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State Agencies Bulletin No. 2397
… Degree One-time Payment Amount Associate’s Degree $250.00 Bachelor’s Degree $500.00 Master’s Degree or higher … OT Eff Date Same as Effective Date Annual Addl Earnings: $250 (Associate’s Degree), $500 (Bachelor’s Degree), or $750 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2397-new-college-degree-pay-differential-eligible-employees-departmentIX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… used by the State to draw down federal funds); Changes in clearance patterns; and Additions or deletions of programs to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsAccounts Payable Advisory No. 50
… Subject: Obtaining early payment discounts from vendors. Reference: Guide to … 5.F – Selecting the Appropriate Payment Terms Guidance: An early payment discount is an incentive (in the form of a … on selecting the appropriate payment terms to maximize early payment discounts, please refer to the GFO, Chapter …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/50-early-payment-discountsIrvington Union Free School District – Fixed Assets (2022M-89)
… complete report – pdf] Audit Objective Determine whether the Irvington Union Free School District (District) officials properly monitored and accounted for fixed assets. Key Findings District officials did not properly monitor and account for 63 percent of the 105 fixed assets reviewed that cost $595,118. This can be …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
… (District) officials secured user account access to the network and managed user accounts and permissions in … in financial and student information applications. As a result, there is a significant risk that network resources, … disabled in a timely manner. Limit application permissions based on an account user’s job responsibilities. District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-andNewfane Central School District – Financial Management (2020M-88)
… complete report - pdf ] Audit Objective Determine whether the Newfane Central School District’s (District) Board and … properly managed fund balance and reserves. Key Findings The Board and District officials can better manage fund balance and reserves. The practice of annually appropriating fund balance that is …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Remsen Central School District – Fund Balance and Reserves (2015M-306)
… District is located in the Towns of Remsen, Steuben, Trenton, Boonville and Forestport in Oneida County and the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306Seaford Union Free School District – Extra-Classroom Activities (2016M-291)
… not supported by a profit and loss statement or sufficient detail for the central treasurer to determine if all receipts … activity clubs attach profit and loss statements or other detail sufficient to support that all money collected is …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291Willsboro Central School District – Financial Condition (2015M-362)
… Purpose of Audit The purpose of our audit was to assess the District’s … than 10 percent over the past three years. The District has accumulated fund balance that exceeds the statutory limit … the amount of unrestricted fund balance in a manner than benefits District residents. Develop a multiyear financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Phelps-Clifton Springs Central School District – Financial Condition (2016M-269)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2014 through May 24, 2016. Background … all reserve balances and determine if the amounts reserved are necessary, reasonable and in compliance with statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/phelps-clifton-springs-central-school-district-financial-condition-2016mSherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… when leave buybacks were processed or record leave in the District’s leave tracking system. In addition, procedures … either more leave days (209) or less leave days (143) than what they were entitled to. Three employees’ vacation … District officials improve their practices over employee benefits. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Bowmansville Volunteer Fire Association, Inc. - Financial Management (2015M-10)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to evaluate the Fire Company’s financial … Volunteer Fire Association, Inc. is located in the Town of Lancaster in Erie County. The Fire Company, which has a … The purpose of our audit was to evaluate the Fire Companys financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/03/08/bowmansville-volunteer-fire-association-inc-financialWarren County – Occupancy Tax and Weights and Measures (2016M-346)
… period January 1, 2014 through March 31, 2016. Background Warren County is located in the southeastern Adirondack … Warren County Occupancy Tax and Weights and Measures 2016M346 …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346Baldwin Union Free School District – Non-instructional Overtime (2017M-128)
… Purpose of Audit The purpose of our audit was to examine the District’s overtime for non-instructional employees for the period July 1, 2015 through December 1, 2016. … The audit was to examine the Districts overtime for …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128Chautauqua Utility District – Banking (2017M-121)
… Purpose of Audit The purpose of our audit was to determine if banking … totaled approximately $1.3 million. Key Findings The Board has not adopted comprehensive written policies or adequately …
https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121Perry Central School District – Financial Management (2017M-118)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2013 through February 24, 2017. … in the annual budget. Use excess funds in a manner that benefits District taxpayers. Update the reserve plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118Village of Ravena – Departmental Collections and Leave Accruals (2017M-56)
… Purpose of Audit The purpose of our audit was to determine whether departmental … 1, 2015 through August 31, 2016. Background The Village of Ravena is located in the Town of Coeymans in Albany County … Village of Ravena Departmental Collections and Leave Accruals 2017M56 …
https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56Town of Angelica – Justice Court Operations (2018M-11)
… Purpose of Audit The purpose of our audit was to determine whether the Town Justice … 1, 2016 through October 31, 2017. Background The Town of Angelica is located in Allegany County and has a population of approximately 1,400. The Town is governed by an elected …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11Fabius-Pompey Central School District – Information Technology (2016M-237)
… February 29, 2016. Background The Fabius-Pompey Central School District is located in the Towns of Cazenovia, Cuyler, … FabiusPompey Central School District Information Technology 2016M237 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237East Williston Union Free School District – Extra-Classroom Activities (2016M-103)
… Purpose of Audit The purpose of our audit was to review the District’s cash receipt process over ECA funds for the period July 1, 2014 through September 30, 2015. … receipts for all funds placed in her custody. Funds are not always deposited in a timely manner. Bank deposit …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activities