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I.3 Guide to Financial Operations Account Codes Procedure – I. OSC Guide to Financial Operations Overview
… system processing. OSC will periodically update Chapter IV in conjunction with system table updates. This ensures that the most current codes exist in the Guide at all times. If agencies require updates to the … the account codes and statewide procedures can be found in Chapter IV – Accounting Codes – Uses and Descriptions of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i3-guide-financial-operations-account-codes-procedurePortville Central School District - Cafeteria Collections (2018M-244)
… Ensure all cafeteria collections are properly recorded in the point of sales (POS) system and properly secured until …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-cafeteria-collections-2018m-244Fairport Central School District - Payroll and Employee Benefits (2023-118)
… legal counsel to ensure retirement payments are disbursed in accordance with the CBA. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118Operational Advisory No. 7
… with each Business Unit (BU) and Department Code (DC). The information in SFS was created at the time of …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/7-agency-contact-updateLocust Valley Fire District - Conference and Travel Expenditures (2018M-56)
… travel expenditures totaling $8,396 were not authorized in advance by the Board, as required by District policy. … Ensure that conference and travel expenditures are in compliance with the District’s travel policy. Consider …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/locust-valley-fire-district-conference-and-travel-expenditures-2018m-56Travel Advisory No. 10
… 1691 - Educational Assistance Benefits Number 1698 - New Payroll Process and New Time Entry Codes for the Payment of Moving Expense …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/10-gfo-updates-employee-expense-reimbursementsByron-Bergen Central School District - Procurement (2018M-157)
… Key Finding District officials made 40 purchases, of 77 reviewed, totaling approximately $184,000 without … obtaining or documenting price quotes as required by the purchasing policy. Key Recommendation Ensure that officials obtain the necessary number of competitive quotes as required by the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/byron-bergen-central-school-district-procurement-2018m-157CUNY Bulletin No. CU-715
… Purpose The purpose of this bulletin is to notify agencies of an automatic union dues increase. Affected Employees Employees represented by the NYS Nurses Association in Bargaining Unit TE are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-715-new-york-state-nurses-association-dues-increaseCentral Valley School District - Separation Payments (2018M-153)
… for minor discrepancies, the payments were accurately paid in accordance with Board-approved contracts and agreements. … calculations was performed for all payments processed in the payroll system during the audit period, totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153Hubbardsville Fire District - Board Oversight (2018M-107)
… fund and obtain voter approval prior to issuing $150,000 in debt. Require perpetual diesel fuel inventory records, …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/31/hubbardsville-fire-district-board-oversight-2018m-107Overview – Enhanced Reporting
… payments and payments for service credit purchases (SCP). In addition, when you need to adjust previously reported … to us by February 7. Late monthly reports can result in interest charges on members’ contributions, loans and …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/monthly-report/overviewLaurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mCamden Central School District - Claims Audit Process (2019M-124)
Determine whether claims were adequately documented for appropriate purposes and properly audited and approved before payment
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124Southside Academy Charter School - Enrollment and Billing (2019M-70)
… [read complete report - pdf] Audit Objective Determine whether student … School District (SCSD) $28,640 in charter school tuition for the 2017-18 school year and it under-billed four other … and we found inconsistencies in student addresses used for billing purposes. The School did not have all the …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70Chateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… [read complete report - pdf] Audit Objective Determine whether the Board of … Treasurer did not maintain accurate accounting records. For example, The Treasurer did not record collections … to allow officials to determine whether the expenses were for valid purposes. The Treasurer did not comply with the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77Unadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
… with regulations. The District’s NRT rates exceeded the New York State Education Department’s (SED’s) maximum allowable rate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-educationHawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… a result, the District had a deficit general fund balance in each of the last five fiscal years, averaging more than … decreased by 71 percent. The largest deficit occurred in the 2020-21 fiscal year, which totaled more than $5.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-conditionArlington Fire District - Purchasing (2018M-43)
… the Board ensured that goods and services were procured in accordance with the District’s procurement policy … procedures to ensure that goods and services were procured in accordance with the District’s policy. We reviewed 50 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/15/arlington-fire-district-purchasing-2018m-43Pittsford Central School District – Payroll (2021M-129)
… did not ensure: Payroll certifications were completed in a timely manner. Payroll process inefficiencies were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/pittsford-central-school-district-payroll-2021m-129Oceanside Union Free School District – Monitoring Internet Use (2022M-195)
… acceptable Internet use policy on the District’s network. In addition to finding sensitive information technology (IT) … personal email, online gaming and social networking, in violation of the District’s AUP. Internet browsing …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195