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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 … use UNSPSC (United Nations Standard Products and Services Code) Category codes statewide. There are over 50,000 … Codes that are configured in the SFS. Where a Category Code field is used or required, it will be entered at the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeCounty of Rockland – Budget Review (B6-14-24)
… may have a $2.9 million revenue shortage if it does not renew its law establishing a County mortgage recording tax. If the Legislature does not renew the law, County officials will have to find another … by law. Key Recommendation The Legislature must either renew the County mortgage recording tax, find another source …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24Accounts Payable Advisory No. 7
… Subject: Making Payments to Barnes & Noble Guidance: Consistent with the Guide to Financial … Improper preparation of vouchers payable to Barnes and Noble may delay payment crediting. Also, consistent with the … For information on how to process payments to Barnes and Noble, please refer to the GFO, Chapter XII, Section 6.Z - …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/7-complex-entity-barnes-nobleForeign Fire Insurance Report Filing
… benevolent associations which receive and use foreign fire insurance tax proceeds (commonly referred to as "two percent … Foreign Fire Insurance Report Filing …
https://www.osc.ny.gov/local-government/required-reporting/foreign-fire-insurance-report-filingArdsley Union Free School District – Reserve Funds (2015M-348)
… The Ardsley Union Free School District is located in the Village of Ardsley in Westchester County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/ardsley-union-free-school-district-reserve-funds-2015m-348State Comptroller DiNapoli Releases School District Audits
… IT contingency plan in place that is properly distributed to all responsible parties and periodically tested for … that employees will react quickly and effectively to maintain business continuity. As a result, important … and other data could be lost, or suffer a disruption to operations. Westhampton Beach Union Free School District – …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-1NYS Comptroller DiNapoli Statement on Major Support for Racial Equity Audit at Amazon
… related to racial diversity, equity and inclusion won support from 44.18% of Amazon shareholders, an immense … those voting "against” it, the proposal received majority support. “Shareholders sent a loud message to Amazon that … Proposal From New York States Pension Fund Received Support From 4418 Percent of Shareholders …
https://www.osc.ny.gov/press/releases/2021/05/nys-comptroller-dinapoli-statement-major-support-racial-equity-audit-amazonState Comptroller DiNapoli Releases School District Audits
… to determine whether they were appropriate or needed to be disabled. As a result, auditors identified 139 unneeded user … Board oversight was lacking. Officials did not provide support for 12 of the 15 balance sheet accounts auditors … 292 journal entries for 2019-20 were recorded during each year. Officials also did not properly account for and close …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsHourly Based Information Technology Services
… as $72.29 per hour. Key Findings Our examination found OGS does not have an effective process to ensure a candidate … it paid the correct hourly bill rates. In particular, OGS does not ensure the HBITS vendors fulfill their contractual …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/hourly-based-information-technology-servicesElwood Union Free School District – Electronic Transfers (2014M-133)
… 31, 2013. Background The Elwood Union Free School District is located in the Town of Huntington, Suffolk County, and is governed by a Board of Education comprising five elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133State Comptroller DiNapoli Releases Municipal Audits
… government audits have been issued. Town of Owasco – Real Property Tax Exemptions Administration (Cayuga County) The assessor did not properly administer select real property tax exemptions. Granted property exemptions were not … of ethics, as required. Although the treasurer’s financial records and reports that auditors reviewed were accurate, and …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsEast Ramapo Central School District – Financial Condition (2013M-141)
East Ramapo Central School District Financial Condition 2013M141
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141Irvington Union Free School District – Information Technology (2016M-266)
… violate the acceptable use policy because the District’s web filtering software is not configured to block access. Key … accordingly. Monitor Internet usage and configure the web filtering software to block access to sites that violate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266Accounts Payable Advisory No. 23
… Subject: Proper Coding of State Payments Reportable to the Internal Revenue Service … Proper Coding of State Payments Reportable to the Internal Revenue Service …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/23-properly-coding-vouchers-withholdingBabylon Union Free School District – Medicaid Reimbursements (2022M-91)
… School District (District) claimed Medicaid reimbursements for all eligible Medicaid services provided. Key Findings The … not: Claim any Medicaid reimbursements, totaling $442,841, for 18 Medicaid-eligible students. Examine and seek Medicaid reimbursements, totaling $93,774, for 25 students we identified were likely Medicaid-eligible. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/13/babylon-union-free-school-district-medicaid-reimbursements-2022m-91Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… Academy Central School District at Delhi is located in the Towns of Andes, Bovina, Delhi, Franklin, Hamden, Kortright and Meredith, Delaware County. The District, which operates two schools with approximately 750 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36Yorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)
… complete report - pdf] Audit Objective Determine whether the Yorkshire-Pioneer Central School District (District) used resources to ensure the District’s Internet connectivity meets the Federal Communications Commission’s (FCC) recommended … Determine whether the YorkshirePioneer Central School District District used …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9Accounts Payable Advisory No. 64
… Subject: Reissuing Fraudulently Cashed Checks Reference: Guide to Financial Operations (GFO), … Reissuing Fraudulently Cashed Checks …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/64-forgery-checksCity of Troy – Budget Review (B5-13-20)
… managing the City’s resources. The sewer fund continues to display a trend of weakening financial position and the … related to the Combined Sewer Overflows Long Term Control Plan. The City should develop a plan to mitigate any …
https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … accurately allocated personnel costs between district and state grant activities Auditors found total personnel costs … at Open Book New York . Track municipal spending, the state's 170,000 contracts, billions in state payments and …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-audits