Search
Contract Advisory No. 12
… Guidance: New Audit Type values have been created in the Statewide Financial System (SFS) for use with Gateway contracts. In addition to determining whether the SFS transaction will … whether the transaction relates to a contract created in the Gateway. Agencies must select the appropriate Audit …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/12-electronic-contracting-grants-gateway-transactionsState Agencies Bulletin No. 1106
… Employees A letter will be sent by the Governor’s Office of Employee Relations to affected PEF and M/C participants … explaining the tax rules. CSEA participants are informed of the taxability upon enrollment in the program. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1106-certification-licensure-and-exam-fee-reimbursement-clefr-2011State Agencies Bulletin No. 1200
To inform agencies that earnings code CFR CLEFR will be used to process taxable fringe benefit CLEFR transactions for 2012 and explain how it will affect empl
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1200-certification-licensure-and-exam-fee-reimbursement-clefr-2012Connetquot Public Library – Cash Disbursements (2017M-125)
… Purpose of Audit The purpose of our audit was to examine the Library’s controls over cash disbursements for … Board adopted a policy granting check signing authority to seven Library staff members and officials, thereby … diminishing an important segregation of functions designed to help ensure that Library funds are disbursed …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125City of Watervliet – Financial Condition (2017M-230)
… City Council. Budgeted appropriations for the general fund, water fund and sewer fund for 2017 totaled approximately $16 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230Schoharie Central School District – Financial Condition (2013M-263)
… The Schoharie Central School District is located in portions of Schoharie, Albany, Montgomery and Schenectady … $8 million less than budgeted over a five-year period. In addition, although the Board appropriated on average approximately $1.1 million of unexpended surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263State Agencies Bulletin No. 306
… Employees Agency PaySR users with access to create and/or run PS Queries. Effective Date Immediately Background Information New York State Payroll Users Group, has designed new generic queries and … this bulletin to users with PS Query access. Users can run these queries to obtain the results described in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/306-new-generic-public-queries-ps-query-databaseTown of Wales – Financial Management (2017M-32)
… December 12, 2016. Background The Town of Wales is located in Erie County and has a population of approximately 3,000. … unrestricted fund balances totaling $1.2 million in the general and highway funds. The Board did not adopt a … general and highway fund balances and use the excess funds in a manner that benefits Town residents. Adopt a reserve …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32Lansing Central School District – Procurement (2021M-213)
… Lansing Central School District (District) officials used a competitive process to procure goods and services. Key … always seek competition to procure goods and services. As a result, they may not have procured goods and services … professional service providers paid $301,023 during our 14-month audit period. Officials used the same insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213Suffolk County Probation Department – Restitution Payments (S9-20-9)
… some victims may never receive the payments to which they are entitled. Officials are unnecessarily holding nearly $1.3 million that should be …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/suffolk-county-probation-department-restitution-payments-s9-20-9East Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
… Key Findings The District did not have adequate systems in place to verify that textbooks purchased for and loaned to … to receive textbooks. The District did not have systems in place to account for textbooks purchased for and loaned to … action. Appendix B includes our comments on issues raised in the District's response letter. … Determine if District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-schoolTown of Afton – Budgeting Practices (2013M-304)
… improvements to Town facilities. Additionally, in the current fiscal year over $590,000 was spent on the highway …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304Wantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… improper transactions or the misappropriation of funds in the financial application because they did not: Develop … of audit trail reports. Limit user account permissions in the financial application to access needed to perform … job duties Perform an independent review of transactions in the audit trail reports for the system administrator …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-accessTown of Chesterfield – Town Clerk (2024M-110)
… properly record, deposit, remit or report collections. As a result, officials do not have assurance that all … and remit collections to the Supervisor and other agencies in the appropriate amounts. Prepare monthly bank … which compare the amount of cash on hand and on deposit in the bank to detailed lists of amounts due to the …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… sufficiently detailed, up-to-date inventory records. The IT inventory list included at least 400 active IT devices that were … accordingly. Maintain detailed, up-to-date records for all IT equipment. District officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentDo Not Call Enforcement Efforts
… to use aspects of the FTC’s enforcement process (such as strategies to make the best use of Registry data) to enhance … Evaluate the potential for using FTC resources and strategies (including expanded use of the FTC’s free …
https://www.osc.ny.gov/state-agencies/audits/2018/09/28/do-not-call-enforcement-effortsXII.6.E Making an Emergency Payment – XII. Expenditures
… to vendors when an emergency procurement exists and the vendor cannot be added using the Vendor Add process prior … on obtaining OSC approval for an emergency procurement. All entities that provide goods and services must be … on how to register a vendor with New York State. Maintain all documentation to present upon OSC audit of the emergency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6e-making-emergency-paymentCriminal History Background Checks of Unlicensed Health Care Employees
… to adequately safeguard patients through requests for required criminal history background checks when hiring … History Record Check (CHRC) Legal Unit, is responsible for conducting criminal history background checks of … these, nearly 83 percent did not have a criminal history. For the approximately 17 percent with a criminal history, the …
https://www.osc.ny.gov/state-agencies/audits/2017/06/08/criminal-history-background-checks-unlicensed-health-care-employeesXII.4.F Proper Invoice – XII. Expenditures
… This section provides agencies with guidance regarding a proper invoice. Process and Transaction Preparation: A … of goods or services requesting payment for (may be in narrative or code values format); Quantity of goods, … interest by paying the invoice earlier than necessary. In addition, an invoice should contain the following …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4f-proper-invoiceXII.6.J Paying a Refund – XII. Expenditures
… to process vouchers to refund revenue received. New York State often collects revenue from individuals or businesses … not currently existing, must contact the Office of the State Comptroller’s Vendor Management Unit to request a … the refund. T302-STR-ADDR-1 TVOH-STR-ADDR-1 Address Line 1 Enter the address of the individual receiving the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6j-paying-refund