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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 … supplying information needed for such calculations.  Guide to Financial Operations REV. 03/19/2012 … For most federal programs subject to CMIA interest liabilities will be calculated from the SFS …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix4j-state-requirements-support-cmia-implementation

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

… Educational Services (BOCES) officials made appropriate and accurate employee separation payments. Key Findings BOCES officials did not always make appropriate and accurate employee separation payments. Officials did not … Ensure all contract provisions are followed and all requirements are met before approving separation …

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)

… that credit card purchases were necessary, adequately supported and for legitimate District purposes. Key Findings … Ensure that credit card charges are adequately supported by sufficient supporting documentation which is … that credit card purchases were necessary adequately supported and for legitimate District purposes …

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

… agency PCBU Use the Commitment Control in SFS to budget for Federal Grant Projects Utilize funds distribution … in Project Costing to split expenditures systematically for Federal and State share of costs. Are required to set up … to billing upon collection while AP Vouchers will wait for payment date to begin billing. There is a two-step …

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

… PCBU Use the Commitment Control Module in SFS to budget for Federal Grant Projects Split costs manually on source transactions against an award for Federal and State share if applicable, but are required … will get collected into the Project Costing module. For OSC cash managed projects the Contract that the Project …

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

Islip Fire District – Disbursements (2020M-9)

… disbursements were made in compliance with New York State General Municipal Law and the District’s policies. Key … disbursements were made in compliance with New York State General Municipal Law and the Districts policies …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9

Roxbury Central School District - Health Insurance Buyouts (2019M-89)

… Audit Objective Determine whether District payments for health insurance buyouts were cost-effective, supported by … agreements and correctly calculated. Key Findings Health insurance buyouts may have saved taxpayers … our audit period. Three employees received $34,738 in health insurance buyouts that they may not have been entitled …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89

DeRuyter Central School District - Information Technology (2019M-175)

… to the network and the student information system software application (SIS) based on job duties. Disable unneeded …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175

Town of Oneonta – Town Clerk (2021M-59)

… the Clerk did not always deposit fees within the required time frame. The Clerk did not: Deposit $5,266 in fees collected within the required time frame. Prepare accurate bank reconciliations. Prepare …

https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59

City of Johnstown – Financial Management (2020M-134)

… maintained accurate and complete financial information to adequately manage operations. Key Findings City officials … not maintain accurate and complete financial information to adequately manage operations. The City Treasurer … (Council) did not have accurate financial information to monitor the City’s financial condition, and does not know …

https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134

Town of New Castle - Recreation Department Cash Receipts (2020M-19)

… Determine whether payments received by the Recreation Department were properly receipted, deposited and reported to the Town Board. Key Findings The Board did not develop a … policy to provide guidance for payments received at the Department. The Department did not receipt and remit money in …

https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-new-castle-recreation-department-cash-receipts-2020m-19

Town of Bennington - Financial Management (2019M-249)

… using fund balance. Key Findings Overall the Board could have improved its financial management. It did not … to actual reports and past trends to develop budgets based on prior actual results and expected future changes. Develop …

https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249

Copenhagen Central School District - Procurement (2019M-238)

… Determine whether District officials sought competition for the purchase of goods and services not subject to … not seek competition by obtaining oral or written quotes for 18 purchases (75 percent) totaling $81,500. District officials did not seek competition for services from five of the six professional service …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/copenhagen-central-school-district-procurement-2019m-238

Town of Stanford – Financial Management (2021M-130)

… report - pdf ] Audit Objective Determine whether the Town of Stanford (Town) Board properly managed the Town’s … Determine whether the Town of Stanford Town Board properly managed the Towns financial …

https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130

New Hartford Central School District – Payroll (2021M-149)

… District officials to strengthen internal controls over payroll. Officials did not: Adequately segregate the duties … of or establish adequate compensating controls over the payroll clerk who could add new employees to the financial … adding and changing salaries and pay rates, processing the payroll, and signing and distributing payroll checks. Ensure …

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)

… in a format that best meets their individual needs. The Reporting Tools - Query provides agency financial system … a format that best meets their individual needs. Real-time reporting provides direct access to the SFS. As transactions …

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

East Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)

… Objective Determine if District officials established eligibility for and maintained an inventory of … the District's records did not support the students' eligibility to receive textbooks. The District did not have … Determine if District officials established eligibility for and maintained an inventory of textbooks …

https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-school

New York Mills Union Free School District – Procurement (2020M-79)

… officials sought competition for the purchase of good and services not subject to competitive bidding. Key Findings … Officials did not always seek competition for professional services. No competition was sought for the services procured from five professional service providers …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79

Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)

… Key Recommendations  Ensure all non-emergency overtime is approved in writing prior to work being performed and document why the overtime is necessary.  Monitor overtime to ensure overtime hours are …

https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124