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Town of Ashford – Water District (2015M-343)

… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight role of the Water District … detailing the project scope, timetable or documentation to support the estimated costs. The Board did not ensure that adopted water rates would be sufficient to cover the cost of District operations. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/district/2016/03/25/town-ashford-water-district-2015m-343

Newark Valley Central School District – Financial Management (2016M

… 2015. Background The Newark Valley Central School District is located in the Towns of Maine and Nanticoke in Broome … operates three schools with approximately 1,250 students, is governed by an elected seven-member Board of Education. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/newark-valley-central-school-district-financial-management-2016m

Otego-Unadilla Central School District – Financial Condition (2015M-245)

… from 2012-13 through 2014-15 that included $3.5 million of fund balance as a financing source. District officials are …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/otego-unadilla-central-school-district-financial-condition-2015m-245

Cherry Valley-Springfield Central School District – School Lunch Operations (2015M-175)

… period July 1, 2013 through April 17, 2015. Background The Cherry Valley-Springfield Central School District is located in the Towns of Cherry Valley, Middlefield, Roseboom and Springfield in … Cherry ValleySpringfield Central School District School Lunch …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/cherry-valley-springfield-central-school-district-school-lunch-operations

Village of Harriman – Water Department Billing (2014M-311)

… Purpose of Audit The purpose of our audit was to review the Village’s water billing … 7, 2014. Background The Village is located in the Towns of Monroe and Woodbury, Orange County, and has a population … Village of Harriman Water Department Billing 2014M311 …

https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-harriman-water-department-billing-2014m-311

Lyons Central School District – Multiyear Planning (2015M-337)

… is located in the Towns of Lyons, Arcadia, Galen, Rose and Sodus in Wayne County, the Town of Junius in Seneca County and the Town of Phelps in Ontario County. The District, which operates two …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337

East Islip Union Free School District – Financial Condition (2015M-283)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … totaling $1.7 million or resolutions that included the intent or funding levels for three reserves totaling $4.1 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/east-islip-union-free-school-district-financial-condition-2015m-283

Gilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)

… the District’s cafeteria operations were managed properly for the period July 1, 2014 through September 29, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9 million. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operations

Greenburgh Eleven Union Free School District – Financial Condition (2015M-194)

… Continue to closely monitor revenues, expenditures and fund balance throughout the year and take corrective action, …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/greenburgh-eleven-union-free-school-district-financial-condition-2015m

Susquehanna Valley Central School District – Budgeting Practices (2014M-136)

… Purpose of Audit The purpose of our audit was to review the District’s budgeting practices for the period … through 2012-13, the Board adopted budgets that planned to use $3.7 million in fund balance to finance the budgets. Instead, the District generated …

https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136

Town of Webb – Audit Follow-Up (2018M-188-F)

… - pdf ] | [ read complete 2018 report - pdf ] Purpose of Audit The purpose of our review was to assess the Town of Webb’s (Town) progress, as of February 2022, in … The purpose of our review was to assess the Towns progress as of February 2022 in implementing our recommendations in the …

https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-webb-audit-follow-2018m-188-f

XIV.14.G Maintenance of Capital Asset Records – XIV. Special Procedures

… Once the value of the general fixed asset has been determined, a consistent means of maintaining records should be applied. The following … Acquisition date Date last inspected Name and address of vendor Condition Short description of asset Purchase … Once the value of the general fixed asset has been determined a consistent …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14g-maintenance-capital-asset-records

Village of Suffern – Financial Condition (2013M-273)

… by an elected five-member Board of Trustees, is located in Rockland County and has approximately 11,000 residents. … for preparing, adopting or amending budgets, resulting in unrealistic budgets that caused large deficits in unexpended surplus funds in recent years. The Board has …

https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273

VII.10.H Cash Advance Rollover – VII. State Revenues and Appropriated Loan Receivables

… Typically an agency will choose to transfer advance charges from an appropriation that is due … appropriate expenses prior to lapsing. Agencies who wish to transfer the charge for their advances from an old fiscal … Typically an agency will choose to transfer advance charges from an appropriation that is due …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10h-cash-advance-rollover

Town of Blooming Grove – Board Oversight of Recreation Department Cash Receipts (2014M-360)

… 17, 2014. Background The Town of Blooming Grove is located in Orange County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/town/2015/03/04/town-blooming-grove-board-oversight-recreation-department-cash-receipts-2014m-360

Westmere Fire District – Internal Controls Over Financial Operations (2014M-12)

… Purpose of Audit The purpose of our audit was to determine if the District filed accurate and timely annual … as required, even though the accounting books were up-to-date and the Board received periodic information detailing …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/18/westmere-fire-district-internal-controls-over-financial-operations-2014m-12

Handbook for New York State Agencies

Provides specific information for state agencies on how to report unclaimed funds to the state.

https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/state-agencies-handbook.pdf

CUNY Bulletin No. CU-710

… submit all Job Action Requests in effective date order from oldest date to current date. Salaried Employees For all … Adjustments for All Miscellaneous Earnings The agency must calculate and report the retroactive adjustment for all … 403 CUNY 403(b) 406 Strike/Discip Fine 416 Deferred Comp 425 Repay State Loans/Debt 432 SED Tax Deferred Annuity …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-710-cuny-2020-retroactive-2-pay-rate-increases-new-york-state