Overview – IV. Accounting Codes - Uses and Descriptions
… information, the reporting functions depend on accurate account coding on all transactions within the SFS. … 3.D - Accounts of this Guide for a summary of the range of account values assigned to account types. Current account values are viewable in the SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv1-overviewWayne Central School District – Transportation Department Operations (2021M-160)
… complete report - pdf ] Audit Objective Determine whether Wayne Central School District (District) officials have … evaluate the overall efficiency and cost-effectiveness of the transportation department’s operations. Key Findings … evaluate the overall efficiency and cost-effectiveness of the transportation department’s operations. The Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/wayne-central-school-district-transportation-department-operations-2021mIV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… There are numerous State statutes which govern how financial transactions are recorded in the SFS, and many accounting standards that … prescribe financial reporting requirements. The following are the most notable statutes for account code usage in the … There are numerous State statutes which govern how financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutesVillage of Little Valley – Capital Project Management (2020M-129)
… - pdf ] Audit Objective Determine whether the Village of Little Valley (Village) Board of Trustees (Board) properly … Determine whether the Village of Little Valley Village Board of Trustees Board properly …
https://www.osc.ny.gov/local-government/audits/village/2021/01/15/village-little-valley-capital-project-management-2020m-129Town of Wright – Financial Operations (2014M-277)
… of Audit The purpose of our audit was to review the Town’s budget planning and financial management for the period … The purpose of our audit was to review the Towns budget planning and financial management for the period …
https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277Selected Wage Investigation Procedures
… 150 cases (46 percent), investigators did not make first contact with the employer within 60 days of creating a wage … in its procedures. In 55 of the 69 cases, the first contact did not occur for more than 120 days, including 13 cases for which first contact didn’t occur until after more than 360 days had …
https://www.osc.ny.gov/state-agencies/audits/2021/03/03/selected-wage-investigation-proceduresTown of Springport – Financial Management (2014M-329)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and budgeting … more fund balance than was actually available which led to deficits in unexpended fund balance. Key Recommendations … its money into other reserve funds with the same tax base to the extent permitted by statute. Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329State Agencies Bulletin No. 2071
… purpose of this bulletin is to provide agency instructions for processing the 2022 CSEA and PEF Over40 Comp Time II Cash … Time Entry Interface (NPAY502) using Earnings Code DH4 (for Hourly employees in PEF or CSEA), Earnings Code 40C (for employees in CSEA), or Earnings Code D40 (for employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2071-2022-csea-and-pef-over40-comp-time-ii-cash-outState Agencies Bulletin No. 422.1
… agencies of the procedures to be used when requesting a stop payment or reversal of a direct deposit transaction . … agencies must use the AC3197 , Request for Direct Deposit Stop/Reversal, to stop or reverse the direct deposit transaction. By enrolling … and a new form AC 3197 to be used when requesting a stop payment or reversal of a direct deposit transaction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4221-direct-deposit-stop-payments-and-reversalsNorfolk Fire District – Board Oversight (2022M-109)
… The Board did not audit and approve all claims prior to payment, annually audit the Treasurer’s records and ensure … totaling approximately $54,000 were improperly paid prior to the Board’s audit and approval. Also, six claims totaling … adequately supported and/or the District had no authority to make the payments. The Treasurer has not filed the …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109State Agencies Bulletin No. 2048
… the outreach and escheatment of uncashed payroll checks for calendar year 2021. Affected Employees Employees with one … are returned to OSC will be treated as a written request for reissuance of a payroll check. If responses are received … Office of Unclaimed Funds (OUF). Effective Dates Effective for payroll checks issued between January 1, 2021 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2048-outreach-and-escheatment-2021-uncashed-payroll-checksOptional Service Credit Purchase Payments – Enhanced Reporting
… transfer from an eligible retirement tax-sheltered plan or account; or Payroll deductions. If a member requests to pay … your employees: Sign in to Retirement Online . From your Account Homepage, click the “Access Reporting Dashboard” button. …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/optional-service-credit-purchase-paymentsEnhanced Reporting – Enhanced Reporting
… A complete guide to enhanced reporting It explains all the important …
https://www.osc.ny.gov/retirement/employers/enhanced-reportingXII.10.E Reporting the Theft, Loss or Misuse of State Assets – XII. Expenditures
… must also notify the Office of General Services Bureau of Insurance to assist with recovery efforts under the provisions of a blanket fidelity bond. Guide to Financial Operations REV. 09/04/2024 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10e-reporting-theft-loss-or-misuse-state-assetsIV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… is used in combination with COMMODITY or PRODUCT CODES, it will provide essential information that can be used for …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewNew Lebanon Central School District – Network User Accounts (2021M-30)
… network user accounts to prevent unauthorized use, access and loss. Key Findings Officials did not establish adequate … user accounts to protect against unauthorized use, access and loss. Officials did not: Disable 26 unneeded generic … confidentially to officials. Key Recommendations Develop and implement written procedures for granting, changing and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30Ethical Standards for State Agency Contractors Act
… or services pursuant to an information-risk contract. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/ethical-standards-state-agency-contractors-act-1Hunter-Tannersville Central School District - School District Website (S9-19-33)
… District (District) used its resources to maintain a website that provided the public with transparent and … information. Key Findings District officials maintained a website but certain financial information was not posted, … School District District used its resources to maintain a website that provided the public with transparent and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/hunter-tannersville-central-school-district-school-district-website-s9-19Haldane Central School District - School District Website (S9-19-32)
… District (District) used its resources to maintain a website that provided the public with transparent and … information. Key Findings District officials maintained a website but certain financial information was not posted, … Must post required information to the District website: Final annual budget and a comprehensive appended …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/haldane-central-school-district-school-district-website-s9-19-32Beacon City School District - School District Website (S9-19-27)
… to make informed decisions. Officials did not post: The final annual budget. Budget-to-actual results, all original … Must post required information to the District website: Final annual budget. Should enhance transparency by: Posting …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/beacon-city-school-district-school-district-website-s9-19-27