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Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… Purpose of Audit The purpose of our audit was to examine the Library’s budgeting practices … located in Suffolk County and is governed by the Board of Trustees which consists of five elected members. The …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378Overview – Travel and Conference Expense Management
… out travel and conference policy, specifically designed for your operations, is the foundation for establishing effective control over travel and conference … travel forms; using credit cards and cash advances to pay for travel; extension of travel for personal reasons; travel …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/overviewState Agencies Bulletin No. 1883
… In accordance with Section 415 of the Internal Revenue code, which provides for dollar limitations on benefits and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1883-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5Appendix A — Volunteer Firefighter Training Approvals – Travel and Conference Expense Management
… 72-g also sets forth additional requirements depending on the location of the training school or course. These …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-volunteer-firefighter-training-approvalsTown of Sand Lake – Justice Court (2015M-121)
… Ensure that the bank reconciliations performed on the fine and fees and the bail accounts are accurate and …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121Oneida-Herkimer-Madison Board of Cooperative Services (BOCES) – Information Technology (2020M-99)
… accounts were not properly managed. No Disaster Recovery Plan was developed. Sensitive IT control weaknesses were … officials agreed with our findings and indicated they plan to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/boces/2020/12/18/oneida-herkimer-madison-board-cooperative-services-boces-information-technologyState Agencies Bulletin No. 484
… Background Chapter 548 of the Laws of 2000 allows certain members of the New York City Employees' Retirement System who … Date(s) Immediately. Agency Actions Upon notification from NYCERS, Deduction Code 648 should be entered on the General … Calculation Routine. The Goal Amount provided in the NYCERS certification letter should also be entered. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/484-new-general-deduction-code-648-nye-military-buyback-arrears-after-taxRondout Valley Central School District – Financial Management (2015M-296)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Valley Central School District is located in the Towns of Marbletown, Rochester, Rosendale and Wawarsing in Ulster … students, is governed by an elected nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/rondout-valley-central-school-district-financial-management-2015m-296Wheelerville Union Free School District – Fund Balance (2016M-9)
… Develop more realistic budgeted appropriations based on prior years’ results and anticipated operations. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9Salmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)
… the District’s financial condition and budgeting practices for the period July 1, 2011 through January 31, 2014. … with approximately 1,600 students. Budgeted appropriations for 2014 are approximately $29.1 million. Key Findings The … are structurally balanced and include realistic estimates for revenues and appropriations. Develop and adopt a fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financialChenango Valley Central School District – Budget Review (B4-16-5)
… our budget review was to determine whether the significant revenue and expenditure projections in the District's … the results of our review, we found that the significant revenue and expenditure projections in the proposed budget …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/11/chenango-valley-central-school-district-budget-review-b4-16-5Milford Central School District – Financial Condition (2016M-87)
… officials’ management of fund balance for the period July 1, 2012 through June 30, 2015. Background The Milford Central … appropriations for the 2015-16 fiscal year were $10.1 million. Key Findings District officials did not maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87Great Neck Union Free School District – Fuel (2016M-82)
… safeguarded its fuel inventories for the period July 1, 2014 through October 31, 2015. Background The Great Neck … did not adopt a policy for fuel inventory accountability and there were no written procedures to provide guidance to … use was reasonable. Key Recommendations Ensure policies and written procedures are in place to adequately control the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82Charter School of Inquiry – Student Enrollment and Billing (2017M-74)
… Purpose of Audit The purpose of our audit was to examine student enrollment and billing processes for the period July … expenses totaled approximately $2.5 million. Key Findings Student enrollment and attendance was not always adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/charter-school-inquiry-student-enrollment-and-billing-2017m-74Raquette Lake Union Free School District - Business Office Operations (2023M-151)
… on disbursement checks and monitor the third-party online access to the District’s bank accounts. Key … Safeguard the Treasurer’s signature and monitor online banking access. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/12/raquette-lake-union-free-school-district-business-office-operations-2023mVillage of Corinth – Investment Program (2023M-146)
… did not: Solicit interest rate quotes or prepare monthly cash flow forecasts. Consider other legally authorized … - legality, safety, liquidity and yield. Prepare monthly cash flow forecasts to estimate available funds for …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146Putnam County – Court and Trust Funds (2017M-221)
… January 1, 2017. Background The County Clerk and Surrogate’s Court are responsible for maintaining up-to-date and … court and trust funds and abandoned property. Pursuant to New York State Finance Law, the Commissioner is required to …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/putnam-county-court-and-trust-funds-2017m-221Orange County – Court and Trust Funds (2017M-225)
… January 1, 2017. Background The County Clerk and Surrogate’s Court are responsible for maintaining up-to-date and … court and trust funds and abandoned property. Pursuant to New York State Finance Law, the Commissioner is required to …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/orange-county-court-and-trust-funds-2017m-225State Agencies Bulletin No. 2003
… Purpose: The purpose of this bulletin is to advise agencies of the combining of the Garnishment Notification Reports (NBEN744, NBEN745 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2003-update-garnishment-notification-reportsDiNapoli Announces Scheduled Sale of $543 Million State of New York General Obligation Bonds
… the details of the negotiated sale of tax-exempt and taxable New York state General Obligation (GO) bonds scheduled for September 27th and 28th, currently estimated to total approximately $543 million. The state expects to sell …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-scheduled-sale-543-million-state-new-york-general-obligation-bonds