Financial & Audit Solutions, September 2007

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Financial & AuditSolutions ♦ ♦September 2007 Volume IX Issue 3Office of the State Comptroller Comptroller Thomas P. DiNapoli Office of OperationsThis edition (Volume IX, Issue 3) will be the final edition of the Solutions Newsletter. The Office of Operationswithin the State Comptroller’s Office will be combining the Solutions Newsletter and the Payroll ExpressNewsletter into one publication. The new publication will contain articles on both financial management andpayroll topics, and will be distributed to the current recipients of both the Solutions and the Payroll Expressnewsletters. Thank you for reading the Solutions Newsletter over the past several years. We look forward tocontinuing to provide you timely and useful financial management information through the new publication inyears to come.Timber Audit The New Office of Operationsn May 2007, Comptroller DiNapoli develop unity and synergy among theStarts Debateestablished the Office of Operations, affected Bureaus and projects, andIroutine audit of the Department led by Joan M. Sullivan, Executive Deputy increase the quality and level of customerof Environmental Conservation Comptroller. This Office consolidates into service provided to agencies across theA(DEC) on State Forest Timber Sales one organization the former State Financial State. A contact list identifying key staff(Report 2006-S-9) sparked recent ...

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• Publié par: Zyof
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• Langue: English

Extrait

Financial & Audit Solutions September 2007 ♦ Volume IX ♦ Issue 3

Office of the State Comptroller Comptroller Thomas P. DiNapoli Office of Operations

This edition (Volume IX, Issue 3) will be the final editionThe Office of Operationsof the Solutions Newsletter. within the State Comptroller’s Office will be combining the Solutions Newsletter and the Payroll Express Newsletter into one publication. The new publication will contain articles on both financial management and payroll topics, and will be distributed to the current recipients of both the Solutions and the Payroll Express newsletters. Thank you for reading the Solutions Newsletter over the past several years. We look forward to continuing to provide you timely and useful financial management information through the new publication in years to come.

Timber Audit The New Office of Operations n May 2007, Comptroller DiNapoli develop unity and synergy among the Starts Debate routine audit of the Department l I increase the quality and level of customered by Joan M. Sullivan, Executive Deputy established the Office of Operations, affected Bureaus and projects, and (D A EC) onState Forest Timber Salesone organization the former State Financial State. A contact list identifying key staff of Environmental Conservation Comptroller. This Office consolidates into service provided to agencies across the (Report 2006-S-9) sparked recent Services Group (Bureaus of Contracts, within each Division is included in this debate when it identified several issues Expenditures, Accounting Operations, newsletter for your use and reference. relating to sustainable forests. The audit Accounting Systems, Financial Reporting Below is a brief description of the found that DEC cut about half of the and the FOCAS Project) and the former responsibilities of each Division. harvestable timber from State forests. Payroll and Revenue Services Division As a result, the State was not able to (comprised of the Bureau of State PayrollThe Division of Contracts and obtain the maximum potential revenue Services and the Office of UnclaimedExpenditures from timber sales. Funds). The Office of Operations isContracts- The Division’s responsibilities comprised of two Divisions: the Division relating to contracts are carried out within Auditors discovered that between April of Contracts and Expenditures, headed by the Bureau of Contracts. Under Section 2001 and March 2006, the number of Assistant Comptroller John Moriarty, and 112 of the State Finance Law, the Bureau foresters working for DEC decreased the Division of Payroll, Accounting and must approve State agency contracts that from 46 to 33 while the amount of State- Revenue Services, headed by Deputy are above the prescribed threshold before owned forested land increased by 18,700 Comptroller Dan Berry. The these contracts can become effective and acres. Due to staff shortages and establishment of this Office will create binding on the State. This includes the competing priorities, DEC foresters efficiencies across operational lines, pre-audit of state contracts and contract Continued on page 7 Continued on page 4 This Issue Timber Audit Starts Debate The New Office of Operations * Office of Operations: Announcement of Recent Appointments GASB: Intangible Assets * FOCAS Project The Payroll Project: Risk-Based Measurement System * Office of Operations Contact List

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 September 2007

Office of Operations: Announcement of Recent Appointments

Joan M. Sullivan, Executive Deputy Comptroller Joan M. Sullivan was named Executive Deputy Comptroller for Operations in May 2007. She is responsible for the oversight of two divisions, the Division of Payroll, Accounting, and Revenue Services, and the Division of Contracts and Expenditures.

