Search
Niagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
… officials properly managed and accounted for Niagara Power Coalition and Native American revenues. Key Findings District … officials did not properly account for Niagara Power Coalition revenues; $4.2 million was maintained in the debt … approved. Key Recommendations Account for Niagara Power Coalition revenues in a special revenue fund. Investigate the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andMiddletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)
… January 1, 2013 through March 26, 2014. Background The Middletown-Hardenburgh Fire District is a district … the Town of Hardenburgh in Delaware County and the Town of Middletown in Ulster County. The District, which is governed …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014mSusquehanna Valley Central School District – Budgeting Practices (2014M-136)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting practices … in the Towns of Binghamton, Conklin, Kirkwood, Vestal and Windsor in Broome County and is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136Town of Deerpark – Budget Review (B6-13-18)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2014 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town’s general and highway funds as of December 31, …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Gold Coast Public Library District – Claims Audit (2014M-237)
… to provide library services to residents of the North Shore School District, excluding the Village of Seacliff, and …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237Mechanicville Housing Authority – Tenant Rents (2015M-246)
… Authority officials do not generate and review audit trail reports. Key Recommendations Ensure that each employee … password in the computer system. Generate and review audit trail reports from the financial system to ensure that …
https://www.osc.ny.gov/local-government/audits/city/2016/01/15/mechanicville-housing-authority-tenant-rents-2015m-246Village 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-273Niagara County – Court and Trust Funds (2015M-228)
… are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may … such as surplus moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to … Key Finding We identified funds that improperly remained in the Treasurer’s custody that should have been turned over …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228Scarsdale Union Free School District – Information Technology (2016M-252)
… The Scarsdale Union Free School District is located in the Town of Scarsdale in Westchester County. The District, which operates seven … $148 million. Key Finding Our audit disclosed areas in need of improvement concerning IT controls. Because of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/scarsdale-union-free-school-district-information-technology-2016m-252Lyons Central School District – Multiyear Planning (2015M-337)
… July 1, 2014 through November 3, 2015. Background The Lyons Central School District is located in the Towns of Lyons, Arcadia, Galen, Rose and Sodus in Wayne County, the … Lyons Central School District Multiyear Planning 2015M337 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337Bemus Point Central School District – Reserve Funds (2014M-281)
… Purpose of Audit The purpose of our audit was to evaluate the District’s reservation of fund balance for the period July 1, 2009 through August 27, 2014. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281Cherry Valley-Springfield Central School District – School Lunch Operations (2015M-175)
… Roseboom and Springfield in Otsego County and the town of Minden in Montgomery County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/cherry-valley-springfield-central-school-district-school-lunch-operationsTown of Esperance – Fund Balance (2016M-405)
… approximately $567,000. Key Findings Town-outside-village fund balances increased by 9 percent over the last three … year's budget. Town officials have not developed a fund balance policy. Key Recommendations Develop a plan to reduce the amount of available fund balance in a manner that benefits Town residents. Adopt …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-esperance-fund-balance-2016m-405Division of Housing and Community Renewal Bulletin No. DH-131
… messages which identifies the reason(s) the employee’s record will not be updated: NYS Position Has Both Equated … in NYSTEP. Employees who appear on the report but whose record was not corrected prior to automatic processing will … the appropriate transactions to correct the employee’s record and to pay the increase in Administration Pay Period …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-131-april-2023-and-april-2024-district-council-37-dc-37Opinion 2007-8
… on the conduct of those fund raising activities, the submission of a financial report on the receipts and … to obtain an independent audit of the fire company. Article 11 of the Town Law (§170 et seq .) contains … district (Town Law § 184). There is no authority in article 11 of the Town Law, or in any other statute, for a …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8Opinion 94-9
… to the contrary, a publication which was designated and publishing notice as an official newspaper prior to the year … hundred forty and continued to be so designated and publishing for at least thirty years after such year shall be … to the contrary, any publication which was designated and publishing notice as an official newspaper prior to the year …
https://www.osc.ny.gov/legal-opinions/opinion-94-9X.5.A Assigned Single Payment Vendor IDs – X. Guide to Vendor/Customer Management
… System (SFS) are typically processed using regular vendor IDs. To make payments to entities and individuals with … relationship with New York State, agencies create regular vendor IDs in the SFS Vendor File using the Vendor Add Function. The Office of the … Business Units must use single payment vendor IDs to process specific payments or refunds through …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x5a-assigned-single-payment-vendor-idsState Agencies Bulletin No. 2324
… 15 Year Seniority Pay and to provide agencies instructions for submitting payments not processed automatically, … between the State of New York and PBANYS, provides for an increase to Location Pay, Supplemental Location Pay, … Pay, Expanded Duty Pay and the 15 Year Seniority Pay for eligible employees in the Agency Police Services Unit. In …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2324-april-2025-increases-location-pay-supplemental-location-payOther Bulletin No. 75
… Fund of OSC’s automatic processing of the April 2024 SCF CSEA Salary Increase and provide instructions for … a salary increase of three percent (3.00%) for fiscal year 2024-2025 for all eligible employees. Effective Dates: The April 2024 SCF CSEA Salary Increase will be paid using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-75-april-2024-state-university-construction-fund-scf-civilSUNY Bulletin No. SU-321
… 004293 3744375 T H Resptry Ther 2 004294 3744400 T H Resp Therapist 3 004274 3744303 T H Med Radiogrphr 1 004252 … Instrumentation Specialist 004337 3745105 TH Radiation Therapist 1 004264 3744292 TH Radiation Therapist 2 004265 3744293 TH Physical Therapy Assistant 1 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-321-pilot-program-establishing-temporary-overtime-rates