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State Agencies Bulletin No. 1187

… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase and a … adjustment. Affected Employees Employees who are members of NYSCOPBA, Inc. and are currently in, or have been in … Dues (Code 291) or Agency Shop Fee (Code 295) Effective Date(s) Paychecks dated October 4, 2012 (Institution) …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1187-new-york-state-correctional-officers-and-police-benevolent-association

Willsboro Central School District – Financial Condition (2015M-362)

… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … 12 percentage points. District officials did not develop a multiyear financial plan. Key Recommendations Adopt budgets … and reduce the amount of unrestricted fund balance in a manner than benefits District residents. Develop a …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362

Accounts Payable Advisory No. 50

… early payment discounts from vendors. Reference: Guide to Financial Operations (GFO) Chapter XII, Section 5.F – … of a reduction of the invoice amount) offered by a vendor to an agency for making a payment before it is due. Every agency should have a process in place to ensure …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/50-early-payment-discounts

Phelps-Clifton Springs Central School District – Financial Condition (2016M-269)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Springs Central School District is located in the Towns of Arcadia, Hopewell, Junius, Lyons, Manchester, Phelps and … any appropriated fund balance to finance operations. The retirement contribution reserve was overfunded, and the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/phelps-clifton-springs-central-school-district-financial-condition-2016m

Remsen Central School District – Fund Balance and Reserves (2015M-306)

… Background The Remsen Central School District is located in the Towns of Remsen, Steuben, Trenton, Boonville and Forestport in Oneida County and the Towns of Ohio and Russia in Herkimer County. The District, which operates two schools …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306

Seaford Union Free School District – Extra-Classroom Activities (2016M-291)

… The purpose of our audit was to review the District’s cash receipt process for extra-classroom activity funds for …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291

Town of Minden – Budgeting (2014M-366)

… July 31, 2014. Background The Town of Minden is located in Montgomery County and includes the Village of Fort Plain … general fund without first eliminating the tax levies in the part-town funds (those that exclude the Village), … with unrealistic estimates of revenues and expenditures in the part-town highway fund. Key Recommendations Budget and …

https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366

Town of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)

… August 31, 2014. Background The Town of Inlet is located in Hamilton County and has a population of approximately 330. … accounted for all waste water capital project activity in the sewer operating fund instead of in the capital projects fund. The Board did not establish an …

https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-inlet-capital-project-accounting-and-internal-controls-over-cottage-rental

Newfane Central School District – Financial Management (2020M-88)

… balance to comply with the legal limit and use the excess funds in a manner that benefits taxpayers. Return funds improperly restricted to surplus fund balance in …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88

Town of Otsego – Financial Condition (2013M-307)

… while the town-wide funds were charged less than they should have been. While the Board appropriated more than $1.4 …

https://www.osc.ny.gov/local-government/audits/town/2014/08/20/town-otsego-financial-condition-2013m-307

Town of Milford – Justice Court Operations (2014M-279)

… internal controls over the Court’s financial activity for the period January 1, 2013 through July 9, 2014. … Background The Town of Milford is located in Otsego County and has a population of approximately 3,040. The Town is … by an elected five-member Town Board, which is responsible for the general oversight of the Town’s financial activities, …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279

Jasper-Troupsburg Central School District – Financial Condition (2015M-22)

JasperTroupsburg Central School District Financial Condition 2015M22

https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22

Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)

… or revoke unnecessary network user account access. As many as 1,570 accounts were unneeded but were not disabled. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-and

IX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants

… effective June 24, 2002 which: Allowed the State to increase significantly the CMIA program threshold, thereby … smaller programs which previously would have been subject to CMIA; and Required the State to notify the U.S. Treasury in writing of a federal program …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulations

Dalton-Nunda Central School District – Separation Payments (2015M-142)

… through May 28, 2015. Background The Dalton-Nunda Central School District is located in the Towns of Nunda, Portage, … to govern separation payments. … DaltonNunda Central School District Separation Payments 2015M142 …

https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142

Canaseraga Central School District – Cafeteria Cash Receipts (2014M-57)

… The Canaseraga Central School District is located in the Towns of Almond, Birdsall, Burns and Grove in Allegany County, the Town of Ossian in Livingston County and the Town of Dansville in Steuben …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57

Town of Chazy – Water and Sewer District Financial Operations (2017M-42)

… October 31, 2016. Background The Town of Chazy is located in Clinton County and has a population of approximately … billed, collected and enforced. Customers were not billed in accordance with the Board-established rates, resulting in customers being underbilled by $1,703. Delinquent customer …

https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42

Town of Thurman – Garbage Bag Inventory and Collections (2016M-399)

… June 30, 2016. Background The Town of Thurman is located in Warren County and has a population of approximately 1,200. … station, is governed by an elected five-member Town Board. In 2015, the Town reported revenue of $15,954 from transfer … bags sold at the transfer stations were not remitted in a timely manner to the Town Clerk. Garbage bags provided …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-garbage-bag-inventory-and-collections-2016m-399