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Masonville Fire District – Financial Activities (2020M-165)
… protected because the Treasurer used her personal computer to maintain District financial records and perform online … Ensure that the Treasurer transfers all District records from her own personal computer to the District computer. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165Hoosic Valley Central School District - Financial Management (2018M-238)
… that will actually be used to fund operations. Use surplus funds in a manner that benefits District taxpayers, such as …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238Watkins Glen Central School District - Financial Management (2019M-57)
… condition. Key Findings Conservative budgeting resulted in operating surpluses, negating the use of appropriated fund balance. In the last three completed fiscal years, the District generated $2.3 million in unplanned operating surpluses instead of $1.4 million in …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57Town of German Flatts - Financial Condition and Conflict of Interest (2019M-222)
… and capital plans. Ensure that officials and employees are familiar with and follow the requirements General Municipal …
https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222Pawling Central School District - Budgeting Practices and Reserves (2020M-4)
… because the District generated operating surpluses in three of those years, only a fraction was used to finance … a plan for the use of excess unrestricted fund balance in a manner that benefits District taxpayers. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4Town of Dayton - Fund Balance Management (2019M-221)
… fund balance as the town-wide (TW) general fund and TW highway fund had deficit unrestricted fund balances during … the financial activity in the TW general fund and TW highway fund and establish a plan to eliminate deficit fund …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221Edinburg Common School District – Tax Collection (2016M-233)
… of our audit was to review the Tax Collector’s process for the period July 1, 2009 through August 31, 2015. … and has approximately 70 students. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $3.4 … $92,323 in cash collections to the Business Manager for deposit, resulting in a shortage of $2,390. Because the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233Opinion 92-31
… to that described in former section 89(71) (1979 Opns St Comp No. 79-383, unreported; 1978 Opns St Comp No. 78-559, unreported; see also Municipal Home Rule … No. 80-671, supra ; 1977 Atty Gen 42). October 14, 1992 William J. Schimpf, Deputy Mayor Village of Maybrook …
https://www.osc.ny.gov/legal-opinions/opinion-92-31XIX.2.A Project IDs and Description – XIX. Project Costing (PCIP)
… Project ID Project ID in SFS is an internal identifier to capture costs related to a project. Project IDs are selected on transactions and … implementation of PCIP. Auto-numbering allows the agency to move toward the use of the description, the agency project …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2a-project-ids-and-descriptionAccounts Payable Advisory No. 74
… Update : The State of New York will end its agreement with Proactis as of October 19 th , 2023, resulting in the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/74-emarketplace-decommissionedSUNY Bulletin No. SU-271
… 2017 one-time M/C $600 Lump Sum paymentis pensionable but is not included in the calculation of overtime. Tax … Information The 2017 one-time M/C $600 Lump Sum payment is supplemental taxable income, will be included in the employee’s taxable gross and is subject to employment and income taxes. Federal, State and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-271-2017-state-university-new-york-suny-management-andState Agencies Bulletin No. 332
… inform agencies that they now have access to other query tables in QRY1 Affected Employees Agency users who create or run queries Effective Date 08/19/2002 Parent Tables with the Added Tables in QRY1 Users must have access to the parent table in … To inform agencies that they now have access to other query tables in QRY1 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/332-query-access-additional-tablesVillage of Schoharie - Board Oversight (2018M-184)
… perform all cash receipts and disbursements duties with little oversight from the Board. The Board has not audited, …
https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184Mount Markham Central School District – Financial Management (2020M-39)
Did District officials properly manage fund balance and ensure budget estimates and reserves were reasonable
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39Forestburgh Fire District – Financial Activities (2015M-203)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Forestburgh Fire District is a district corporation of the State, distinct and separate from the Town of Forestburgh, Sullivan County. The District is governed by …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203Other Bulletin No. 62
… bulletin is to provide the State University Construction Fund with instructions for processing the April 2022 SCF CSEA … 2022 as a one-time, lump sum payment in the amount of $1,500, $3,000, or $4,500. Effective Dates Payment is effective 04/01/2022 and may …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-62-april-2022-state-university-construction-fund-scf-civilOther Bulletin No. 56
… bulletin is to provide the State University Construction Fund with instructions for processing the April 2021 SCF CSEA … 2021 as a one-time, lump sum payment in the amount of $1,500, $3,000, or $4,500. Effective Dates Payment is effective 04/01/2020 and may …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-56-april-2021-state-university-construction-fund-scf-civilState Comptroller DiNapoli Releases Municipal Audits
… The three supervisors from 2016 through audit fieldwork in 2018 neither maintained nor required the bookkeeper to …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsBerkshire Fire District – Recording and Reporting Financial Activity (2014M-122)
… Johnstown, and is located in Fulton County. It is governed by a Board of Fire Commissioners which consists of five …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014mCity of Cohoes – Purchasing (2014M-192)
… Cohoes is located in Albany County and has approximately 16,200 residents. The City is governed by the City Council … elected councilpersons. Budgeted appropriations for fiscal year 2014 total approximately $18.2 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192