Search
X.7.B Local Customers – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES A Business Unit should use Local Customers to bill and track receivables and receipts from vendors who provide revenues to that … A Business Unit should use Local Customers to bill and track receivables and receipts from vendors who provide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7b-local-customersV.3.G Product Code – V. Chart of Accounts (COA) Governance
… accounts will require Product codes on the transaction. For a list of Miscellaneous Receipts account codes that … is six numeric digits in length. Reporting Trees for Product are being created on an as-needed basis for agencies that have defined at least three levels …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeConclusion – Improving the Effectiveness of Your Claims Auditing Process
… will occur before public funds are disbursed. As the old saying goes, "the buck stops here;" nothing could be more …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionVII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… of State Expenditures reviews and approves the payment, an ACH payment is made to the agency’s bank account. For salary …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementXIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… #13224, "Blocking Property and Prohibiting Transactions with Persons Who Commit, Threaten to Commit, or Support Terrorism." This order prohibits New York State Business Units from doing business with terrorists and terrorist organizations. The Office of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-fundsVillage of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… - pdf ] Audit Objective Determine whether the Village of Canton (Village) Clerk-Treasurer maintained complete, … Determine whether the Village of Canton Village ClerkTreasurer maintained complete accurate …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101Town of Butternuts – Highway Facility Capital Project (2021M-94)
… (Town) Board transparently planned and monitored the highway garage and salt shed capital project (Project). Key … of the Project. As a result, total costs to complete the highway garage exceeded the maximum estimated costs by … Fully define the Project scope. For example, a planned highway department office suite was omitted from bid …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94Sharon Springs Central School District – Fund Balance Management (2022M-100)
… fund balance that is not needed to finance operations is, in effect, a reservation of fund balance that is not provided … fund balance that exceeds the statutory limit results in tax levies being higher than necessary. Key … to comply with the statutory limit and use excess funds in a manner that benefits District taxpayers. District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Port Jervis City School District – Financial Condition (2022M-152)
… another operating surplus of approximately $9.3 million in 2021-22 and will not need to use $903,000 in appropriated fund balance. Made unbudgeted year-end … did not present the District’s budget or fund balance in a transparent manner. Key Recommendations Adopt realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Garrison Union Free School District – Information Technology (2023M-127)
… for IT equipment or develop an IT contingency plan. In addition to sensitive IT control weaknesses that we … they may not recover data and resume essential operations in a timely manner. 40 of the 115 enabled nonstudent network … nine laptops and one printer, were not properly recorded in the District’s inventory listing. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127Stamford Central School District – Fund Balance Management (2022M-199)
… Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance. As a result, they were not transparent with … $1.4 million (14 percent) and planned to use fund balance to cover operating deficits when the District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) control … of these accounts (37 percent) have not been used in more than five years, with the oldest being last used more … action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountJericho Union Free School District – Acceptable Use Policy (2022M-194)
… or prompt the user to perform activities that may result in malware infection or PPSI exposure. In addition to sensitive information technology (IT) … Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… – pdf] Audit Objective Determine whether the Town of White Creek (Town) Supervisor provided proper oversight of … audit white creek town …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41Town of Wilson – Fuel Procurement and Monitoring (2024M-131)
… officials properly procured, monitored and accounted for diesel and gasoline fuel. Key Findings Town officials did not properly procure, monitor or account for fuel. Specifically, the Highway Superintendent … not secure access to the fuel pumps or maintain records for fuel usage or inventory. For example, during the audit we …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… receive separation payments and health insurance buyouts in accordance with contractual agreements. Of the 46 … have adequate supporting documentation and are disbursed in accordance with applicable Collective Bargaining … action. Appendix B includes our comment on an issue raised in the City’s response letter. …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolTown of Burke – Fiscal Oversight (2016M-277)
… June 30, 2016. Background The Town of Burke is located in Franklin County and has a population of approximately … reports. The Board did not audit and approve claims in accordance with Town Law for 20 of the 100 check … behalf of the Town and document the results of the audit in the minutes. …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-burke-fiscal-oversight-2016m-277Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… Limestone Volunteer Firemen, Inc. fire company is located in the Town of Carrollton within the Carrollton Joint Fire District, in Cattaraugus County. The Company, which is governed by a … and receipt functions, and we found approximately $38,000 in unsupported disbursements that may not have been for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mGorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… multiyear capital plan. The District developed a reserve plan that includes details regarding the anticipated use of reserve funds for a five-year period but this plan does not … related to funding and maintaining the individual reserve funds; District officials also have not prepared a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Buffalo City School District – Special Education and Grant Administration (2017M-73)
… Background The Buffalo City School District is located in the City of Buffalo in Erie County. The District is governed by an elected … does not include assistive technology purchases or rentals in the calculation of costs to claim Excess Cost Aid. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administration