From February 2004 through May 2007, Ms. Sullivan served as the Assistant Comptroller of the State Financial Services Group. She was responsible for the oversight of five Bureaus — Contracts, State Expenditures, Financial Reporting, Accounting Systems and Accounting Operations — as well as the project to redesign the State’s Central Accounting System.

Ms. Sullivan joined the Comptroller’s Office in January 2000 as Assistant Director of Contracts and in September 2001 was appointed Director of Contracts. Prior to joining OSC, she managed the Strategic Technology Assessment and Acquisition Team for the State Office for Technology. Before this assignment, she spent 21 years with the former Department of Social Services, rising to the level of Director of the Office of Contract Management, and later Director of Administration, for the Human Services Application Service Center.

Joan is a graduate of Siena College. She lives in Slingerlands with her husband and three children.

Division of Payroll, Accounting and Revenue Services

Daniel C. Berry, Deputy Comptroller Daniel C. Berry was appointed Deputy Comptroller for the Division of Payroll, Accounting, and Revenue Services in May 2007. His responsibilities include the administration of the State’s Payroll Operations, Abandoned Property Program, Accounting Operations, Financial Reporting, and the FOCAS Project aimed at replacing the current Central Accounting System.

Dan has served in the State Comptroller’s Office since 2000 when he assumed the position of Director of the Project to upgrade the State Payroll System. Upon completion of the

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Upgrade Project in August 2003, he was appointed Assistant Comptroller for Payroll and Revenue Services with responsibility for the administration of the State’s payroll and abandoned property programs.

Prior to joining OSC, Dan served as the State’s Electronic Benefit Transfer (EBT) Director with responsibility for the implementation of EBT in New York State and for coordinating efforts with other states, and at the national level. From 1978 to 2000, his state service included positions in information technology management, procurement, contract management, and customer consulting for the NYS Department of Social Services and its successor agency, the NYS Office of Temporary and Disability Assistance. A native of Rome, New York, he is an MA degree recipient from Andover Newton Theological School and a graduate of Hamilton College. He and his wife currently reside in Delmar.

Bureau of Financial Reporting Within the Division of Payroll, Accounting and Revenue Services, the Bureau of Financial Reporting is responsible for preparing GAAP interim financial statements, the New York State Comprehensive Annual Financial Report, the New York State Financial Condition Report and the Financial and Audit Solutions newsletter. The following two recent appointments were made within the bureau:

David Hasso, Director David Hasso, CPA, CGFM, Suzette Baker and Dave Hasso, was appointed as the Bureau of Financial Reporting Director of the Bureau of Financial Reporting in May 2007. Prior to this assignment, Dave served as Assistant Director of Financial Reporting and as a Project Director who managed project teams charged with installing a new general ledger system and implementing the GASB 34 financial reporting standards for the State.

He is a member of the AICPA, Louisiana CPA Society, New York State Society of CPAs, AGA, GFOA and the GFOA Special Review Committee. He is also a member of the New York State Board for Public Accountancy and is Chairman of the Board’s Discipline Committee. Dave attended Siena College, Oxford University, and Imperial College (University of London), and is a member of the Oxford University Society. Continued on page 3

