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IV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… from various sources including a variety of taxes, Federal grants, fees, fines, receipts for State-provided services, … the largest source of State revenues followed by Federal grants and miscellaneous receipts. The revenue account codes …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewTown of Greenwich – Purchasing (2020M-135)
… purchases totaling $35,474 were not competitively bid as required by law. Key Recommendations Clarify the …
https://www.osc.ny.gov/local-government/audits/town/2021/03/26/town-greenwich-purchasing-2020m-135Village of Canajoharie – Procurement (2015M-36)
… population of approximately 2,180. The Village is governed by an elected five-member Board of Trustees. Budgeted … works contracts in excess of the threshold established by policy or GML. Ensure that Village officials and employees …
https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36Genesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)
… Purpose of Audit The purpose of our audit was to review the District’s cash receipts and disbursements for the period … January 19, 2017. Background The Genesee County Soil and Water Conservation District provides services and funds projects related to the conservation of soil and water resources, improvement of water quality, preservation …
https://www.osc.ny.gov/local-government/audits/district/2017/04/07/genesee-county-soil-and-water-conservation-district-cash-receipts-andXVII.1 Overview – XVII. Lapsing Appropriations
… for contracts, purchase orders, voucher payments, journal entries, and expense reports against appropriations scheduled … for contracts purchase orders voucher payments journal entries and expense reports against appropriations scheduled …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii1-overviewGreenlawn Water District – Accounting Records (2015M-231)
… 2014 totaled approximately $5.3 million. Key Findings The Business Manager did not maintain complete, accurate and up-to-date accounting records. The Business Manager did not provide sufficient oversight of work … accurate and complete manner. More effectively monitor the account clerks’ duties. Prepare and provide the Board with …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231State Police Bulletin No. SP-221
… in Bargaining Units 07, 17, and 18, represented by the Police Benevolent Association of the New York State Troopers, … in Bargaining Unit 62, represented by the New York State Police Investigators Association are affected. Effective … 4, 2021 (Administration). Background At the request of the Police Benevolent Association of the New York State Troopers, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-221-modification-deduction-code-302-pba-disability-insuranceMahopac Central School District – Noninstructional Payroll (2020M-32)
Determine whether District officials implemented a system to ensure that noninstructional payroll was properly segregated authorized and recorded and overtime was adequately documented and supported
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32Walton Central School District - Fund Balance (2019M-209)
… As of June 30, 2019, surplus fund balance totaled over $1.4 million, exceeding the statutory limit by approximately … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209Monticello Central School District - Fund Balance Management (2020M-2)
… from 2016-17 through 2018-19, helping result in $12.1 million in appropriated fund balance not being used to finance … and reduce balances to reasonable levels as necessary in accordance with applicable statutes. Reduce surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2Cuba-Rushford Central School District - Financial Management (2020M-7)
… [read complete report - pdf] Audit Objective Determine whether the Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7Village of West Haverstraw - Accrued Leave and Benefits (2019M-143)
… Village employees received and used leave accruals in accordance with Village policies, and whether amounts paid … Village employees received and used leave accruals in accordance with Village policies …
https://www.osc.ny.gov/local-government/audits/village/2019/09/06/village-west-haverstraw-accrued-leave-and-benefits-2019m-143Waterloo Central School District - Financial Condition Management (2019M-137)
… District officials: Consistently adopted budgets that in total overestimated appropriations by $9.3 million for 2015-16 through 2017-18. Approved more than $9.3 million in unbudgeted year-end transfers to reserves and the capital …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Suffern Central School District - Financial Condition (2019M-145)
… if they are necessary and reduce unneeded reserve funds in accordance with statutes. Approve a comprehensive … Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Town of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)
… January 6, 2014. Background The Town of Mina is located in Chautauqua County and has a population of approximately … blended gasoline was purchased from State contract vendors in 2012 and 2013. Key Recommendations Adopt a policy and … county contracts to ensure that vehicle fuel is procured in the most economical manner. …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34Edmeston Central School District - Fund Balance (2020M-1)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1Town of Berlin – Internal Controls Over Water District No. 2 Operations (2015M-51)
… $83,015. Key Findings The duties related to water district billing, collecting and recordkeeping were not adequately … duties, including oversight procedures. Ensure that water billing adjustments are approved by the Board. Perform an …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-berlin-internal-controls-over-water-district-no-2-operations-2015m-51State Agencies Bulletin No. 1563
… Data page but the Bargaining Unit, Salary Administration Plan or Grade on the Job Data page and the Position Data page … Data page but the Bargaining Unit, Salary Administration Plan or Grade on the Job Data page and the Position Data page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1563-april-2017-public-employees-federation-pef-2-salary-increaseState Agencies Bulletin No. 1648
… year 2018-2019 and includes the April 1, 2018 PEF Salary Schedule . Per the PEF Agreement, seasonal hourly employees … paid using the following effective dates and check dates: Pay Cycle/Pay Period Type Payment Effective Date Check Date Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1648-april-2018-public-employees-federation-pef-2-salary-increaseOpinion 91-10
… of park district commissioners in certain towns in Westchester County. You ask generally about the nature of the … of park district commissioners in certain towns in Westchester County …
https://www.osc.ny.gov/legal-opinions/opinion-91-10