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Brookfield Central School District – Financial Condition (2014M-48)
… is located in the Towns of Brookfield, Hamilton and Madison in Madison County, the Towns of Bridgewater and Sangerfield in Oneida …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48Oswego County Board of Cooperative Educational Services (BOCES) – Separation Payments (2016M-217)
… separation payments based on Board-approved contracts for the period July 1, 2014 through October 31, 2015. … component school districts. BOCES, which provides programs for approximately 1,200 students, is governed by a … boards of the component districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $50.5 …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/02/oswego-county-board-cooperative-educational-services-boces-separation-paymentsHamilton Central School District – School Lunch Fund Financial Condition (2016M-136)
… Audit The purpose of our audit was to examine the school lunch fund’s financial condition for the period July 1, 2014 … Board of Education. Budgeted appropriations for the school lunch fund for the 2015-16 fiscal year totaled $269,000. Key … standards. Without general fund subsidies, the school lunch fund’s operating deficits would average about $70,000 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-conditionEdmeston Central School District – School Lunch Operations (2015M-174)
… through February 23, 2015. Background The Edmeston Central School District is located in the Towns of Burlington, … Board of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year totaled … Edmeston Central School District School Lunch Operations 2015M174 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties … whether the Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Milford Central School District – Financial Condition (2016M-87)
… in Otsego County. The District, which operates one school with 417 students, is governed by an elected seven-member … officials did not maintain fund balance in accordance with statutory requirements. Over the last three years, … a manner that benefits District taxpayers. Adopt budgets with more realistic estimates based on prior year’s actual …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87Manchester-Shortsville Central School District – Procurement of Professional Services (2016M-157)
… Purpose of Audit The purpose of our audit was to review the process and procedures used to procure professional services for the period July 1, 2014 … providers. Key Recommendations Revise the regulation to include specific dollar thresholds for when RFPs are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/manchester-shortsville-central-school-district-procurement-professionalTown of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
… did not ensure applicants provided documentation required to grant an exemption or maintain the documentation. Of the … million lacked one or more pieces of documentation needed to verify eligibility and the Assessor’s exemption … before granting exemptions, retain documentation to support eligibility and periodically verify that those …
https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66Pulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… 2014. Background The Pulteney Fire District No. 2, located in Steuben County, is a district corporation of the State, … oversight, the former Treasurer misappropriated $9,224 in District funds and made $709 in questionable payments to her husband. The former Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308Federal Aid Received by NYS Local Governments and School Districts under the Coronavirus Response and Relief Supplemental Appropriations Act and the American Rescue Plan Act
Federal Aid Received by NYS Local Governments and School Districts under the Coronavirus Response and Relief Supplemental Appropriations Act and the American Rescue Plan Act
https://www.osc.ny.gov/files/local-government/publications/pdf/american-rescue-plan-and-crrsa-guidance.pdfBroome County – Financial Condition (2017M-187)
… our audit was to examine the County’s financial condition for the period January 1, 2016 through February 23, 2017. … Southern Tier, has a population of approximately 200,000 and encompasses 16 towns, one city and seven villages. The … 15-member Board of Legislators. Budgeted appropriations for 2017 total approximately $383 million. Key Findings On …
https://www.osc.ny.gov/local-government/audits/county/2018/02/08/broome-county-financial-condition-2017m-187Wheelerville Union Free School District – Fund Balance (2016M-9)
… million. Key Findings The District retained unrestricted fund balance in excess of statutory limits annually over the past four fiscal years. The District appropriated fund balance in its annual budgets that was not used. The … Ensure that the amount of the District’s unrestricted fund balance is in compliance with statutory limits and the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9Garrison Union Free School District – Financial Condition (2016M-108)
… The Garrison Union Free Central School District is located in the Town of Philipstown, Putnam County. The District, … Key Findings The District overestimated appropriations in the adopted budgets from 2010-11 through 2014-15. … limit. District officials retained excessive balances in four reserve funds. Key Recommendations Adopt budgets with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/garrison-union-free-school-district-financial-condition-2016m-108State Agencies Bulletin No. 2034
… is to inform agencies of OSC’s automatic processing of the April 2019, April 2020, April 2021 and April 2022 APSU Retroactive Salary Increases … is to inform agencies of OSCs automatic processing of the April 2019 April 2020 April 2021 and April 2022 APSU Retroactive Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2034-april-2019-april-2020-april-2021-and-april-2022-agency-police-servicesV.3.J Activity (Projects) – V. Chart of Accounts (COA) Governance
… The Activity ChartField can be used to define lower-level detail of a Project Type. … the COA Standard Activity Change Request Form which can be found on SFS Secure and submit it to … The Activity ChartField can be used to define lowerlevel detail of a Project …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3j-activity-projectsVendor File Advisory No. 11
… Vendor Location in SFS Guidance: It is important that agencies select the correct vendor Location for each … must designate one Location as a “default” Location, agencies should not assume the default is the correct … of which Location to choose for the transaction, agency staff must communicate with the vendor to determine the …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-locationState Police Bulletin No. SP-226
… for Investigators, Senior Investigators and Investigator Specialists in Bargaining Unit 62. Effective Dates The April … 1, 2022 2% Salary Increases (Bargaining Unit 62) will be paid using the following effective dates and check date. … Specialists in Bargaining Unit 62. A row will be inserted in the employee’s Job Data record using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-226-april-1-2022-2-salary-increase-state-police-employees-represented-newSpecial Plan for Greene County Sheriffs, Undersheriffs, Deputy Sheriffs and Correction Officers (Sections 89-o and 603(k))
… Information for members about A Special Plan for Greene County Sheriffs Undersheriffs Deputy Sheriffs and …
https://www.osc.ny.gov/retirement/publications/special-plan-greene-county-sheriffs-undersheriffs-deputy-sheriffs-and-correction-officers-sectionsOptional Retirement Plan for County Sheriffs, Undersheriffs, Deputy Sheriffs and Correction Officers (Sections 89-p and 603(l))
… (Return to Top) (Return to Top) (Return to Top) (Return to Top) (Return to Top) VO1832 (Rev. 6/12) © 2012, New York …
https://www.osc.ny.gov/retirement/publications/optional-retirement-plan-county-sheriffs-undersheriffs-deputy-sheriffs-and-correction-officersPractices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees (Follow-Up)
… of implementation of the 11 recommendations included in our initial report, Practices Used by the Transit Adjudication Bureau to Collect and Account for Fines … and interest are added if the summons is not satisfied in a timely manner. From September 1, 2016 through August 31, …
https://www.osc.ny.gov/state-agencies/audits/2019/03/07/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-fees-follow