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 September 2007

Office of Operations: Announcement of Recent Appointments

Continued from page 2

Suzette Barsoum Baker, Assistanto fp r e - a u d i t Financial Reporting (CAFR Program). Directorstate contractsShe has a BBA in Accounting from Suzette Barsoum Baker, CGFM, was S i e n a C o l l e g e a n d a n M S i n and contract appointed as the Assistant Director of Accounting with a concentration in amendments for the Bureau of Financial Reporting in Information Systems from SUNY commodities, May 2007. Suzette had previously Albany. She lives in East Greenbush t e c h n o l o g y , worked on the implementation and with her husband and two children. services, grant upgrade of the Oracle General Ledger awards to not- John Moriarty System, the GASB 34 Project, and the&o f C o n t r a c t s D i v i s i o n f o r - p r o f i t Assistant Comptroller Agency Financial Reporting PackageExpendituresp r o v i d e r Database. agencies , inter- J o h n M o r i a r ty, A s s i s t a n tgovernmental agencies and construction Suzette is a member of the New YorkComptrollerprojects. State Government Finance Officers J o h n M o r i a r t y w a s a p p o i n t e d Association (GFOA), the Association Assistant Comptroller of the Division John served as the Director of the of Government Accountants (AGA) of Contracts and Expenditures in May Bureau of Contracts since April 2004. and she is a member of the Special 2007. The Division’s responsibilities Prior to his work with OSC, John served Review Committee for the Certificate include auditing all State expenditures as the Director of Contracts at the of Achievement for Excellence in prior to payment, and engaging in the Office of Children and Family Services. Continued on page 8 GASB Issues Accounting and Financial Reporting Guidance for Intangible Assets he Governmental Accounting if a government has any, how to report like cash or securities, nor is it a claim T Standards Board (GASB) recently them. The issuance of this new Statement or right to assets in a monetary form issued its fifty-first statement of is intended to provide clear and consistent like receivables, nor a prepayment for governmental accounting standards, answers to those critical questions. goods or services. Accounting and Financial Reporting · Its initial useful life extends beyond a for Intangible Assets reducing inconsistencies that have single reporting period.. By developed in accounting and financial Examples of intangible assets in the reporting for intangible assets, theHow Should Intangible Assets Be governmental arena include easements requirements in this statement shouldReported? (which are the right to use land for a improve financial reporting and foster The standard generally requires intangible specific purpose, such as building a enhanced comparability among state and assets to be treated as capital assets and highway), land use rights (such as the right local government financial statements. follows existing authoritative guidance for to use a water source or to remove capital assets, although certain intangible minerals or other resources from land), The Nature of Intangible Assetsassets are specifically excluded from the computer software, patents, and Statement No. 51 identifies an intangible scope of the statement. One key exclusion trademarks. asset as having the following three required relates to intangible assets that are characteristics: acquired or created primarily for the The inclusion of the concept of intangible · It lacks physical substance—in other purpose of directly obtaining income or assets in GASB Statement No. 34,Basic words, you cannot touch it, except in profit. Such intangible assets should be Financial Statements—and treated as investments.cases where the intangible is carried Management’s Discussion and on a tangible item (for example, Analysis—for State and Local software on a DVD). The standard also provides guidance for Governments,prompted many questions · It is nonfinancial in nature—that is, it issues specific to intangible assets. For about how to identify intangible assets and, has value, but is not in a monetary form instance, in order for the historical cost Continued on page 7 Solutions- 3 - September 2007

FOCAS Project Selects Integrator/Developer Consultant eloitte Consulting has been selected as the Integrator/ FOCAS Project, and with Oracle, the software provider. Pr D Deloitte Consulting was sent a letter of notification of awardoject. Deloitte Consulting is a consulting firm with a public Developer (I/D) Consultant for OSC’s FOCAS th sector practice having expertise and experience performing on April 27 , 2007. They will now enter into contract public sector efforts. As the contracted I/D, Deloitte will negotiations with OSC representatives. At the close of assist OSC with the design, configuration, testing, training, negotiations, the contract will be forwarded through the and implementation of the State’s new Central Accounting proper channels and then reviewed and approved by the System (CAS). Deloitte will also recommend changes to Bureau of Contracts. Once the contract is executed, Deloitte OSC’s financial management business practices that will will deploy technical and functional resources to the FOCAS best conform to the design of the Oracle/PeopleSoft project to begin the effort of designing and implementing Financials application. Deloitte will work in conjunction with the new CAS. It is hopeful that the contract will be executed KPMG, the on-site quality assurance consultant for the during the summer.

The New Office of Operations Continued from page 1 amendments for commodities, technology, services, grant awards to not-for-profit provider agencies, inter-governmental agencies and construction projects. The Bureau also performs this function for certain public authorities as required by law or by resolution of their respective governing boards.In 2006, the Bureau reviewed approximately 40,000 contract transactions totaling nearly $40 billion, with an average contract approval time of less than 9 calendar days. Additionally, the Bureau reviews vendor responsibility determinations made by agencies seeking to contract with vendors, and is engaging in an initiative to develop and maintain a vendor responsibility system (VendRep) for the preparation, certification and submission of forms for review by contracting agencies of the State.

