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XVI.3.G Legal Compliance – XVI. Financial Reporting
… financial statements prepared in conformity with GAAP do not demonstrate finance-related legal and contractual … should be presented in the ACFR as may be necessary to report legal compliance responsibilities and accountabilities. Guide to Financial Operations REV. 09/12/2022 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3g-legal-complianceWatkins Glen Central School District - Financial Management (2019M-57)
… report - pdf] Audit Objective Determine whether the Board and District officials monitored the District’s financial … needed or used to fund operations. Review reserve balances and develop a plan to reduce balances to reasonable levels in … with applicable statutes. Develop multiyear financial and capital plans that set long-term objectives and goals. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57Harrison Central School District - Financial Condition (2018M-260)
… report - pdf] Audit Objective Determine whether the Board and District officials adopted budgets with reasonable estimates. Key Finding The Board and District Officials: Did not reasonably estimate certain … estimates for appropriations based on historical and/or other known factors. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/harrison-central-school-district-financial-condition-2018m-260Sayville Union Free School District - Purchasing (2019M-69)
… over $5,000 are competitively bid. Adequately support all purchase decisions including those goods and services … action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69Green Island Union Free School District - Separation Payments (2019M-55)
… Key Findings The former Business Manager’s separation payment was inadequately supported, and he was overpaid by … The District paid the former Business Manager’s separation payment totaling $84,063 over a period of time, including …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55Commack Union Free School District - Information Technology Assets Inventory (2020M-15)
… technology (IT) assets. Key Findings At the time of our initial visits to nine District buildings, we were unable to locate 146 of 475 IT assets tested (31 percent). It took between 11 and … for officials to locate 80 additional IT assets. Because of inaccurate inventory records, District officials were …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsHigher Education – 2021 Financial Condition Report
… increase in online instruction in 2018-19 academic year was 5.6 percent. Of the 220,103 students in 2019-20 academic … of the student loan debt balance in New York State that was 90 or more days delinquent (and in default) was 4.5 percent in 2020, down from 8.4 percent in 2019 and 8.9 percent in 2016. These …
https://www.osc.ny.gov/reports/finance/2021-fcr/higher-educationMaine-Endwell Central School District - Leave Records (2019M-40)
… Determine whether District officials maintained accurate and supported employee leave accrual records. Key Findings Employee timekeeping records were inconsistent and leave used was not always deducted from the leave accrual … for the cost of substitute employees for unsupported and potentially inappropriate leave taken. Leave earned by …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40State Agencies Bulletin No. 1097
… for a total of 60 business days (the current pay period plus five retroactive periods). Changes to additional pay … for a total of 100 business days (the current pay period plus nine retroactive periods). Reclassifications …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1097-retroactive-transactions-executive-branch-agenciesTown of Farmersville - Justice Court Operations (2019M-50)
… Determine whether Justice Court Court fines and fees were properly accounted for …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/05/24/town-farmersville-justice-court-operations-2019m-50State Agencies Bulletin No. 1744
… dues increase and retro adjustments should be directed to Frank Gilbo at the NYSCOPBA Office at 518-427-1551, ext. 240. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1744-new-york-state-correctional-officers-and-police-benevolent-associationHolley Central School District - Procurement (2019M-7)
… officials used a competitive process to procure goods and services. Key Findings The written procurement policy was … are made in accordance with the written procurement policy and procedures and that a competitive process is used. District officials … officials used a competitive process to procure goods and services …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/holley-central-school-district-procurement-2019m-7Jamesport Fire District - Gasoline Inventory (2019M-04)
… for and safeguard the gasoline inventory. Key Findings The delivery and use of gasoline has not been monitored or … Because officials did not follow the District’s purchasing policy, the District paid at least $2,660 more than necessary … Key Recommendations Monitor and reconcile gasoline delivery and usage. Follow the District purchasing policy …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-gasoline-inventory-2019m-04Enterprise Charter School - Procurement (2019M-06)
Determine whether School officials used a competitive process to procure goods and services
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/05/enterprise-charter-school-procurement-2019m-06Wainscott Common School District - Financial Condition (2018M-237)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed general fund … 58.6 percent of the ensuing year’s budgeted appropriations and exceeded the statutory limit by 54.6 to 73.4 percentage … appropriating fund balance not needed to fund operations and adopting budgets that overestimated appropriations by a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237Skaneateles Central School District - Online Banking (2019M-2)
… adequately segregated the duties of employees responsible for online banking transactions and adequately established … online banking policy to clearly describe the procedures for authorizing and processing transactions. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/skaneateles-central-school-district-online-banking-2019m-2CUNY Bulletin No. CU-615
… Engineer TG $35.61 Broadcast Associate (FT & H) SJ $33.61 College Graphics Design (FT & H) TG $33.61 College Interior Designer TG $35.61 Project Manager 1 TG …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-615-district-council-37-dc37-local-375-dues-and-agency-shop-feeCUNY Bulletin No. CU-614
… Council 37 (DC37) Local 384 in Bargaining Units TH, CC and CD Effective Date(s) Paychecks dated February 15, 2018 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-614-district-council-37-local-384-dues-and-agency-shop-feeForms
… Local Government Required Reporting Oil Spill Oil Spill Damage Claim (AC 2231) Report Government Fraud …
https://www.osc.ny.gov/help/formsUnified Court System Bulletin No. UCS-174
… Purpose To revise the procedures governing OSC’s review and approval of retroactive transactions. Affected Employees Agencies that submit retroactive transactions on behalf of their employees Effective Date(s) Immediately Background … To revise the procedures governing OSCs review and approval of retroactive transactions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-174-retroactive-transactions-unified-court-system-agencies