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Oneonta City School District –Financial Condition (2013M-165)
… Purpose of Audit The purpose of our audit was to examine the District’s … fund budgeted appropriations for the 2012-13 fiscal year were approximately $33.2 million. Key Finding District … developed reasonable budgets and monitored the budgets throughout the year to properly manage the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165City of Olean – Budget Review (B1-15-2)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt … $4,300,000 to liquidate the accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2Town of Gorham – Budgeting (2023M-181)
… report – pdf] Audit Objective Determine whether the Town of Gorham (Town) Board (Board) adopted realistic budgets. … highway, sewer and water funds combined generated a total of $1.6 million in operating surpluses. In 2021, sales tax … were inappropriately recorded in the TW funds instead of the TOV funds, given property taxes were levied in the TOV …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Village of Mexico – Financial Management (2023M-170)
… of surplus fund balance. Additionally, the property tax levy for 2023-24 was $509,000 while the Village had over …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Lyndonville Central School District – Procurement and Claims Audit (2022M-144)
… goods were received, and four claims included sales tax or late fees. The Board did not ask for and was not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/lyndonville-central-school-district-procurement-and-claims-audit-2022mVIII.1.D Hybrid Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… For State agencies that do not use the Billing module in SFS to create interagency bills, Hybrid Journal Entries may be … For State agencies that do not use the Billing module in SFS to create interagency bills Hybrid Journal Entries may …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1d-hybrid-journal-entriesBayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… - pdf ] Audit Objective Determine whether the Bayport-Blue Point Union Free School District (District) Board … Determine whether the BayportBlue Point Union Free School District District Board appropriately …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementIntroduction – Improving the Effectiveness of Your Claims Auditing Process
… received. An effective audit of claims is often the last line of defense for preventing unauthorized, improper or … An effective audit of claims is often the last line of defense for preventing unauthorized improper or …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionNorwood-Norfolk Central School District – Financial Management (2022M-129)
… which is enough to fund average retirement expenditures for 10 years. This balance exceeds the Board’s targeted … to $2.1 million. Did not use $0.9 million restricted in a debt reserve to pay related debt as required. Key … NYSLRS reserve fund is reduced to a reasonable level. Use funds restricted in the debt reserve to make related debt …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129City of Olean – Budget Review (B1-13-2)
… the significant revenue and expenditure projections in the proposed budget are reasonable. The City has made good … review report letter issued in March 2012. The City’s proposed budget complies with the property tax levy limit set …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Village of Endicott – Budget Review (B4-13-8)
Village of Endicott Budget Review B4138
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8XVI.3 Overview – XVI. Financial Reporting
… This section includes a discussion of the New York State Financial Reporting Entity for the … This section includes a discussion of the New York State Financial Reporting Entity for the purpose …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3-overviewChenango Valley Central School District – Budget Review (B4-13-11)
… the significant revenue and expenditure projections in the proposed budget are reasonable. We compared the District’s … by $65,000 and $120,000, respectively. The District’s proposed budget complies with the property tax levy limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Andes Central School District – Financial Management (2013M-250)
… fund balance is in compliance with the Real Property Tax Law statutory limits. Review all reserve balances and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Division of Housing and Community Renewal Bulletin No. DH-67
… Purpose To inform the Division of Housing and Community Renewal of procedures for processing the April 2014 Rent Regulation … the Rent Regulation Services Unit – BU67 in the Division of Housing and Community Renewal who meet the eligibility … To inform the Division of Housing and Community Renewal of procedures for processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-67-april-2014-district-council-37-dc-37-rent-regulationCUNY Bulletin No. CU-382
… if the employee’s salary is below the new minimum in which case the employee is eligible for the new minimum. OT Meals …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-382-2006-2009-retroactive-salary-and-other-increases-cuny-ibtOther Bulletin No. 6
… Pay on or after the effective date of the increases as a result of new military orders, OSC will recalculate the … an automatic increase on one or more Job Data rows as a result of the following: Position and Job Do Not Match … Inactive employees may be eligible for a payment as a result of the adjustments. If the agency has made an effort …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-6-april-1-2007-retroactive-3-general-salary-increase-sunyState Agencies Bulletin No. 829
… a payment as a result of the adjustments. If the agency has made an effort to deliver the check to the employee but the check has been returned and is undeliverable, the agency should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/829-location-pay-location-pay-mid-hudson-and-inconvenience-pay-seasonalState Agencies Bulletin No. 817
… a payment as a result of the adjustments. If the agency has made an effort to deliver the check to the employee but the check has been returned and is undeliverable, the agency should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/817-location-pay-location-pay-mid-hudson-and-inconvenience-pay-seasonalState Agencies Bulletin No. 1083
… Purpose To inform agencies of new earnings codes and procedures for processing the … Services BU03 Institutional Services BU04 Division of Military & Naval Affairs BU47 Background Pursuant to Section 7 of Part A of Chapter 491 of the Laws of 2011 and the Division …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1083-2011-2012-deficit-reduction-plan-employees-represented-civil-service