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V.3.H Category Code – V. Chart of Accounts (COA) Governance
… The Category Code ChartField is used to identify an item/service being procured. The SFS is configured to use UNSPSC (United Nations Standard Products and Services … in the Purchasing module. All Category Codes are mapped to the appropriate Account Code. The Account Code will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeV.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance
… A of the COA Handbook. The Statewide Department Reporting Tree can also be found on SFS Coach and is organized in the … conform to the first four levels of use in the Department Tree, as these levels are used for statewide reporting. To …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agenciesVII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… Section 115 of the State Finance Law authorizes the establishment of cash … sections of this guide. It is the policy of OSC that all State agencies obtain the most economical and beneficial … as well as provide for the maximum utilization of the State’s cash. Guide to Financial Operations REV. 03/29/2017 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewOversight of Hazardous Materials and Waste (Follow-Up)
… of the three recommendations included in our initial audit report, Oversight of Hazardous Materials and Waste ( 2017-S-51 ). About the Program Our initial report, … communities against hazardous materials and waste. Our audit found that SUNY officials have established controls …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/oversight-hazardous-materials-and-waste-followWhitney Point Central School District – Information Technology (2023M-179)
… also did not adopt an IT contingency plan and were unaware of all the network users that had access to the District’s … were not needed and/or used in more than five years. All of these user accounts were subsequently deleted during our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… the Board cannot verify if it is approving all claims for payment. In addition, it cannot determine … procedures including procedures to ensure that all disbursements have proper supporting documentation before … Review the Treasurer’s bank reconciliations to verify that all disbursements are proper District charges and to verify …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… 2013. Background The Oswego School District Public Library is located in Oswego County, and is part of the North Country Library System. It is governed by a seven-member Board of Trustees who are …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Rochester City School District – Payroll and Procurement (2016M-435)
… Rochester, Monroe County. The District, which is governed by an elected seven-member Board of Education, operates 52 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435Jefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over selected financial … District provides services and funds projects related to the conservation of soil and water resources, the … the 2013 fiscal year. Key Findings The Assistant failed to provide the Board with budget-to-actual reports. The …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overTown of Ellery – Justice Court (2014M-269)
… of Audit The purpose of our audit was to examine the Justice Court’s financial activity for the period January 1, … by an elected five-member Town Board and maintains a Justice Court with two Justices and a Court Clerk The Court … or appeared on the daily cashbook reports and monthly Justice Court Fund reports. The Justices did not perform …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269State Agencies Bulletin No. 1660
… Purpose To notify agencies of the discontinuance of Agency Shop Fee … no longer have this fee deducted. Employees will continue to see their year-to-date (YTD) Agency Shop Fee deduction reflected on their … To notify agencies of the discontinuance of Agency Shop Fee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1660-agency-shop-feesState Agencies Bulletin No. 2050
… NYSPO users will be required to establish and use MFA at login. New and existing users will not be able to access …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2050-multifactor-authentication-new-york-state-payroll-onlineOnondaga County – Sexual Harassment Prevention Training (S9-23-8)
… officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was provided to employees and elected officials. However, of the 250 total individuals we tested (227 selected employees and all …
https://www.osc.ny.gov/local-government/audits/county/2023/09/08/onondaga-county-sexual-harassment-prevention-training-s9-23-8Town of Amherst – Sexual Harassment Prevention Training (S9-23-9)
… (Town) employees and elected officials completed annual sexual harassment prevention training (SHP Training). Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-amherst-sexual-harassment-prevention-training-s9-23-9Bainbridge Fire District - Board Oversight (2018M-252)
… the Treasurer’s reports on a monthly basis and reviewed all claims before payment. Although the Treasurer’s financial … records and reports accurately and properly accounted for all financial activities, the Board did not provide for an …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/02/08/bainbridge-fire-district-board-oversight-2018m-252Town of Lenox - Real Property Tax Exemption Administration (2018M-242)
… supporting documentation (e.g., applications, renewal forms, income support and military records) to verify …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-lenox-real-property-tax-exemption-administration-2018m-242Town of Almond - Tax Collection (2019M-188)
… deposited and remitted real property tax collections in a timely and accurate manner. Key Findings The Clerk did not deposit or remit all tax collections in a timely manner. The Clerk did not always issue receipts … dates. Key Recommendations Deposit and remit collections in a timely manner. Issue and retain adequate evidence of …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-almond-tax-collection-2019m-188Eastport-South Manor Central School District - Procurement of Professional Services (2019M-156)
… complete report - pdf] Audit Objective Determine whether the District sought competition for its professional service … providers who were paid more than $1 million during the audit period. Have written agreements for four … service providers who were paid $325,053 during the audit period. Key Recommendations Seek competition for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/eastport-south-manor-central-school-district-procurement-professionalTown of Augusta - Real Property Tax Exemption Administration (2018M-230)
… supporting documentation (e.g., applications, renewal forms, income support and military records) to verify …
https://www.osc.ny.gov/local-government/audits/town/2019/01/24/town-augusta-real-property-tax-exemption-administration-2018m-230Town of Lysander - Real Property Tax Exemption Administration (2018M-221)
… supporting documentation (e.g., applications, renewal forms, income support and military records) to verify …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-lysander-real-property-tax-exemption-administration-2018m-221