New York State Accounting System User Procedures Manual

The OSC Review procedure shows the steps OSC follows to insure that all Expenditure Limit Documents are correct and complete. The procedure also includes a review of the documents for reasonableness. This pre-audit is necessary because the information in the system is updated automatically when the Expenditure Limit Document is entered by a Data Entry Operator. There is no provision for auditing a batch of Expenditure Limit Documents after entry in the system.

Responsibility	Action
Document Reviewer	1. Reviews each batch to assure that:
	a. Documents are complete.
	b. Actual count of Expenditure Limit Document conforms to the count recorded on the Batch Transmittal.
	c. Proper batch type code has been used on Batch Transmittal. See Accounting Codes manual for the valid batch type codes.
	d. Proper originating agency code has been used on the Batch Transmittal and on the Expenditure Limit documents. Agency Codes are found in the Accounting Codes Manual.
	e. Each document has been authorized by DOB and includes proper signature.
	f. Proper action code is indicated on Expenditure Limit Document.
	2. If the Expenditure Limit Document or Batch Transmittal is incomplete, contacts DOB for the information needed to complete the document.
	a. Completes the Expenditure Limit Document or Batch Transmittal.
	3. If the Expenditure Limit Document or Batch Transmittal is in error, contracts DOB for information needed to correct the document.
	a. Corrects the Expenditure Limit Document for Batch Transmittal.
	4. Forwards to Data Entry Operator for entry in the system.