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X.3 Overview – X. Guide to Vendor/Customer Management
… All vendors providing goods or services to New York State must be registered in the Statewide Vendor File. An … in the Statewide Vendor File. Registering a Vendor State agencies register vendors by either entering vendor … the agency with guidance on how to: use the Vendor Add Portal in the Statewide Financial System (SFS) to directly …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3-overviewWilliamsville Central School District – Financial Management (2022M-193)
… the Williamsville Central School District (District) Board of Education (Board) and District officials properly managed … appropriations from 2018-19 through 2021- 22 by a total of $47 million and appropriated $22 million of fund balance that was not needed or used. Adopted annual …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Greenwich Central School District – Extra-Classroom Activities (2021M-20)
… ECA policy, which resulted in insufficient oversight of and inadequate reviews of ECA collections and records. The student treasurers did not maintain adequate supporting documentation for: 32 of the 70 collections reviewed totaling $30,970 (69 percent), …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20NFC Development Corporation – Project Approval and Monitoring (2021M-11)
… report - pdf ] Audit Objective Determine whether NFC Development Corporation (Corporation) officials awarded … Determine whether NFC Development Corporation Corporation officials awarded …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/28/nfc-development-corporation-project-approval-and-monitoringCampbell-Savona Central School District – Budget Review (B2-13-12)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12Minerva Central School District – Financial Condition Management (2020M-60)
… District officials overestimated appropriations by a total of more than $2.1 million from 2016-17 through 2018-19 and … fund balance ranged between 18.5 and 31.1 percent of ensuing years’ appropriations, exceeding the 4 percent … the District’s unrestricted fund balance being in excess of the statutory limit. District officials did not develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60East Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
… extra pay. Errors occurred in the leave records maintained for 13 of the 26 (50 percent) employees tested. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019mGenesee Community Charter School Non-Payroll Disbursements (2020M-34)
… did not adopt or enforce adequate disbursement policies. Of 1,317 disbursements reviewed, 207 check disbursements, … compliance, which resulted in apparent overpayments of $2,180. Key Recommendations Review and revise policies, … staff and enforced. Ensure a thorough, independent review of disbursements occurs prior to payment to verify that …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34Sidney Central School District - Financial Management (2019M-243)
… Key Findings As of June 30, 2019, the unemployment insurance reserve and tax certiorari reserve balances of … the last three fiscal years, ranging from 4.7 percentage points to 8.9 percentage points over the limit. The Board and District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243Operational Advisory No. 15
… of the State Comptroller (OSC) has added various Sections in Chapter VII, Section 10 of the Guide to Financial … Advance Shortages and Overages H – Cash Advance Rollover I – Annual Confirmation of Outstanding Cash Advances J – …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/15-gfo-update-cash-advancesSocial Security Adjustment – Article 14 Benefits
… of your Social Security benefit based on public employment in New York State. It is determined using your wages for …
https://www.osc.ny.gov/retirement/publications/1644/social-security-adjustmentSyosset Central School District - Payroll (2018M-42)
… paid and benefits provided to employees. Except for minor deficiencies discussed with District officials, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/syosset-central-school-district-payroll-2018m-42Webster Public Library - Board Oversight (2018M-125)
… Determine whether the Board provided adequate oversight of financial operations. Key Findings The Board did not: Audit private fund claims and did not approve other claims before payment. Provide adequate oversight of private funds. Adopt sufficient financial and IT policies. …
https://www.osc.ny.gov/local-government/audits/library/2018/09/07/webster-public-library-board-oversight-2018m-125Omnibus Procurement Amendments
… technology for procurement purposes; clarifying the use of best and final offers for invitations for bids and requests …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendmentsState Agencies Bulletin No. 316
… a job status of retired, leave, terminated or deceased who have not had a paycheck for three pay periods. Effective Date … Institution checks dated 05/02/02. OSC Actions OSC will automatically insert a row to inactivate direct deposit when an employee has been inactive for three full payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/316-cancellation-direct-deposit-inactive-employeesGananda Central School District – Financial Condition (2014M-62)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … is located in Wayne County and is governed by the Board of Education, which comprises seven elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/gananda-central-school-district-financial-condition-2014m-62Long Beach City School District – Controls Over Cash Receipts (2016M-145)
… Background The Long Beach City School District is located in Nassau County. The District, which operates six schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/long-beach-city-school-district-controls-over-cash-receipts-2016m-145XV.9 Revenue Classifications – XV. End of Year
… Agencies are required to take necessary steps to prepare and submit revenue reclass General Ledger … Agencies are required to take necessary steps to prepare and submit revenue reclass General Ledger …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv9-revenue-classificationsHampton Bays Union Free School District - Claims Processing (2018M-68)
… containing confirming purchase orders. The purchasing agent approved 34 percent of the purchases tested, or 74 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68Fort Plain Central School District - Claims Audit Process (2018M-50)
Fort Plain Central School District Claims Audit Process 2018M50
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/fort-plain-central-school-district-claims-audit-process-2018m-50