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Sullivan 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-2021m

Copiague Fire District – Credit Card Purchases (2019M-98)

… Objective Determine whether the Board ensured that credit card purchases were necessary, adequately supported and for … legitimate District purposes. Key Findings Of 1,174 credit card charges made during our audit period, 753 totaling … or invoices attached to the claims. Nineteen credit card purchases exceeded the District’s travel meal allowance …

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

… Enterprise Services Automation (ESA) is a group of PeopleSoft modules that includes Project … into the Project Costing (PC) module. Once the contract is in ACTIVE status, the billing process is initiated. General ledger journals and expense reports … Enterprise Services Automation ESA is a group of PeopleSoft modules that includes Project …

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

… Enterprise Services Automation (ESA) is a group of PeopleSoft modules that includes Project … OSC cash managed projects the Contract that the Project is linked to is set to ACTIVE status. Upon cost collection general ledger … Enterprise Services Automation ESA is a group of PeopleSoft modules that includes Project …

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

IX.12.M Journal Vouchers – IX. Federal Grants

… state voucher payments between state and federal funds. In very rare cases, it may be necessary to finance payments … expenditures/disbursements and increase the cash balance in the federal fund which results in a state CMIA interest liability. Guide to Financial Operations REV. 03/19/2012 …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12m-journal-vouchers

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 and bank records

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

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

… Officials did not: Adequately segregate the duties of or establish adequate compensating controls over the …

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)

… to meet the business management and documentation needs of agency financial system users. Inquiry screens give agency … to create and/or execute custom queries against a set of core financial data and to pull out desired information in … may impact the overall data production capabilities of the SFS if there is heavy system processing occurring …

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

… standards are used in the EXECUTE and EVALUATE phases of the financial cycle …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-new-york-state-financial-accounting

II.4 Overview – II. New York State Financial Accounting

… standards are used in the EXECUTE and EVALUATE phases of the financial cycle. Standards are established in the … Minimum Financial Reporting Requirements; Basis of Accounting; and Cash and Basic Financial Statements. An important element of financial accounting and reporting is the operation and …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overview

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

… corrective action. Appendix B includes our comments on an issue that was raised in the Town’s response letter. …

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

Islip Fire District – Disbursements (2020M-9)

… Determine whether disbursements were made in compliance with New York State General Municipal Law and the District’s … and general credit card charges are sufficiently supported with itemized receipts before audit and approval for payment. … that conference and travel expenditures are in compliance with the District’s travel policy. Ensure officials follow …

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

Worcester Central School District - Fund Balance Management (2022M-75)

… the Worcester Central School District (District) Board of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance. The Board annually overestimated appropriations …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75

Mount Morris Central School District – Online Banking (2022M-99)

… Central School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we found online banking transactions were appropriate, District … Morris Central School District District officials ensured online banking transactions were appropriate and secure …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/04/mount-morris-central-school-district-online-banking-2022m-99

Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)

… Central School District (District) Board of Education (Board) and officials effectively managed fund … appropriations from 2018-19 through 2020-21 by an average of $2.8 million, or 6.6 percent, and appropriated fund … balance exceeded the 4 percent statutory limit in each of the last three fiscal years by 4.8 to 10.1 percentage …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-management

XI.12 Overview – XI. Procurement and Contract Management

… or contracting agency changes; and requirements for closing and, if necessary, re-establishing contracts in the … System (SFS). Guide to Financial Operations REV. 09/11/2024 …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12-overview

Days Worked – Enhanced Reporting

… Understanding how to establish and calculate the days worked for your employees is a crucial …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/days-worked

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

… 2, 2020. Without accurate financial records, the Common Council (Council) did not have accurate financial information to … adequate and timely accounting records and perform monthly bank reconciliations. Monitor the City’s financial …

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

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

… report - pdf ] Audit Objective Determine whether the Town of Oneonta (Town) Clerk properly recorded, deposited and … bank reconciliations. Prepare accountability analyses. As of October 30, 2020, the Clerk’s bank account held an unaccounted for and unremitted cash balance of $262. Key Recommendations Deposit all collections within …

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

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

… District officials sought competition for the purchase of good and services not subject to competitive bidding. Key … No written or verbal quotes were obtained for the purchase of goods and services from 13 vendors who were paid $73,032. … District officials sought competition for the purchase of good and services not subject to competitive bidding …

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