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III.1 Statewide Financial System (SFS) Overview – III. Statewide Financial System (SFS)

… In 2009, New York State (NYS) established the Statewide Financial System Program (Program) through a partnership … an integrated Statewide Financial System (SFS) to support NYS’s accounting, management, audit and control of … agencies. The consolidation of Treasury’s cash, debt, and investment management functions. The establishment of a …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii1-statewide-financial-system-sfs-overview

Village of Bainbridge – Financial Operations (2014M-227)

… internal controls over the water and sewer receipt process for the period June 1, 2012 through May 31, 2014. Background … appropriations in the general, water and sewer funds for the 2014-15 fiscal year total approximately $1.1 million. … did not ensure that the Clerk-Treasurer properly accounted for penalties, that billings were at Board-approved rates and …

https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227

City of Fulton – Capital Projects (2021M-184)

… for completed projects. Key Findings Officials were unable to readily determine the complete financial history and … because: The Chamberlain did not maintain complete, up-to-date capital projects records for each project. The … The records included completed projects that date back to 1987. 218 of these projects had residual cash balances …

https://www.osc.ny.gov/local-government/audits/city/2022/02/11/city-fulton-capital-projects-2021m-184

Town of Knox – Town Clerk (2020M-72)

… were reported and remitted late to the Supervisor for 21 months of the 24 months we examined. Prepare …

https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72

Town of North Collins - Recreation Department Cash Receipts (2020M-68)

… function. Eight summer recreation registrants did not pay program fees that ranged from $80 to $130 per person …

https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68

Clarence Fire District – Purchasing (2016M-297)

… Purpose of Audit The purpose of our audit was to examine the District’s purchasing practices for the period … Recommendations Consider amending the purchasing policy to include the use of competitive methods, such as using an … use of verbal and written quotes for purchases not subject to competitive bidding. … Clarence Fire District Purchasing …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297

Pearl River Union Free School District – Fixed Assets (2022M-126)

… assets reviewed totaling $546,527. This can be attributed to District officials not following Board-adopted fixed asset … on the inventory list. District officials were unable to locate 26 fixed assets with a combined cost of $57,516. 31 … Ensure that: The inventory list is accurate and up-to-date. All fixed assets on the inventory list are …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126

York Central School District – Network Access Controls (2022M-93)

… administrative permissions. Officials paid $360,896 for information technology (IT) services in 2020-21 without … in a timely manner, and regularly review user accounts for necessity and appropriateness. Set written expectations for the District’s specific IT service needs. District …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93

Town of Wappinger – Financial Condition (2013M-94)

… the Town’s financial condition and budgeting practices for the period January 1, 2010, through December 31, 2012. … five-member Town Board is the legislative body responsible for overseeing the Town’s operations and finances. The 2012 … Develop realistic revenue and expenditure estimates for the annual budgets. Maintain a detailed record of …

https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94

Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)

… developed a comprehensive written information technology (IT) contingency plan. Key Findings District officials did not … nonstudent network user accounts or develop a written IT contingency plan. In addition to sensitive IT control weaknesses that were communicated confidentially …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-and

Town of Franklin – Financial Condition (2018M-8)

… Board effectively monitored the Town’s financial condition for the period January 1, 2016 through December 31, 2017. … an elected five-member Town Board. Budgeted appropriations for 2018 total approximately $1.7 million. Key Findings Since … reliance on TOV Highway fund balance as a financing source for recurring expenditures. The Supervisor should provide the …

https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8

Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)

… properly calculate employees’ leave accruals, accurately pay employees’ separation payments, reduce leave balances …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67

Town of Pendleton – Capital Projects (2024M-72)

… projects (projects) were properly planned, accounted for and monitored. Key Findings The Town Board (Board) and … did not ensure projects were properly planned or accounted for and did not monitor projects. As a result, the Supervisor … project scope, timelines, cost or funding sources for any of the Town’s five projects. Prepare detailed project …

https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72

Town of Hector – Employee Compensation (2024M-85)

… recorded leave time totaling 1,830 hours valued at $38,586 for 20 of 23 eligible employees. Paid one employee $5,271 for a separation payment that was not approved by the Board. … employee name, and adopt resolutions for any employee salary or pay rate change that occurs during each year. …

https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85

New York State Payroll

… Payroll Bulletins All State Agencies City University of New York Housing and Community Renewal Other Bulletins Payroll … Improvement Project State Police State University of New York Transportation Unified Court System Job Aids Payroll …

https://www.osc.ny.gov/state-agencies/payroll

State Comptroller DiNapoli Releases School District Audits

… did not establish adequate IT controls over physical IT assets and non-student user account access to the district’s … IT control weaknesses, auditors found that 235 IT assets costing $108,462 were not recorded in the district’s … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …

https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits

State Comptroller DiNapoli Releases Audits

… of Health: Medicaid Program – Improper Payments for Brand Name Drugs (2020-S-62) The audit identified $1.1 million in Medicaid overpayments for brand name prescription drugs where generic drugs were … for drugs that appear to be generic but were paid using brand name pricing methods. Department of Health: Medicaid …

https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-audits

Comparison of ERS Benefits

… comparison of Employees’ Retirement System (ERS) benefits by tier. Tiers 3 & 4 Tier 5 Tier 6 Membership Dates Tier 3: … Included in FAE Tiers 3 – 6: Unused sick leave Payments made as a result of working vacation Any form of termination pay Payments made in anticipation of retirement Lump sum payments for …

https://www.osc.ny.gov/retirement/employers/comparison-ers-benefits