Search
Pavilion Central School District – Financial Management (2017M-62)
… to review the District’s financial management practices for the period July 1, 2013 through February 21, 2017. … with approximately 740 students. Budgeted appropriations for 2016-17 totaled approximately $18 million. Key Findings The Board and District officials prepared budgets for the 2013-14 through the 2015-16 fiscal years that …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… was to examine the student enrollment and billing process for the period July 1, 2011, to August 31, 2012. Background A … is governed by a Board of Trustees which comprises eight voting members. The School was established in 2004 under SUNY authorization and provides elementary education for approximately 300 students in the fifth through the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… of our audit was to evaluate the financial activity in BOCES’ special aid fund for the period July 1, 2013 … which is used to account for and report programs supported in whole or in part by specific revenue sources, totaled approximately …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Crown Point Fire District – Board Oversight (2024M-29)
… adequately oversaw the District’s financial operations. Key Findings The Board did not adequately oversee the … for three months; cash balances for two months; and bank reconciliations, bank statements and cancelled check images for 19 months. As a result, the Board’s ability …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29IX.7.F M-Year Legislation – IX. Federal Grants
… Most federal grant award funding has a limited period of availability. Some grant’s period of funds availability terminates on September 30 of the fifth federal fiscal year after the period of funds availability. These are considered M-Year … Most federal grant award funding has a limited period of availability …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislationVillage of Frankfort – User Charges (2014M-117)
… whether Village officials ensured that water, sewer and electric user charges were properly billed, collected, … water fund, $72,000 for the sewer fund and $2.1 for the electric fund, all of which are financed by user charges. Key … Key Recommendations Segregate the water, sewer and electric duties of billing, collecting and recording to the …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Lansing Central School District – Procurement (2021M-213)
… Key Findings District officials did not always seek competition to procure goods and services. As a result, they … were inadequate and did not help ensure officials sought competition for goods and services. Officials did not seek competition for insurance coverage totaling $232,624 or for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… whether the Village properly recorded capital project activity for the period June 1, 2006, to October 12, 2012. … with the accounting for and reporting of capital project activity and the use of certain debt proceeds. The … related to debt proceeds. Key Recommendations Properly record each capital project separately in the capital …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Village of Penn Yan – Water Operations (2013M-104)
… agreed-upon regulations to define and allocate water plant costs for municipal customers. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104XII.6.Q Paying and Reconciling State Credit Card Charges – XII. Expenditures
… and reconcile charges to the State Procurement, Travel and Net Cards within the Statewide Financial System. See the … policy on paying and reconciling Non-Employee Travel Card (NET-Card) charges within the Statewide Financial System … in this section, agencies and State employees with NET-Card privileges should refer to Section XIV.10.B of this …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6q-paying-and-reconciling-state-credit-card-chargesX.3.A Agency Vendor Registration – X. Guide to Vendor/Customer Management
… or services to New York State must be registered in the Statewide Vendor File. This Subsection provides the agency … (SFS) to directly register individuals or entities in the Statewide Vendor File add a significant number of vendors at … System (SFS) Vendor Add Portal to register vendors in the Statewide Vendor File. The Office of the State Comptroller …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3a-agency-vendor-registrationState Agencies Bulletin No. 1261
… and 21P Teachers When an employee leaves State service or moves into a bargaining unit not under the Salary Withholding … effective 09/01/13 to reflect the change. If the teacher moves to another position, the agency must request the Action … the contract to be automatically added. If the teacher moves to another position, the agency must request the action …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1261-restoration-contract-pay-and-additional-pay-21p-institution-teachersSUNY Bulletin No. SU-249
… 11L using the Action/Reason code of Leave of Absence/LOT (Dcr Lv Out) effective 08/24/17. In Pay Period 12L, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-249-restoration-contract-pay-and-additional-pay-suny-21pDivision of Housing and Community Renewal Bulletin No. DH-12
… Codes, Anniversary Dates must be updated as the situation warrants. FIS (Fixed Incremented Salary) Salary is a field …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-12-performance-advance-payments-rent-regulations-servicesSUNY Bulletin No. SU-278
… 21P earnings due. If the employee worked in the 2018-2019 school year, the agency must submit a Balance of Contract on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-278-restoration-contract-pay-and-additional-pay-suny-21pOpinion 90-32
… of building for highway department purposes) -- Highway Garage (referendum requirements for construction of) STREETS AND HIGHWAYS -- Highway Garage (construction - need for referendum) -- Highway Supplies and Equipment (acquisition of land and construction of …
https://www.osc.ny.gov/legal-opinions/opinion-90-32Unified Court System Bulletin No. UCS-282
… Employees Employees of the NYS Unified Court System (UCS) in Negotiating Units SY, SR, S9, DR, F8, G9, 86, and 87 who … allowance or maintenance allowance to all eligible members in June and December. In addition, consistent with prior practice, the negotiated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-282-december-2019-uniform-and-equipment-uniform-allowance-andSt. Lawrence County – Financial Condition (2013M-46)
… period January 1, 2011, to December 31, 2012. Background St. Lawrence County, located in northern New York, has a … St Lawrence County Financial Condition 2013M46 …
https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46City of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… controls over the cash receipt function from waste water, park and recreation, or building permit fees. Invoices for payment of sludge fees were not always billed to customers. Due to the lack of …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mMarch 2000: Handicapped Parking Education Program
… personnel to recognize and appropriately respond to persons with disabilities. Accounting Information Surcharge …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-program