Search
State Agencies Bulletin No. 1187
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase and a one-time retroactive adjustment. … at any time since 04/01/09 with Dues (Code 291) or Agency Shop Fee (Code 295) Effective Date(s) Paychecks dated October … the biweekly deduction for Dues (Code 291) and Agency Shop Fee (Code 295). In addition, OSC will process a file …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1187-new-york-state-correctional-officers-and-police-benevolent-associationAmherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
… and managed user accounts and permissions in financial and student information applications. Key Findings District … manage user accounts and permissions in financial and student information applications. As a result, there is a … risk that network resources, financial data and student information could be inappropriately altered, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-andIrvington Union Free School District – Fixed Assets (2022M-89)
… in the District’s possession. These items included a desk, oven, stove, television and television studio equipment. 65 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Canaseraga Central School District – Cafeteria Cash Receipts (2014M-57)
… of our audit was to evaluate internal controls over cafeteria cash receipts for the period July 1, 2012 through … has not adopted written policies and procedures governing cafeteria cash receipts. The Treasurer does not routinely … the reconciliation and verification of the accuracy of cafeteria cash receipts and bank deposits. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57Town of Chazy – Water and Sewer District Financial Operations (2017M-42)
… a population of approximately 4,285. The Town is governed by an elected five-member Town Board. Water and sewer revenue … rates, resulting in customers being underbilled by $1,703. Delinquent customer accounts did not always …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42Greenport Union Free School District – Financial Condition (2014M-203)
… The Greenport Union Free School District is located in the Village of Greenport in Suffolk County and is governed by an elected five-member … for revenues and appropriations and that do not result in the appropriation of unexpended surplus funds that will …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203IX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… expanded CMIA regulations were promulgated effective June 24, 2002 which: Allowed the State to increase significantly … in funding techniques (i.e., methods used by the State to draw down federal funds); Changes in clearance patterns; and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsTri-Valley Central School District - Financial Management (2020M-17)
… and District officials properly managed fund balance. Key Findings The Board appropriated approximately $3.9 … fund balance and the overfunded reserve were added back to the surplus fund balance, the District’s recalculated … the last three fiscal years, ranging from 3.2 percentage points to 9.5 percentage points over the limit. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Victor Central School District - Financial Management (2019M-62)
… - pdf] Audit Objective Determine whether the Board and District officials adopted realistic budgets and effectively … fund balance and reserves. Key Findings The Board and District officials: Adopted conservative budgets that … reasonable levels in accordance with applicable statutes. District officials generally disagreed with our findings and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Copiague Fire District – Credit Card Purchases (2019M-98)
… credit card purchases exceeded the District’s travel meal allowance by $5,047. The Board approved 28 charges … officials and employees comply with the District’s maximum meal allowance established by District policy. Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98Town of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)
… if the accounting for capital projects was accurate and complete and if internal controls over cottage rental collections were adequate and operating effectively for the period January 1, 2013 … if the accounting for capital projects was accurate and complete and if internal controls over cottage rental …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-inlet-capital-project-accounting-and-internal-controls-over-cottage-rentalTown of Otsego – Financial Condition (2013M-307)
… Purpose of Audit The purpose of our audit was to assess the Town’s practices regarding … 1, 2012 through August 20, 2013. Background The Town of Otsego is located in Otsego County and includes a portion … The purpose of our audit was to assess the Towns practices regarding …
https://www.osc.ny.gov/local-government/audits/town/2014/08/20/town-otsego-financial-condition-2013m-307Town of Milford – Justice Court Operations (2014M-279)
… July 9, 2014. Background The Town of Milford is located in Otsego County and has a population of approximately 3,040. … Town’s Justice Court. The Court collected almost $142,000 in fines, fees and bail money during 2013. Key Findings Tickets which were paid in full or dismissed remained open because they had not been …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279Newfane Central School District – Financial Management (2020M-88)
… practice of annually appropriating fund balance that is not needed to finance operations and overstating …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Town of Minden – Budgeting (2014M-366)
… 2011 through July 31, 2014. Background The Town of Minden is located in Montgomery County and includes the Village of Fort Plain within its … with statute and seek legal counsel to determine what remedies are available to address the $398,000 in …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Phelps-Clifton Springs Central School District – Financial Condition (2016M-269)
… two schools with approximately 1,580 students, is governed by an elected seven-member Board of Education. Budgeted … Key Findings The District overestimated appropriations by $8.3 million for fiscal years 2010-11 through 2014-15 and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/phelps-clifton-springs-central-school-district-financial-condition-2016mPatchogue-Medford Union Free School District – Budget Review (B17-7-2)
… the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2Willsboro Central School District – Financial Condition (2015M-362)
… one school with approximately 275 students, is governed by an elected five-member Board of Education. Budgeted … overestimated appropriations in the adopted budgets by more than 10 percent over the past three years. The … accumulated fund balance that exceeds the statutory limit by nearly 12 percentage points. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Remsen Central School District – Fund Balance and Reserves (2015M-306)
… Purpose of Audit The purpose of our audit was to review the District’s general fund balance and reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306Seaford Union Free School District – Extra-Classroom Activities (2016M-291)
… totaled approximately $63.6 million. Key Findings School store deposits during 2015-16 were not made in a timely … and deposit dates ranging from 15 to 91 days. School store receipts were not supported by a profit and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291