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XVII.2.B Negative Appropriation/Segregation Budgets – XVII. Lapsing Appropriations
… Appropriations/Segregations can NOT lapse with a negative balance (where expenditures … Budget Reports > Negative Segregation Balance. The report can be viewed in Report Manager or through the Process … AppropriationsSegregations can NOT lapse with a negative balance where expenditures have …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2b-negative-appropriationsegregation-budgetsState Agencies Bulletin No. 2191
… Coverage. Affected Employees: Employees represented by PEF in Bargaining Unit 05 are affected. Effective Dates: Deductions will begin in paychecks dated January 3, 2024. OSC Actions: OSC will … for enrollments, cancellations, and/or changes in a bi-weekly file. Agency update access is not available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2191-new-sunlife-insurance-deduction-codes-public-employees-federation-pefManagement of Energy Consumption (Follow-Up)
… in our initial report, Management of Energy Consumption ( 2011-S-4 ). Background Our initial report, issued May 9, …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/management-energy-consumption-followContract Advisory No. 27
… payments. Vendors who agree to accept ACH increase the Prompt Payment benefit by ensuring that funds are paid … to their designated bank accounts, thus eliminating the delay of check clearance policies and traditional mail … effective process than sending a check; and Elimination of the possibility of lost and/or returned checks. Please note, …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/27-electronic-payments-ach-agency-specific-contractsOrange County Department of Social Services – Contract Monitoring and Payments (2014M-80)
… $756 million, of which the Department of Social Services’ budget totaled approximately $236 million. Key … Orange County Department of Social Services Contract Monitoring and Payments 2014M80 …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/orange-county-department-social-services-contract-monitoring-and-payments-2014m-80Town of Niagara – Justice Court (2015M-218)
… July 29, 2015. Background The Town of Niagara is located in Niagara County and has a population of approximately … Town Board. The Town’s Justice Court collected $557,951 in fines, fees and surcharges in 2014. Key Findings The Justices did not ensure that all …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-niagara-justice-court-2015m-218Lyon Mountain Fire District – Cash Disbursements (2017M-2)
… eight disbursements were for purchases made using a debit card. Key Recommendations Ensure that all claims are approved … by the Board before payment. Discontinue the use of debit cards. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/lyon-mountain-fire-district-cash-disbursements-2017m-2Malone Central School District – Payroll (2017M-278)
… Background The Malone Central School District is located in the Towns of Bangor, Bellmont, Brandon, Burke, Constable, Duane, Franklin, Malone and Westville in Franklin County. The District, which is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/malone-central-school-district-payroll-2017m-278Niagara County – Court and Trust Funds (2015M-228)
… are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may … such as surplus moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to … Key Finding We identified funds that improperly remained in the Treasurer’s custody that should have been turned over …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228Harrisville Central School District – Claims Audit (2016M-215)
… Purpose of Audit The purpose of our audit was to evaluate internal controls … The Harrisville Central School District is located in the Towns of Croghan and Diana in Lewis County and the Towns of Fowler and Pitcairn in St. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215Newcomb Central School District – Extra-Classroom Activity Fund (2015M-127)
… Purpose of Audit The purpose of our audit was to determine if the District had … 30, 2015. Background The Newcomb Central School District is located in the Town of Newcomb, Essex County. The District, which operates one school with approximately 100 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/newcomb-central-school-district-extra-classroom-activity-fund-2015m-127Village of Altamont – Justice Court Operations (2016M-199)
… audit was to review the processes and procedures for the Court’s financial operations for the period June 1, 2014 … five-member Board of Trustees. The Village has a Justice Court which is presided over by two Justices. During our audit period, the Court collected $103,007 in fines and fees and $9,015 in …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/07/29/village-altamont-justice-court-operations-2016m-199Village of Harriman – Water Department Billing (2014M-311)
Village of Harriman Water Department Billing 2014M311
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-harriman-water-department-billing-2014m-311Village of Suffern – Budget Review (B6-16-8)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year … are reasonable. Background The Village of Suffern, located in Rockland County, issued debt totaling $5 million to liquidate the accumulated deficit in the Village’s general, water, sewer and capital projects …
https://www.osc.ny.gov/local-government/audits/village/2016/04/20/village-suffern-budget-review-b6-16-8Town of Deerpark – Budget Review (B6-13-18)
… funds as of December 31, 2008. Local Finance Law requires all local governments that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Town of North Castle – Cash Disbursement (2013M-32)
Town of North Castle Cash Disbursement 2013M32
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Mechanicville Housing Authority – Tenant Rents (2015M-246)
… Background The Mechancville Housing Authority is located in the City of Mechanicville, Saratoga County. The Authority, which was established in 1951 according to State Public Housing Law, is governed by … who collect rent have unique user names and passwords in the computer system. Authority officials do not generate …
https://www.osc.ny.gov/local-government/audits/city/2016/01/15/mechanicville-housing-authority-tenant-rents-2015m-246Schroon Lake Fire District – Cash Disbursements (2017M-9)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the District’s disbursements … 31, 2016. Background The Schroon Lake Fire District is a district corporation of the State, distinct and separate …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/07/schroon-lake-fire-district-cash-disbursements-2017m-9Town of Lyndon – Town Clerk’s Collections (2021M-117)
… Determine whether the Town of Lyndon Town Clerk Clerk recorded deposited remitted and reported …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-lyndon-town-clerks-collections-2021m-117Green Tech High Charter School – Payroll (2023M-157)
… report – pdf] Audit Objective Determine whether Green Tech High Charter School (School) officials accurately paid … Determine whether Green Tech High Charter School School officials accurately paid …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157