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Homer Central School District – Financial Condition (2013M-306)

… Onondaga and Tompkins Counties. The District is governed by the Board of Education which comprises nine elected …

https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306

Controls Over Cash Advance Accounts

… over the cash advance accounts it oversees to ensure the money is properly accounted for and used for appropriate … from the State Treasury to a local bank account for use by the agency. WCB was authorized to have two advance … over the cash advance accounts it oversees to ensure the money is properly acco …

https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accounts

Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology

… District is located in Suffolk County and is governed by the Board of Education which comprises seven elected … years’ budgets, or nearly three times the amount allowed by law. The Board improperly appointed its President, in …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signing

Wainscott Common School District – Financial Condition (2013M-268)

… Southampton, in Suffolk County. The District is governed by the Board of Education, which comprises three elected … over-estimated expenditures in the Board adopted budgets by a total of more than $1.7 million. Although the Board … the ensuing years’ budgets, or 16 times the amount allowed by statute. For the same time period, the District increased …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268

Accounts Payable Advisory No. 20

SFS Imaging and Attachment Guidance Record Retention for Accounts Payable Vouchers

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfs

Laurens Central School District – Budgeting and Reserves (2013M-135)

… is located in Otsego County. The District is governed by the Board of Education which comprises five elected … of spending down the District’s accumulated surplus by an average of 248,000 annually, as the Board had planned, …

https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135

King Center Charter School – Purchasing (2013M-215)

… provide appropriate guidance as to when written or verbal price quotes should be obtained and when items must be … often did not properly document verbal or written price quotations when making purchase decisions. For example, … have adequate documentation to demonstrate that the lowest price was obtained. We reviewed 12 disbursements associated …

https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215

State Agencies Bulletin No. 906

… rates and the possible need to revise their withholding status to meet their tax obligation for 2009. Please advise employees to use the revised Form IT-2104, Employee’s Withholding Allowance Certificate. … the new withholding brackets and rates and the revised Form IT-2104, please visit www.tax.ny.gov . … To inform …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/906-changes-new-york-state-and-yonkers-tax-withholding-tables

Steuben County – Court and Trust Funds (2024-C&T-4)

… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through May 31, 2024. Background Pursuant to a court order, certain …

https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4

Richford Fire District – Long-Term Planning and Board Oversight (2024M-55)

… (Board) established adequate long-term capital and financial plans and provided adequate oversight over … needs totaling $5.6 million which may impair the District’s ability to continue to provide fire protection and … three of the five Commissioners did not comply with NYS Town Law (Town Law) Section 176-e which required them to …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55

DiNapoli Issues Fiscal Stress Scores For Upstate Cities

… Thomas P. DiNapoli today announced fiscal stress rankings for several upstate cities. With today’s announcement, … DiNapoli’s office has completed the initial scoring for all local governments and school districts in New York. … or no designation (below 45%). The fiscal stress scores for 15 cities and villages with fiscal year ends that range …

https://www.osc.ny.gov/press/releases/2014/05/dinapoli-issues-fiscal-stress-scores-upstate-cities

State Agencies Bulletin No. 2296

… State Deferred Compensation Plan for the calendar year 2025 Background: Pursuant to IRS IR-2024-285, released on … for employees aged 50 and over remains at $7,500 for 2025 for a combined maximum contribution limit of $31,000 in 2025. Effective January 1, 2025, Section 109 of the Secure …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2296-deferred-compensation-maximum-contributions-limits-calendar-year-2025

IX.10.C Federal Treasury Offset Program (TOP) Agency Responsibilities – IX. Federal Grants

Immediately upon receipt of an invoice for goods or services provided by a federal government agency or other notification that a state agency owes money to a federal agency state agencies should make every effort to make payment to the federal government in a timely manner or contest the billing

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10c-federal-treasury-offset-program-top-agency-responsibilities

Caledonia-Mumford Central School District – Financial Management (2024M-101)

… in the debt service fund had $337,777 in unidentified money that should be returned to the general fund. For … the District’s outstanding future financial commitments by a total of $1.3 million over the three years, which made …

https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101

Long Beach City School District – Financial Management (2023M-147)

… 4 percent limit in three of the four years reviewed by as much as 5 percentage points. Transferred a total of … the surplus fund balance exceeded the statutory limit by as much as 9 percentage points. Overestimated appropriations by an average of approximately $2.5 million annually and …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147

Delaware County – Court and Trust Funds (2022-C&T-2)

… pursuant to court orders commonly involve surplus money from foreclosures and contract disputes resulting in a … order. Additionally, in certain circumstances, 3 funds from estates are entrusted to the Treasurer for safekeeping … 3 When the whereabouts of any person entitled to payment from the estate is unknown … The purpose of our review was to …

https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2

XI.2.G Submission and Retention of Bids/Proposals – XI. Procurement and Contract Management

State agencies are required to submit the complete procurement record and all documentation necessary for OSC to complete its review

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2g-submission-and-retention-bidsproposals

XI.1 Procurement and Contract Management Overview and Policies – XI. Procurement and Contract Management

… In addition to the GFO, Contract Advisories are issued by OSC's Bureau of Contracts to address specific topics … organizations, and other governmental entities Contracts by the Numbers is a dashboard that allows users to search and sort by agency/authority, vendor, and contract type, including …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi1-procurement-contract-management-overview-policies