Search
Hamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)
… flow forecasts to monitor and estimate funds available for investment. Key Recommendations Adopt a comprehensive …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investmentCorning City School District – Claims Auditing (2023M-105)
… The claims auditor, who is an employee of the Greater Southern Tier Board of Cooperative Educational Services (GST …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… balance to comply with the statutory limit in a manner beneficial to taxpayers. Adopt a written reserve policy that …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mScarsdale Union Free School District – Overtime (2022M-105)
… officials ensured overtime was properly approved, accurate and monitored. Key Findings Although overtime was properly … to ensure the accuracy of overtime charges. Adopt policies and procedures with clear guidelines for overtime work, … officials generally agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105City of Lackawanna – Garbage Collection Fees (2021M-206)
… complete report - pdf ] Audit Objective Determine whether City of Lackawanna (City) officials properly assessed and billed solid waste (garbage) collection fees (garbage fees). Key Findings City … Determine whether City of Lackawanna City officials properly assessed and …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206Sullivan County Board of Cooperative Educational Services – Separation Payments (2021M-171)
… payments. Ensure all inputs including final salaries that drive the separation payment calculation spreadsheet are …
https://www.osc.ny.gov/local-government/audits/boces/2022/01/28/sullivan-county-board-cooperative-educational-services-separation-payments-2021mCopiague 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-98IX.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-agenciesIX.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-agenciesIX.12.M Journal Vouchers – IX. Federal Grants
Agencies are required to make every effort to properly allocate state voucher payments between state and federal funds
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12m-journal-vouchersIX.4.J State Requirements in Support of CMIA Implementation – IX. Federal Grants
… and bank records. Agencies which “cash manage” their own grant awards will be responsible for supplying information …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix4j-state-requirements-support-cmia-implementationNew 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-149III.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-reportingII.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-accountingII.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-overviewTown of Stanford – Financial Management (2021M-130)
… over the prior year and levied more taxes than necessary to fund general fund operations. Exceeded its fund balance … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130Islip 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-9Worcester 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-75Mount Morris Central School District – Online Banking (2022M-99)
… officials did not secure access to online banking. In addition to sensitive information technology (IT) control … 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-99Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… to fund operations. Reduce surplus fund balance to comply with the statutory limit in a manner beneficial to taxpayers. … funding levels. District officials generally agreed with our findings and recommendations and indicated they will …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-management