Expenditures- The Bureau of State Expenditures is charged with the responsibility of auditing all State expenditures prior to payment. In 2006, the Bureau processed approximately 19.5 million payments totaling $82.6 billion, and recovered approximately $182 million in payments due to fraud, waste, and abuse.

Division of Payroll, Accounting and Revenue Services Payroll -The Division’spayrollresponsibilities are carried out within the State Payroll Services Bureau, which has the important responsibility of ensuring that state employees receive timely compensation for their services. The State Payroll Services Bureau handles employees of the executive, legislative and judicial branches, the State University of New York, and the City University of New York senior colleges.

Accounting - The Division’s accounting responsibilities are spread among three bureaus, the Bureau of Accounting

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Operations, the Bureau of Financial Reporting and the Bureau of State Financial Systems, which was recently created by merging the former Bureau of Accounting Systems and the FOCAS Project. Some of these bureaus’ accounting responsibilities include: · Maintaining the State’s general ledger system; · Performing accounting for all federal grants, warrants and payment records, State revenues and expenditures/ disbursements; · Keeping appropriation control records and reports; · Preparing monthly, quarterly and annual cash (budgetary) basis financial statements; · Preparing the New York State Comprehensive Annual Financial Report and interim financial statements on a GAAP (Generally Accepted Accounting Principles) basis; · Participating in the single audit process by preparing the schedule of federal and non-federal awards; · Maintaining the State’s current Central Accounting System; and · Engaging in an initiative to replace the 20 year old accounting system and creating a more robust chart of accounts.

Revenue Services - The Division’s responsibilities for revenue services are completed within the Office of Unclaimed Funds and include ensuring that holders of unclaimed funds are in complete and accurate compliance with the reporting and remittance provisions of the Abandoned Property Law. Additionally, the Office is responsible for maintaining detailed records showing the names and addresses of the property owners and the funds to which they may be entitled, as part of its efforts to promote the maximum return of property to rightful owners.

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 September 2007

The Payroll Project: Risk-Based Measurement System h e S t a t e C o m p t r o l l e r h a s performed on-site reviews or testing examined payroll-related controls and th T t e a ma g e n c i e s . T h i s e c t i o n o f p r o c e s s i n g . A s o v e r p a y r o l l at legitimate employees on the oversight responsibility to ensure to verify agencies’ internal controls exposures in both Payroll and a cross- State’s payroll are paid accurately and c o m p r e h e n s i v e a u d i t a p p r o a c h , researched potential audit solutions timely. New York State’s Constitution i n c l u d i n g v e r i f i c a t i o n t e s t i n g a t and best practices, and identified and a n d t h e S t a t e F i n a n c e L a w a l s o agencies to ensure that controls are t e s t e d d a t a e x t r a c t i o n t o o l s . require the Comptroller to audit and in place and functioning, was missing. Presented with this information, the approve payments of salary before This approach would allow Payroll to project partners agreed on the risk- i s s u i n g a w a r r a n t f o r p a y m e n t . establish reliance on its pre-audit of based audit model, including the level Although the Comptroller maintains a g e n c y p a y r o l l t r a n s a c t i o n s . and types of payroll risks to be statutory authority for the oversight of Therefore, in May 2005, Payroll m e a s u r e d , a n d o n t h e i r p r o j e c t salary payments, State agencies and initiated a project to create a new risk- expectations and responsibilities. the Comptroller ’s Bureau of State based measurement system. During the third and final year, the Payroll Services (Payroll) share the project plan calls for the establishment responsibility of ensuring that payrolls The goal of the Payroll Project is to of a new risk measurement unit in are properly certified and that salary build a risk-based audit model that will Payroll. The new unit, whose staff payments are authorized and paid in use a risk measurement system to will be trained in internal control accordance with appropriate laws, identify high-risk payroll payments, and awareness as well as risk assessment rules, regulations and contractual perform a compliance review of the and compliance review techniques, will provisions. h i g h e s t r i s k s . T h i s p r o j e c t w a s begin data extraction and analysis of d e v e l o p e d i n r e c o g n i t i o n o f t h e p a y r o l l d a t a t o b u i l d t h e r i s k Currently, Payroll applies a risk-based importance of communicating and m e a s u r e m e n t s y s t e m . O n g o i n g a u d i t a p p r o a c h t o a c h i e v e a n sharing information. As a result, analysis and progression of new risk appropriate level of review over information compiled from this risk- measures will then keep the risk-based payroll transactions. However, this b a s e d m o d e l w i l l b e s h a r e d t o model effective. approach relies on State agencies to contribute to a comprehensive picture have sound internal controls over of agency internal controls. In summary, the Payroll Project payroll processing. Although Payroll produces a tool to measure risk in performs various quality assurance During the first two years of the payroll transactions over time and a r e v i e w s o f p a y m e n t s , i t h a s n o t project, an experienced audit team system to evaluate and ultimately Continued on page 8

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Did you miss an earlier edition?

