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Sackets Harbor Central School District – Financial Condition (2016M-89)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … Central School District is located in the Towns of Adams, Henderson and Hounsfield in Jefferson County. The District, … plans for the use of excess unassigned fund balance in the general fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89Ogdensburg City School District – Payroll (2016M-250)
Ogdensburg City School District Payroll 2016M250
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/ogdensburg-city-school-district-payroll-2016m-250Eastchester Union Free School District – Financial Management (2016M-59)
… The Eastchester Union Free School District is located in the Town of Eastchester, Westchester County. The District, … Ensure that all estimated appropriations and revenues are in the budget. Consider using budgeted appropriations and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Village of Nissequogue – Information Technology (2015M-31)
… if computerized data and assets were properly safeguarded for the period June 1, 2013 through October 31, 2014. … use, internal user access, remote access, password security and management, data backups and appropriate use of email and the Internet. Adopt, distribute, test and periodically update a …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31Town of Worth – Financial Operations (2014M-323)
… the Supervisor’s financial duties. The Town purchased an engine for a highway department vehicle from the Highway …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323Town of Sidney – Supervisor’s Disbursements (2015M-214)
… does not review bank statements or canceled check images to verify that only those disbursements approved by … Continue to review bank reconciliations and canceled check images to verify that only Board-approved disbursements are …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-sidney-supervisors-disbursements-2015m-214Town of Dayton – Financial Condition (2013M-90)
… 31, 2012. Background The Town of Dayton is located in Cattaraugus County and has a population of approximately … and address the deficit. Use the surplus fund balance in the general and highway town-outside-village funds in a manner that benefits Town taxpayers, such as reducing …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90XVI.2 Financial Reporting Policies – XVI. Financial Reporting
… and Interpretations are the main sources for GAAP guidance. GASB Statements and Interpretations are … 62, Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and AICPA … literature certain accounting and financial reporting guidance that is included in the following pronouncements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesTown of Stephentown – Records and Reports (2012M-209)
… 31, 2011. Background The Town of Stephentown is located in Rensselaer County, and has a population of approximately … accounting records are complete, accurate, and maintained in a timely manner. Perform complete and accurate monthly …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209Town of Boonville – Claims Auditing and Conflict of Interest (2014M-373)
… June 30, 2014. Background The Town of Boonville is located in Oneida County, has a population of approximately 4,600 … audit process. A Board member has a prohibited interest in Town contracts. Key Recommendations Ensure that deliberate … and that the Town does not enter into any contract in which a Town officer or employee has a prohibited interest. …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-boonville-claims-auditing-and-conflict-interest-2014m-373Pocantico Hills Central School District - Procurement (2018M-187)
… Achievements The District generally complied with New York State General Municipal Law and has established adequate … bidding. We reviewed the District's procurement of professional services from 26 providers paid $1.08 million and found, except for minor exceptions which we discussed with District officials, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/pocantico-hills-central-school-district-procurement-2018m-187Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Albion Central School District , Blind Brook-Rye Union … Markham Central School District , Nassau County Board of Cooperative Educational Services , New York Mills Union … surpluses. District officials plan to use $13 million of the accumulated surplus to finance a capital project, …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 2235.2
… Bulletin 2235.1 Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … Code of ANN who are in an NS position (Grade 600) which is equated to a grade (Grade 603-668) Employees with a Comp … Effective Dates: An otherwise eligible employee who is on Leave of Absence (not related to Workers’ Compensation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22352-april-2024-managementconfidential-mc-retroactive-salary-increaseState Agencies Bulletin No. 2235.1
… Bulletin No. 2235 . Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … Code of ANN who are in an NS position (Grade 600) which is equated to a grade (Grade 603-668) Employees with a Comp … Effective Dates: An otherwise eligible employee who is on Leave of Absence (not related to Workers’ Compensation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22351-april-2024-managementconfidential-mc-retroactive-salary-increaseState Agencies Bulletin No. 2235
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … Code of ANN who are in an NS position (Grade 600) which is equated to a grade (Grade 603-668) Employees with a Comp … Effective Dates: An otherwise eligible employee who is on Leave of Absence (not related to Workers’ Compensation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2235-april-2024-managementconfidential-mc-retroactive-salary-increaseState Agencies Bulletin No. 2144
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … employees pursuant to Chapter 190 of the Laws of 2023 is pending. Payment of the retroactive increase will be processed manually by the agency once the Resolution is approved. Effective Dates: Pay Cycle/Pay Period Type 2023 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2144-april-2023-managementconfidential-mc-retroactive-salary-increaseTown of Amenia – Leave Accruals (2013M-361)
… was to determine whether employees were receiving the amount of compensation and leave accruals approved by the … to ensure these policies are followed. Determine the amount of leave each current employee is entitled to and … was to determine whether employees were receiving the amount of compensation and leave accruals approved by the …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-amenia-leave-accruals-2013m-361Accidental Death Benefit – Special 20- and 25-Year Plans
… Eligibility If you die as the natural and proximate result of an on-the-job accident not due to your own willful … death benefit may be payable on your behalf, regardless of your years of service credit. "Accident” has a specific meaning with …
https://www.osc.ny.gov/retirement/publications/1517/accidental-death-benefitAccidental Death Benefit – State Police Plan
… Eligibility If you die as the natural and proximate result of an on-the-job accident not due to your own willful … death benefit may be payable on your behalf, regardless of your years of service credit. "Accident” has a specific meaning with …
https://www.osc.ny.gov/retirement/publications/1518/accidental-death-benefitSelected Employee Travel Expenses
… monies by selected government employees complied with rules and regulations and is free from fraud, waste, and … employees selected for audit adhered to State travel rules and regulations. However, the travel expenses for one … implicated the Internal Revenue Service "tax home" rules for 2009 and are taxable as income. As a result, the …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expenses-0