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Justice Court Fund: Invoice Billing Program
… submits his or her monthly report to the Justice Court Fund (JCF). At the time of filing each justice must send a … Justice Court Fund Invoice Billing Program …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programPartial Lump Sum Payment at Retirement – Divorce and Your Benefits
… Eligible members can choose to receive a portion of their retirement benefit as a Partial … PLS distribution at retirement and only their portion will be reduced by the PLS election. The ex-spouse’s share will be … April 1, 2008, does not address the PLS and the ex-spouse wants to receive a portion of the PLS distribution, the DRO …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementXI.2.F Timely Submittal of Contracts – XI. Procurement and Contract Management
… agency's responsibility to properly plan its procurements so that needed approvals can be obtained timely. Sufficient … agencys responsibility to properly plan its procurements so that needed approvals can be obtained timely …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2f-timely-submittal-contractsVIII.1.D Hybrid Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… service fund Record a reduction of receipts and increase refund expense. (e.g. tax refunds) See Section 1 – Accounts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1d-hybrid-journal-entriesIX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants
… real-time basis that is better aligned with the timing of payroll charges. To avoid confusion and a compilation of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costsRed Flags – Improving the Effectiveness of Your Claims Auditing Process
… vendors, especially if payment goes to a post office (PO) box Items purchased that are not clearly identified Goods …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsState Agency Small-Dollar Purchases (Follow-Up)
… their usage, 51 did not have P-Cards during either year, and one used the P-Card for all purchases during both …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/state-agency-small-dollar-purchases-followManagement of General School Funds (Follow-Up)
… in our initial audit report, Management of General School Funds (2009-N-2). Background Our initial report, … City Department of Education’s (DoE) John F. Kennedy High School (Kennedy) had poor controls over its General School Fund (GSF) bank account. In addition, we concluded …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followTown of Alexandria – Misappropriation of Cash Receipts (2015M-159)
… examine the former Clerk’s records and financial practices for the period January 1, 2012 through December 31, 2013. … by a five-member Town Board. Budgeted appropriations for the 2014 fiscal year totaled approximately $3.7 million. … into a Town bank account and could not be accounted for. The former Clerk did not properly record all cash …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-alexandria-misappropriation-cash-receipts-2015m-159Town of Oswego – Financial Condition and Information Technology (2017M-290)
… the general fund declined from about $478,000 to $51,000 (89 percent) and declined in the Sleepy Hollow sewer district fund from $31,503 to $3,521 (89 percent). The highway fund also had a deficit unrestricted …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290Pavilion Central School District – Financial Management (2017M-62)
… by an elected seven-member Board of Education and operates two schools with approximately 740 students. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62Niagara Wheatfield Central School District – Financial Condition (2014M-364)
Niagara Wheatfield Central School District Financial Condition 2014M364
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364Tupper Lake Central School District – Financial Condition (2014M-151)
… School District is located in the Town of Tupper Lake in Franklin County and the Towns of Colton and Piercefield in … County. The District is governed by an elected five-member Board of Education and operates two schools with … year totaled approximately $17 million. Key Findings The Board adopted budgets for the general fund that were not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Village of Monticello – Board Oversight (2016M-337)
… be billed for minimum usage. The Board did not have a succession plan in place during periods of unexpected … action is initiated. Develop an integrated approach to succession management to include continually assessing … potential employee turnover; providing a formal, written succession plan as a framework for succession initiatives; …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337North Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… The District Clerk was inappropriately authorized to sign checks in the Treasurer’s absence and, in fact, signed … Treasurer. The District authorized the District Clerk to sign checks in the Treasurer’s absence. However, Education … discontinue the practice of allowing the District Clerk to sign District checks as the primary, and sole, signatory. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Beacon City School District -- Budget Review (B6-15-4)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the … year. Key Findings Based on the results of our limited review, we found the significant revenue and expenditure … Beacon City School District Budget Review B6154 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4Village of East Hampton – Information Technology (2015M-187)
… 1, 2013 through April 30, 2015. Background The Village of East Hampton is located in the Town of East Hampton, Suffolk County, and has a population of … Village of East Hampton Information Technology 2015M187 …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Village of Lewiston – Purchasing (2013M-45)
… period June 1, 2011, to January 31, 2013. Background The Village of Lewiston is located in the Town of Lewiston in … and has a population of approximately 2,700 residents. The Village is governed by a five-member elected Board of … to December 31, 2012, for compliance with GML and the Village’s procurement policy. The policy-required checklist …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45Village of Endicott – Budget Review (B4-13-8)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … and expenditure projections in the Village’s tentative budget for the 2013-14 fiscal year are reasonable. Background … revenue and expenditure projections in the tentative budget for the general, electric, library, and parking funds …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8Chenango Valley Central School District – Budget Review (B4-13-11)
… general fund and school lunch fund as of June 30, 2008. Local Finance Law requires all local governments that … obligations are outstanding. Key Findings Based on the results of our review, in general, we found that the … revenues and appropriations to the average of the actual results for the past two years and projected results for this …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11