Features: FOCAS Project Updates

Division of State Services Bureau Series

GASB Articles

Contract Monitoring

Fraud Prevention

Visit us at our web page: www.osc.state.ny.us

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 September 2007

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Office of the New York State Comptroller Office of Operations Contact List

The Office of Operations Joan M. Sullivan, Executive Deputy Comptroller .................................. [phone]

The Division of Payroll, Accounting and Revenue Services Dan Berry, Deputy Comptroller ........................................................... [phone]

Bureau of Accounting Operations Thomas Mahoney, Director ............................................................ [phone]

Bureau of Financial Reporting Dave Hasso, Director .................................................................... [phone]

Bureau of State Financial Systems (including the FOCAS Project) Roseanne Kryjak, Director ............................................................ [phone]

Bureau of Payroll Services Robin Rabii, Director ..................................................................... [phone]

Bureau of Unclaimed Funds Lawrence Schantz, Director ........................................................... [phone]

The Division of Contracts and Expenditures John Moriarty, Assistant Comptroller ................................................... [phone]

Contracts Charlotte Breeyear, Director .......................................................... [phone]

Expenditures Bernie McHugh, Director ............................................................... [phone]

VendRep Project Diane Taylor, Director ................................................................... [phone]

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 September 2007

GASB Issues Accounting and Financial Reporting Guidance for Intangible Assets Continued from page 3 of an intangible asset to be reported in for outlays related to an internally the financial statements, the asset must generated intangible asset to begin to be be identifiable. That means that the asset reported as a capital asset: is separable—the government can sell, · The government’s specific objective rent, or otherwise transfer it to another for the project and the service capacity party. If it is not separable, the asset must in which the asset is expected to be arise from contractual or other legal rights, used upon the project’s completion has such as water rights acquired from another been determined. government through a contract that cannot · The feasibility of completing the project be transferred to another party. so that it can be used in that capacity has been demonstrated. Internally Generated Intangible· The government’s intention to Assetscomplete or to continue the Although many intangible assets are development of the asset has been purchased or received from other parties, demonstrated. some, such as proprietary software systems, are developed internally by a Importantly, the standard also provides government itself. The outlays related to detailed guidance for applying these developing such assets may be incurred circumstances to computer software, a over time, rather than being incurred at a common type of internally generated single point in time when a purchase intangible asset. occurs. Accounting for such outlays presents unique challenges—including, firstIndefinite Useful Life and foremost, when to begin recognizing Those intangible assets which have no the asset. legal, contractual, regulatory, technological, or other factors limiting their useful life The standard specifies three should be considered to have an indefinite circumstances that have to be met in order useful life. A permanent right-of-way

Timber Audit Starts Debate Continued from page 1 could not fully achieve their forest employees. A spokesperson from management goals. Audubon New York said that many o f t h e s e e m p l o y e e s w e r e f o r e s t The DEC did not dispute the facts in specialists who were also involved the audit, but rather contended that with real estate acquisition, mapping, i t s p r i m a r y o b j e c t i v e o f t i m b e r a n d m o n i t o r i n g d i s e a s e s i n t h e harvesting was to maintain the health forests. Without enough staff, it was of the forest, not to generate revenue. difficult for DEC to properly manage the forests and collect revenue. One of the debates regarding these issues was a column featured in the The column also highlighted the need Ti m e s U n i o nAf o r e s t s h e a l t h y. k e e p t h e c o l u m n i s t t o h e . T mentioned the staff shortages at representative from the Adirondack D E C , n o t i n g t h a t t h e a g e n c y ’s Mountain Club explained that forests Division of Lands and Forests, which a c t a s w a t e r s h e d p r o t e c t i o n a n d i s r e s p o n s i b l e f o r m a r k i n g a n d habitats for wildlife, and are used by auctioning timber from State forests, t h o u s a n d s o f N e w Yo r k e r s f o r was hit the hardest by the loss of recreational purposes. In addition, Solutions- 7 -

easement, for example, should be considered to have an indefinite useful life. An intangible asset with indefinite useful life should not be amortized unless its useful life is subsequently determined to no longer be indefinite due to a change in circumstances.

