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Mahopac Central School District – Financial Condition (2013M-302)
… 30, 2013. Background The Mahopac Central School District is located in the Town of Carmel in Putnam County. The District is … identified as being susceptible to fiscal stress due to a general fund operating deficit during the 2010-11 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302Watertown City School District – Financial Condition (2016M-85)
… is located in the City of Watertown and the Towns of Le Ray, Pamelia, Rutland and Watertown in Jefferson County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85West Canada Valley Central School District – Access to the Student Information System (2016M-96)
… granted to each SIS user, including MORIC employees, and remove any permissions deemed unnecessary. Evaluate all existing SIS user accounts and remove any accounts deemed unnecessary. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-informationAkron Central School District – Controls Over Compensatory Time (2014M-24)
… of July 1, 2011 through December 20, 2013. Background The Akron Central School District is located in the Towns of … Akron Central School District Controls Over Compensatory Time …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24Village of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… Background The Village of Valley Stream is located in the Town of Hempstead in Nassau County and has approximately … of the Mayor and a Village Trustee, with neither official retaining custody of the signature file or being … sign all checks, and the facsimile signature file of an official that is used as a second signature should only be …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mAlbion Central School District – Financial Management (2021M-200)
… Could not explain how the Finance Committee participated in the budgeting process or identify what reports the Committee receives or how they are reviewed. The District’s budgeting practice of overestimating appropriations resulted in the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200Commack Public Library District – Selected Financial Operations (2015M-132)
… are not required to be competitively bid, in accordance with GML. The Board also did not ensure disbursements from … the Director’s discretionary fund were made in accordance with District bylaws. The Board appointed an independent … Recommendations Adopt a procurement policy in accordance with GML that gives District staff guidance when purchasing …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Town of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)
… 1, 2013 through August 31, 2014. Background The Town of Milton is located in Saratoga County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357Canton Central School District – Financial Condition (2013M-287)
… 31, 2013. Background The Canton Central School District is located in St. Lawrence County. The District is governed by the Board … the heavy reliance on appropriated fund balance as a financing source in the annual budgets has resulted in a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… the District’s average gasoline and diesel fuel purchases for almost 11 months. We found: The District could have saved … Procure fuel in a competitive manner by bidding for fuel purchases or using OGS contracts. Explore entering … include taxes and unnecessary fees and seek reimbursement for improper charges paid. District officials agreed in part …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19Town of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
… Objective Determine whether the salary and benefits paid to the account clerk (clerk) were accurate and authorized. … payment of $2,000 for 2016. These matters were referred to the Onondaga County District Attorney’s Office. In April … not audit and approve claims. Key Recommendations Continue to work with law enforcement to recover any funds due to the …
https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56Town of Machias – Supervisor’s Financial Duties (2021M-98)
… financial duties and cannot provide support for almost $1.6 million in interfund loans. Although interfund loans must be repaid … and 2020 with the Office of the State Comptroller (OSC) in a timely manner. Key Recommendations The Supervisor should: …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98Village of Liberty – Budget Review (B4-14-9)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2014-15 fiscal year … general fund, over $940,000 for the water fund, almost $1 million for the sewer fund and over $820,000 for the … are reasonable. The proposed budget does not include a tax overlay or provisions for infrastructure needs. There …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9Town of Oppenheim – Town Clerk Operations (2014M-248)
… through March 31, 2014. Background The Town of Oppenheim is located in Fulton County and has a population of approximately 1,900. The Town is governed by … to examine the Clerks operations for the period January 1 2013 through March 31 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/11/28/town-oppenheim-town-clerk-operations-2014m-248Indian River Central School District – Financial Condition (2016M-287)
… Towns of Alexandria, Antwerp, Le Ray, Orleans, Pamelia, Philadelphia and Theresa in Jefferson County and the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287State Agencies Bulletin No. 1744
… To notify agencies of an automatic dues increase and a one-time retroactive adjustment Affected Employees … who are members of NYSCOPBA, Inc. and are currently in or were previously in Bargaining Units 01 and 21 at any time since April 1, 2016 with union dues withheld (Code 291 for BU01 and Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1744-new-york-state-correctional-officers-and-police-benevolent-associationMechanicville City School District – Financial Condition (2017M-93)
… 2017. Background The Mechanicville City School District is located in the City of Mechanicville and part of the Towns of … which has approximately 1,330 students, is governed by a seven-member Board of Education. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93State Agencies Bulletin No. 834
… the employee is returning from an unpaid Leave of Absence. All other Additional Pay earnings must be restarted by the … and/or Inconvenience Pay on the Additional Pay page for all Contract Pay teachers who have not remained Active in the … Reporting Salary Withholding for Contract Pay Teachers For all Contract Pay teachers not previously placed on the Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/834-restoration-contract-pay-and-additional-pay-21p-institution-teachersUnified Court System Bulletin No. UCS-181
… must have been on the payroll for 120 full work days from 4/1/2011 through 3/31/2012 to be eligible for a service … Longevity Payment Employees must have completed four or eight years of continuous service in their current grade; … Step 1 to reflect an increase to Longevity Step 1 from the 4/1/10 Salary Schedule, using the Action/Reason code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-181-april-2012-service-increments-longevity-payments-and-longevityState Agencies Bulletin No. 1169
… Purpose To explain OSC’s Social Security Number and Name reconciliation process and to provide … appear on the Control-D NPAY752 Report (Social Security Number Verification Report) Effective Date(s) Immediately … to obtain each employee’s name and Social Security Number and to enter them on the employee’s Form W-2. This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1169-verification-employee-social-security-numbers-and-names