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Accounts Payable Advisory No. 5
… services, including specific information to be included in the invoice number field please refer to the GFO , Chapter … note there is a new requirement for entering information in the Invoice Field for payments to Pitney Bowes to fund … followed by a space, and then the date of the payment in the format MM/DD/YYYY (e.g., 12345678 05/22/2015 ). This …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/5-complex-entity-payments-postageContract Advisory No. 6
… a contract record in the Statewide Financial System (SFS) can only be changed when the original contract (sequence 0) … to a contract record in the Statewide Financial System SFS can only be changed when the original contract sequence 0 is …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/6-correcting-vendor-id-contractContract Advisory No. 22
… status. Contracts meeting the criteria below are subject to archiving and may be closed by BOC: A minimum of one year … or “Complete” status. Agencies should make every effort to facilitate the closing of aged contracts, including making … PO Information for Canceled and Closed POs - Lapsing Guide to Financial Operations Chapter XI, Section 2.C - Contract …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/22-closed-contracts-statewide-financial-systemTravel Advisory No. 1
… SFS must either: Certify a completed Employee Report of Travel Expenses and Claim for Payment ( AC 132-S *), or … ) Statement of Automobile Travel ( AC 160-S ) Statement of State Corporate Travel Card Charges ( AC 3256-S ) References: …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/1-requirements-proxy-expense-reportsComptroller DiNapoli Releases School District Audits
… County) The board overestimated appropriations by a total of $3.5 million over three years and annually … security policies and procedures to safeguard IT assets. In addition, employees stored personal data, such as photos, … 2018, the audit period. Three employees received $34,738 in health insurance buyouts that they may not have been …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-0Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… Determine whether Cayuga County Soil and Water Conservation District District officials effectively managed the Districts …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91Alexandria Central School District – Financial Condition Management (2020M-109)
… fund balance for operations. The surplus fund balance in the general fund exceeded the 4 percent statutory limit … policy. Officials did not implement the recommendations in our audit report released in March 2016. This audit contains similar findings and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mEast Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)
… is meant to be a learning experience for student club members. By not properly managing ECA finances, students … records including duplicate press-numbered receipts, club ledgers and activity logs and prepare profit and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/15/east-rockaway-union-free-school-district-extra-classroom-activity-fundsDelhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… - pdf ] Audit Objective Determine whether the Delhi Joint Fire District’s (District) Board of Fire Commissioners (Board) ensured receipts were deposited, … Determine whether the Delhi Joint Fire Districts District Board of Fire Commissioners Board ensured receipts …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142Haldane Central School District - School District Website (S9-19-32)
… Central School District (District) used its resources to maintain a website that provided the public with … parties from readily accessing and reviewing documents to make informed decisions. Officials did not post: A final … appended property tax report card. Comprehensive budget-to-actual results or the corrective action plan (CAP) in an …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/haldane-central-school-district-school-district-website-s9-19-32York Central School District - School District Website (S9-19-35)
… documents to make informed decisions. Officials did not post the: Final annual budget. Budget information – with … decisions. Key Recommendations District officials must post required information to the District website: Final …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/york-central-school-district-school-district-website-s9-19-35Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
… district expenditures will exceed the amounts budgeted by 41 percent and the fund will end 2018 with a budgetary … As a result, the sewer district will require advances from the general fund totaling at least $41,506 to fund operations through year-end. Although the …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208Newburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
… Reserves were not used as intended and were overfunded by $7.3 million as of June 30, 2016. IT Director did not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-andRomulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… these years and did not include more than $3.7 million in intended reserve funding. In addition, the Board has not adopted comprehensive … District officials retained an annual average of $798,735 in the debt service fund over the past four years (2013-14 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateSchool District Physical Education Compliance (2018-MS-3)
… [read complete report - pdf] We also issued 10 letter reports in the School Districts of: Baldwinsville … Union Free . Audit Objective To determine whether the 10 school districts that we audited provide physical … are receiving the minimum PE required. Nine of the 10 districts audited did not provide an adequate amount of PE …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3Wyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
Wyandanch Union Free School District Professional Services Administrative Expenses and Fuel Inventory 2018M24
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeMinerva Central School District – Financial Condition Management (2020M-60)
… District officials overestimated appropriations by a total of more than $2.1 million from 2016-17 through 2018-19 and … fund balance ranged between 18.5 and 31.1 percent of ensuing years’ appropriations, exceeding the 4 percent … the District’s unrestricted fund balance being in excess of the statutory limit. District officials did not develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60New York Mills Union Free School District – Procurement (2020M-79)
… with the District’s procurement policy. The purchasing agent did not effectively perform her procurement duties. … who were paid $73,032. Key Recommendations The purchasing agent should oversee the purchasing program and ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… Town Supervisor (Supervisor) maintained complete, accurate and timely accounting records and reports. Key Findings The Board did not provide adequate oversight of the disbursement process and the Supervisor did not maintain complete, accurate and … Town Supervisor Supervisor maintained complete accurate and timely accounting records and reports …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87Madison County - Claims Audit and Payment Process (2019M-142)
… withdraw $1.9 million in monthly payments from a County bank account. Key Recommendations Ensure all claims are … when required by law. Ensure all claims contain sufficient detail and supporting documentation prior to approval. Ensure … credit card vendor to directly withdraw funds from County bank accounts. County officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142