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Eldred Central School District – Budget Review (B4-15-3)
… of $529,483 in fund balance, which would reduce available fund balance to less than 2 percent of appropriations; and does not account for the probable return of $200,000 in building …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3X.10 Record Retention for Vendor Records – X. Guide to Vendor/Customer Management
… In either case, supporting documentation must be readily available to OSC’s auditors to facilitate timely review. … to audit State payments. Business Units should not anticipate an engagement letter or opening conference in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x10-record-retention-vendor-recordsOther Bulletin No. 17
… results in a salary below the Job Rate of the grade of the new position and has received an April 2013 LLS payment, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-17-april-2013-state-university-construction-fund-scf-civilFiscal Stress Monitoring System Briefing for School District Officials
Presenters will provide an overview of how the system evaluates fiscal stress, what a change in score or designation does or does not signify, and common issues that appear to be affecting school districts.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-stress-monitoring-system-schools-01-12-23.pdfFiscal Stress Monitoring System Briefing for School District Officials
Presenters will provide an overview of how the system evaluates fiscal stress, what a change in score or designation does or does not signify, and common issues that appear to be affecting school districts.
https://www.osc.ny.gov/files/local-government/academy/pdf/fsms-schools-011024.pdfFiscal Stress Monitoring System Upcoming School District Release Webinar Presentation
Presenters will provide an overview of how the system evaluates fiscal stress, what a change in score or designation does or does not signify, and common issues that appear to be affecting school districts.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-stress-monitoring-system-school-districts-01-12-2022.pdfFiscal Stress Monitoring System Briefing for School District Officials
Presenters will provide an overview of how the system evaluates fiscal stress, what a change in score or designation does or does not signify, and common issues that appear to be affecting school districts.
https://www.osc.ny.gov/files/local-government/academy/pdf/fsms-schools-010825.pdfXIII.3 Record Retention – Travel and Expense – XIII. Employee Expense Reimbursement
… rejected). Online agencies must use the attachment feature in the SFS to store electronic copies of documents in support of Travel and Expense transactions. If a … is determined to be incomplete during the review process in SFS, the transaction in its entirety should be returned so …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii3-record-retention-travel-and-expenseAdirondack Central School District – Financial Condition (2016M-184)
… our audit was to assess the District’s financial condition for the period July 1, 2014 through February 29, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $28.6 … multiyear financial plan to establish long-term objectives for funding long-term needs, provide a framework for future …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184Town of Minetto – Financial Condition (2013M-284)
… unexpended surplus funds of only $2,598. The Board does not receive monthly budget status reports or cash balances to monitor the Town’s financial condition. The Board did not develop a multiyear financial and capital plan to address … funds that the Town should maintain. Appropriate only available fund balance to finance operations in succeeding …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284State Agencies Bulletin No. 1575
… wages are all wages paid by an employer that are not regular wages. They include, but are not limited to, bonuses, overtime pay, payments for … OSC will update this document, as needed, and make it available to agencies. Tax Withholding Regular Wages Income …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1575-supplemental-wagesThousands of State Computers and Other IT Devices Unaccounted for or Stored With Lax Security
… to stockrooms around the state, said stockrooms often did not scan the devices as they were supposed to on arrival. … Auditors found that stockrooms around the state could not match their records with ITSM data, with some devices … hindrances were removed and information was made available by ITS. Recommendations Among its several …
https://www.osc.ny.gov/press/releases/2025/02/thousands-state-computers-and-other-it-devices-unaccounted-or-stored-lax-securityComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … (Monroe County) The town board did not audit claims prior to approval for payment during fiscal years 2012 and 2013. In … use available historical and programmatic knowledge to determine if Child Protective Services program …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-1Town of York – Budgeting and Financial Oversight (2014M-181)
… Purpose of Audit The purpose of our audit was to examine the Town’s budgeting … for and oversee the financial duties performed by the Firm. The Board did not perform an annual audit of the …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-york-budgeting-and-financial-oversight-2014m-181DiNapoli: More State Involvement Needed to Address Local Emergency Medical Services Challenges
… Increasingly, counties across New York state are providing emergency medical services (EMS), amid a …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-more-state-involvement-needed-address-local-emergency-medical-services-challengesTown of Clarkson – Budgeting and Board Oversight (2013M-339)
… approximately $2.9 million. Key Findings The Board did not develop policies or procedures for budgeting practices … in unused appropriated fund balance; fund balances were not actually reduced at the levels represented to taxpayers … the appropriation of fund balance only in amounts that are available and necessary to fund operations. Establish written …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339Accounts Payable Advisory No. 12
… Subject: Business Units must not include letters, special characters (e.g., #,-) or spaces … Units’ payments with data in the invoice field that does not conform to the requirements outlined in the Guide to … year in the invoice field of a voucher. There should not be any letters, special characters (e.g., #,-) or spaces …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/12-citibank-account-numbers-invoice-fieldXI.11 Overview – XI. Procurement and Contract Management
… to unique requirements and specific contract transactions not covered in other sections of this chapter. Guide to … to unique requirements and specific contract transactions not covered in other sections of this chapter …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/x11-overviewCapital – 2021 Financial Condition Report
… to attract and retain business. Capital assets include not only highways and bridges, but also facilities for … prior year. * Actual spending figures in this section do not include off-budget spending by public authorities funded … page include such spending. … Capital assets include not only highways and bridges but also facilities for …
https://www.osc.ny.gov/reports/finance/2021-fcr/capitalCapital – 2022 Financial Condition Report
… in this section do not include off-budget spending by public authorities funded directly from State-supported bond …
https://www.osc.ny.gov/reports/finance/2022-fcr/capital