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State Agencies Bulletin No. 1200
… Affected Employees Employees who participated in the PEF, M/C or CSEA Certification, Licensure and Exam Fee … reporting and tax withholding purposes only and does not increase the employee’s compensation. CFR is subject to all … by the Governor’s Office of Employee Relations to affected PEF and M/C participants explaining the tax rules. CSEA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1200-certification-licensure-and-exam-fee-reimbursement-clefr-2012Merrick Union Free School District – Financial Condition (2016M-240)
… practice of appropriating unexpended surplus funds that are not needed and not used to fund District operations. Ensure that reserve funds are used for their intended purpose. … Merrick Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240City of Yonkers – Budget Review (B6-14-13)
… in the City’s tentative budget for the 2014-15 fiscal year are reasonable. Background The City of Yonkers is authorized … of Education for review while the deficit obligations are outstanding. Key Findings Revenue estimates for sales …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13Indian River Central School District – Financial Condition Management (2022M-92)
… report. While the Board and officials made some progress in implementing the prior audit recommendations, they must …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022mXVI.3 Overview – XVI. Financial Reporting
… reports and why. The principles described in this chapter are applicable only to the central State Government; that is, … and other units (hereinafter "agencies"), which are accounted for within the State's fund structure …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3-overviewVillage of Frankfort – User Charges (2014M-117)
… Budgeted appropriations for the 2013-14 fiscal year are approximately $592,000 for the water fund, $72,000 for … sewer fund and $2.1 for the electric fund, all of which are financed by user charges. Key Findings Village officials …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Payroll Improvement Project Bulletin No. PIP-005
… Navigation Crosswalk provides a side by side list of 9.1 vs. 9.2 navigations. Pay Serv 9.2 navigation for common pages …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-005-navigation-changes-payserv-92Town of Porter – Capital Projects (2013M-352)
… Key Findings A significant amount of Town resources are being inappropriately reported and sequestered in the … capital project and ensure that any completed projects are closed. Ensure that financial activity is recorded in the …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-porter-capital-projects-2013m-352Town of Lewiston – Town Management of Joseph Davis State Park (2014M-162)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s management of the Park for the period … Legislature, entered into an agreement with the State to operate and maintain the Joseph Davis State Park. The … The Board did not ensure that proposed improvements to the Park were properly evaluated and authorized prior to …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162Town of Argyle – Town Clerk and Budgeting (2012M-231)
… the Town’s budgeting practices for the period January 1, 2010, to June 30, 2012. Background The Town of Argyle is …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231Addison Central School District – Financial Condition (2016M-30)
… to finance operations. Four of the District’s reserves are overfunded and potentially unnecessary. The District’s … Review all reserves and determine if the amounts reserved are necessary, reasonable and in compliance with statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Selected Aspects of Discretionary Spending
… specifying the types of discretionary costs that are appropriate and the dollar thresholds, supporting documentation, and formal approvals that are necessary to be accountable for such costs. Key Finding …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0State Agencies Bulletin No. 306
… Purpose To provide information about additional public queries available for agency use. … Date Immediately Background Information New York State Payroll Users Group, has designed new generic queries and … the link to the State Payroll Services website. Questions about access to PS Query, security and passwords should be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/306-new-generic-public-queries-ps-query-databaseVillage of Pomona – Financial Condition (2015M-272)
… of the monthly budget status reports and ensure that funds are transferred in a timely manner so that budget lines items are not overexpended. Ensure that the independent auditor …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272VIII.1.D Hybrid Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… contain both expenditure and revenue account codes and are submitted in the General Ledger module. As a general rule … of this Chapter. Some examples of Hybrid journal entries are: Record an expense in an operating fund of one agency and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1d-hybrid-journal-entriesTransportation – 2021 Financial Condition Report
… 2019. Bridge Conditions Have Improved Since 2016, But Are Worse Than in Other States In 2020, New York State was … the owner is State, State Park, Other State and State Toll are included as State-maintained bridges. … The State is …
https://www.osc.ny.gov/reports/finance/2021-fcr/transportationSuffolk County Probation Department – Restitution Payments (S9-20-9)
… Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/suffolk-county-probation-department-restitution-payments-s9-20-9Thurston Fire Company – Board Oversight (2016M-429)
… does not make disbursements unless they are certified by at least two members of the finance … books and records. Update Company policies to ensure they are adequate. … Thurston Fire Company Board Oversight 2016M429 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Seymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… and the portions of the Towns of Sennett and Fleming that are within the Auburn Enlarged City School District. The … Ensure comprehensive written policies and procedures are established that provide adequate guidance and internal …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102Village of Richfield Springs – Justice Court (S9-14-1)
… log with caseload activity to ensure that tickets are properly reported, as paid or enforced, in a timely … the respective duties of the Justice and the Court clerk are adequately segregated. Assess the risk areas in the Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1