Incorporating Feedback Based on feedback from constituents regarding the proposed version of this standard, the Board decided to ease the transition provisions that originally required retroactive reporting. The Board also clarified the descriptions of the characteristics of intangible assets to make them readily understandable in the final standard. Finally, as noted earlier, the Board added a scope exception, requiring that an intangible asset acquired primarily to obtain income or profit be treated as an investment.

When Does the Standard Take Effect? Governments are required to implement Statement No. 51 for periods beginning after June 15, 2009. Early implementation is encouraged.

the consumption of carbon dioxide by trees is a critical part of the debate concerning the global climate change.

Other media coverage highlighted issues such as forests not being managed in a sustainable manner, the State losing money each year by not harvesting all possible timber, and the audit’s recommendation to hire new foresters to work in the p r o g r a m . W h i l e n o d e f i n i t i v e a n s w e r s h a v e b e e n p r o p o s e d , discussions have begun on how best to preserve our forests while at the same time ensuring that New York State is maximizing revenue.

 September 2007

Financial & Audit Solutions

Solutionsis published as a customer service by the Office of the State Comptroller, Office of Operations, 110 State Street, Albany, NY 12236.

Joan M. Sullivan Executive Deputy Operations

Comptroller for

Daniel C. Berry Deputy Comptroller Division of Payroll, Accounting and Revenue Services

John Moriarty Assistant Comptroller Division of Contracts and Expenditures

Editor Dave Hasso, Director Bureau of Financial Reporting

Assistant Editors Suzette Baker, Assistant Director Bureau of Financial Reporting

Michael Mezz, Associate Accountant Bureau of Financial Reporting

Materials may be freely reproduced. For more information about the content or to comment on the newsletter, contact: Bureau of Financial Reporting Office of the State Comptroller 110 State Street - 11th Floor Albany, NY 12236 [phone] or email [e-mail]

Office of Operations: Announcement of Recent Appointments Continued from page 3 Throughout his 31-year career in New York State government, John has been actively involved in contract management improvement initiatives, many of which include using technology as a tool for achieving success, cost- effectiveness, and efficiency.

He has a bachelor ’s degree in Accounting from LeMoyne College, Syracuse, NY. He resides in Castleton with his wife and their two daughters.

Bureau of Contracts Within the Division of Contracts and Expenditures, the Bureau of Contracts is charged with the responsibility, under Section 112 of the State Finance Law, for the pre-audit of State contracts and contract amendments for commodities, technology, services, grant awards to not-for-profit provider agencies, inter- governmental agencies and construction projects. The following recent appointment was made within the bureau:

The Payroll Project: Risk-Based Measurement System Continued from page 5 improve agency internal controls · integrate and coordinate quality over payroll. The project provides control initiatives (both within a m o r e c o m p r e h e n s i v e a u d i t a n d o u t s i d e o f P a y r o l l ) t o approach by creating a new function provide a comprehensive and within Payroll that will: ongoing analysis of agency · t r a n s f o r m t h e a p p r o a c h t o controls. auditing payroll expenditures, T h i s s y s t e m w i l l i n c r e a s e and transparency and accountability and

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Charlotte Breeyear, Director Charlotte Breeyear was appointed Director of the Bureau of Contracts in July 2007. In this capacity she coordinates and oversees the activities of the Bureau of Contracts, which reviews over 40,000 contract transactions annually, valued at over $34 billion. Prior to this appointment, Charlotte served as Assistant Director of the Bureau for three years.

Charlotte joined OSC in 1986 and after various positions in ERS, BITS and State Audit, took a position in the Bureau of Contracts in 1994. Since then, Charlotte has enjoyed working in almost all areas of the Bureau at one time or another.

p r o t e c t t a x p a y e r dollars, by implementing payroll management improvements in State agencies through compliance reviews and the promotion of standards and best practices. We (taxpayers, State agencies, Payroll and OSC) all win through the success of this project.

 September 2007