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Attica Central School District – Financial Management (2016M-127)
… Background The Attica Central School District is located in the Towns of Attica, Bennington, Java, Middlebury, Orangeville, Sheldon and Wethersfield in Wyoming County; the Towns of Alexander and Darien in Genesee County; and the Town of Wales in Erie County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Gouverneur Central School District – Financial Management (2016M-351)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … balance appropriated in the general fund not being used to finance operations. The District’s reported unrestricted … not develop a formal multiyear financial or capital plan to help identify developing revenue and expenditure trends …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351XIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… criteria are met: Tangible Assets The asset is tangible in nature, complete and is not a component part of another item. The asset is used in the operation of the State's activities. The asset has a … guidelines): All Land Buildings Machinery and Equipment in excess of $40,000 Office Furniture and Equipment in excess …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureTown of Conesus – Justice Court (2013M-140)
… controls established over the Court’s financial activities for the period January 1, 2012, through April 1, 2013. … the Clerk’s duties or establish adequate procedures for reviewing her work. The Justices also failed to reconcile … that all Court money was accurately reported and accounted for. Key Recommendations Adequately segregate financial …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140Child Care Assistance – Federal Funding and New York
… through local social services districts. Spending on CCAP relies significantly on federal funding, which … relief funding has also supported child care services; as a result, the federal share peaked in SFY 2022 at 94.1 … Child Care, FFY January 2025 Note: All of the CCAP slots are supported by Federal, State, and a total of …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-assistanceAudit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
… are eligible for a tuition refund when they are enrolled in a post-secondary private school licensed by the State … fiscal years ending March 31, 2018, and the respective changes in financial position for the years then ended, in accordance with accounting principles generally accepted in the United States …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018Yorkshire-Pioneer Central School District – Financial Management (2015M-352)
… was more than 10 percent of the ensuing year’s budget, or approximately $3 million over the legal limit. The … levels and conditions under which the funds will be used or replenished. Key Recommendations Develop realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Letchworth Central School District – Financial Management (2013M-332)
… Letchworth Central School District (District) is located in the Towns of Castile, Eagle, Gainesville, Genesee Falls, Pike, Warsaw and Wethersfield in Wyoming County. The District is governed by an elected … budgeting practices generated approximately $3.9 million in operating surpluses. Although District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Town of Leicester – Financial Management (2025M-2)
… to unrealistically estimate revenues and appropriations in the adopted budgets. The Board did not correct the deficiencies noted in our prior audit ( Budgeting and Financial Oversight … reserve policies and did not properly establish reserves. In addition, the Board did not ensure it received up-to-date, …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2CUNY Bulletin No. CU-324
… and Agency Shop Fee increase. Affected Employees Employees in Bargaining Unit TG in the following titles: Title New Biweekly Deduction Amount … $23.30 University Engineering Technician $23.30 Employees in Bargaining Unit SJ in the following titles: Title New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-324-dues-and-agency-shop-fee-increase-district-council-37-localRoyalton-Hartland Central School District – Financial Condition (2015M-275)
… The Royalton-Hartland Central School District is located in the Towns of Royalton, Hartland and Lockport in Niagara County, the Town of Alabama in Genesee County and the Towns of Ridgeway and Shelby in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Johnstown Public Library – Cash Receipts (2014M-304)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the … Library is a Municipal Public Library located in the City of Johnstown, Fulton County, which serves approximately …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… just a claim-by-claim review and to consider the function in the broader scope of your operations. The body or official auditing claims should be aware of trends in expenditures that may provide opportunities for improvement in procuring goods and services. An analytical review may …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsTown of Mayfield - Town Clerk (2016M-29)
… 28, 2015. Background The Town of Mayfield is located in Fulton County and has approximately 6,500 residents. The … record, deposit, disburse and report all moneys collected in a timely and accurate manner. The Clerk also did not … Key Recommendations Accurately record all collections in the Clerk’s computer system and report them on the Clerk’s …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29Town of Bennington – Town Clerk (2013M-319)
… 17, 2013. Background The Town of Bennington is located in Wyoming County and had a population of 3,539 as of the … Key Findings There was a cash deficiency of $1,785 in Clerk fees as of September 3, 2013. The Clerk did not … was available. The Clerk did not record all receipts in the cash receipts journal and did not deposit amounts …
https://www.osc.ny.gov/local-government/audits/town/2014/10/21/town-bennington-town-clerk-2013m-319Other Bulletin No. 49
… (10) or more years of continuous service* at a base annual salary equal to or greater than the Job Rate of the employee’s grade (based on the 4/1/2018 Salary Schedule) as of 03/31/2019; and Did not have a … Change from a Non-M/C Position Where the Employee’s Salary was Equal to or Greater Than Job Rate to an M/C …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-49-april-2019-state-university-construction-fund-scfOther Bulletin No. 32
… to the Payroll Deduction mailbox. Questions regarding withholding taxes may be directed to the Tax and Compliance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-32-april-2017-state-university-construction-fund-scf-civilSUNY Bulletin No. SU-250
… Stipend Increases. Affected Employees Employees in the State University Graduate Student Negotiating Unit (GSNU) – … Criteria Employees who meet the following criteria on 9/30/2016, 10/6/2016 AND 10/18/2017 (Administration PP 14L … are taxable income subject to all employment and income taxes, will be included in the employee’s taxable gross and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-250-october-2016-and-october-2017-stipend-increase-gsnuOpinion 90-37
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- Sales (authority of village … the greatest amount of revenue to the village. This is in reply to your letter concerning the proposed sale of … a public hearing prior to the sale. We assume the property in question is not parkland or other property which is …
https://www.osc.ny.gov/legal-opinions/opinion-90-37State Agencies Bulletin No. 1475
… a Performance Award (Longevity Lump Sum Payment) as a one-time, lump sum payment in the amount of $1,250 or $2,500. A … employee: Is Active, on a Leave With Pay or on an Unpaid Military Stipend Leave in a BU05 position on 03/31/2016; and … of ANN, CAL, 21P or BIW (only if the employee is on a Paid Military Stipend Leave) on 03/31/2016; and Has six (6)* or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1475-april-2016-public-employees-federation-pef-longevity-lump-sum-lls