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Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
JasperTroupsburg Central School District Financial Condition 2015M22
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22Town of Minden – Budgeting (2014M-366)
… The Town improperly allocated portions of its sales tax revenue to the town-wide general fund without first eliminating the tax levies in the part-town funds (those that exclude the … fund. Key Recommendations Budget and allocate sales tax revenues in compliance with statute and seek legal …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Remsen Central School District – Fund Balance and Reserves (2015M-306)
… to review the District’s general fund balance and reserves for the period July 1, 2014 through July 31, 2015. Background … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $11 million. … Findings The District’s fund balance exceeded legal limits for all three fiscal years we reviewed. District officials …
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-291Willsboro Central School District – Financial Condition (2015M-362)
… our audit was to assess the District’s financial condition for the period July 1, 2012 through October 31, 2015. … 12 percentage points. District officials did not develop a multiyear financial plan. Key Recommendations Adopt budgets … and reduce the amount of unrestricted fund balance in a manner than benefits District residents. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Phelps-Clifton Springs Central School District – Financial Condition (2016M-269)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … located in the Towns of Arcadia, Hopewell, Junius, Lyons, Manchester, Phelps and Seneca in Ontario County. The … and the use of fund balance in the annual budget. Review all reserve balances and determine if the amounts …
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)
… expenditure projections in the District's proposed budget for the 2017-18 fiscal year are reasonable. Background The … Union Free School, located in Suffolk County, is authorized to issue debt in an aggregate principal amount … to fund operating deficits to submit their proposed budget for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2Clyde-Savannah Central School District – Financial Condition (2015M-338)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through October 22, 2015. … Background The Clyde-Savannah Central School District is located in the Towns of Butler, Galen, Lyons, Rose and … operates two schools with approximately 840 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338Town of Chazy – Water and Sewer District Financial Operations (2017M-42)
… managed the billing, collection and enforcement of water and sewer charges for the period January 1, 2015 through October … The Town is governed by an elected five-member Town Board. Water and sewer revenue recorded during our audit period … Town of Chazy Water and Sewer District Financial Operations 2017M42 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42Dalton-Nunda Central School District – Separation Payments (2015M-142)
… The Dalton-Nunda Central School District is located in the Towns of Nunda, Portage, West Sparta and Mount Morris in Livingston County, the Towns of Granger and Grove in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142Town of Thurman – Garbage Bag Inventory and Collections (2016M-399)
… approximately 1,200. The Town, which operates a transfer station, is governed by an elected five-member Town Board. In … 2015, the Town reported revenue of $15,954 from transfer station charges. Key Findings Collections from garbage bags … to the Town Clerk. Garbage bags provided to the transfer station are not adequately secured during the hours of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-garbage-bag-inventory-and-collections-2016m-399Greenport 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-203Canaseraga Central School District – Cafeteria Cash Receipts (2014M-57)
… Purpose of Audit The purpose of our audit was to evaluate internal … The Canaseraga Central School District is located in the Towns of Almond, Birdsall, Burns and Grove in Allegany County, the Town of Ossian in Livingston County …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57Town 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)
… the Town’s practices regarding budget development and adoption for the period January 1, 2012 through August 20, … the Towns practices regarding budget development and adoption for the period January 1 2012 through August 20 2013 …
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)
… Periodically review and reconcile the DMV’s pending-ticket log with caseload activity to ensure that tickets are …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279Accounts Payable Advisory No. 50
… Subject: Obtaining early payment discounts from vendors. Reference: Guide to Financial … (GFO) Chapter XII, Section 5.F – Selecting the Appropriate Payment Terms Guidance: An early payment discount is an incentive (in the form of a reduction … Obtaining early payment discounts from vendors …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/50-early-payment-discountsState Agencies Bulletin No. 1187
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase and a … adjustment. Affected Employees Employees who are members of NYSCOPBA, Inc. and are currently in, or have been in … To notify agencies of an automatic Dues and Agency Shop Fee increase and a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1187-new-york-state-correctional-officers-and-police-benevolent-associationOpinion 88-55
… Duties (submission of books and records for audit) FIRE PROTECTION AND PREVENTION -- Contracts (requiring submission … to receipt and expenditures of the proceeds from fire protection contracts and fund raising to the village board … make such a requirement a condition to entering into fire protection contracts for outside service or to allowing the …
https://www.osc.ny.gov/legal-opinions/opinion-88-55SUNY Bulletin No. SU-311
… Salary Increase should be processed in Administration Pay Period 10L, paychecks dated 09/01/2021. Rosters for Pay … to be adjusted Comments: An explanation of the adjustment Military Stipend Leave OSC will recalculate the military … Special Wage Payments for Individuals Who Filed for Retirement Social Security Benefits Per Internal Revenue …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-311-july-2020-state-university-new-york-suny