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2017 Financial Condition Report – 2017 Financial Condition Report
… New York faces increasing fiscal challenges. The State’s latest financial projections contain projected budget gaps in …
https://www.osc.ny.gov/reports/finance/2017-fcrSempronius Fire Company – Financial Activities (2017M-231)
… Company is affiliated with the Three Town Fire District in Cayuga County and provides fire protection services for … is governed by a five-member Board. Operating expenses in 2016 totaled $40,849. Key Findings The Board did not … statements were not prepared for fundraising events held in 2016 with revenues totaling $59,449. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/sempronius-fire-company-financial-activities-2017m-231Katonah-Lewisboro Union Free School District – Procurement of Professional Services (2016M-193)
… Town of Lewisboro and parts of the Towns of Bedford, Pound Ridge and North Salem in Westchester County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/katonah-lewisboro-union-free-school-district-procurement-professionalLe Roy Central School District – Payroll (2016M-412)
… our audit was to evaluate the accuracy of payroll payments for the period July 1, 2015 through November 4, 2016. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $23.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/10/le-roy-central-school-district-payroll-2016m-412Rotterdam-Mohonasen Central School District – Claims Processing (2013M-19)
… internal controls over the claims processing function for the period July 1, 2011, to October 31, 2012. Background … seven elected members. Budgeted general fund expenditures for the 2012-13 fiscal year are approximately $44 million, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/rotterdam-mohonasen-central-school-district-claims-processing-2013m-19City of Rome – Solar Power Purchase Agreements (2015M-290)
… Purpose of Audit The purpose of our audit was to evaluate the City’s process for entering into solar power purchase …
https://www.osc.ny.gov/local-government/audits/city/2016/05/20/city-rome-solar-power-purchase-agreements-2015m-290South Mountain Hickory Common School District – Cash Disbursements (2016M-109)
… 18, 2015. Background The South Mountain Hickory Common School District is located in the Town of Binghamton in … has 33 resident students who attend Binghamton City School District on a tuition basis. The District is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/south-mountain-hickory-common-school-district-cash-disbursements-2016mRavena-Coeymans-Selkirk Central School District – Payroll (2015M-326)
… our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through August 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $43.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/ravena-coeymans-selkirk-central-school-district-payroll-2015m-326West Hempstead Water District – Life Insurance (2016M-393)
… is located in the Town of Hempstead in Nassau County and serves a portion of the Town. The District is governed by … In 2015, revenue totaled approximately $4.1 million and expenditures totaled approximately $3.5 million. Key … Key Recommendation Review the life insurance policies and consult with District counsel to take steps to ensure …
https://www.osc.ny.gov/local-government/audits/district/2017/03/03/west-hempstead-water-district-life-insurance-2016m-393Village of Belle Terre – Audit of Claims (2013M-87)
… elected Deputy Mayor. The Village’s operating expenditures for the fiscal year ended May 31, 2012 were $995,825, funded … officials. Key Recommendation There are no recommendations for this report. … Village of Belle Terre Audit of Claims …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-belle-terre-audit-claims-2013m-87Tioga Central School District – Cash Management (2020M-83)
… - pdf ] Audit Objective Determine whether Tioga Central School District (District) officials maximized interest … response letter. … Determine whether Tioga Central School District District officials maximized interest earnings …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-cash-management-2020m-83Unified Court System Bulletin No. UCS-284
… Term Life Insurance. Affected Employees Employees in Bargaining Unit DR who are members of the Court Officers … of Nassau County are affected. Effective Date(s) Effective in Administration paychecks dated March 18, 2020. OSC Actions … for enrollments, cancellations, and/or changes in a bi-weekly file. Agency update access is not available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-284-new-voluntary-deduction-code-542-amalgamated-term-lifeFallsburg Central School District - Fund Balance Management (2020M-12)
… appropriations from 2016-17 through 2018-19, resulting in over $5 million in appropriated fund balance not being used to finance … be used to fund operations. Reduce surplus fund balance in a manner that benefits District taxpayers. District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/fallsburg-central-school-district-fund-balance-management-2020m-12Town of Mooers - Cash Management (2020M-36)
… maximized. Had the Supervisor invested available funds in a financial institution with higher available interest … funds for investment. Ensure available funds are invested in a manner, within legal limits, to maximize interest … B includes our comment on an issue that was raised in the Town’s response letter. … Determine whether Town …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-cash-management-2020m-36State Agencies Bulletin No. 273
… code 372, NYSCOPBA Legal Plan Affected Employees Employees in Bargaining Unit 01 represented by the New York State … action is necessary, unless the employee has a change in bargaining unit or is permanently removed from the payroll. In these cases the agency must end date the deduction. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/273-nyscopba-legal-plan-deduction-code-372State Agencies Bulletin No. 303
… of a new deduction code 322. Affected Employees Employees in bargaining unit 01 represented by the New York State … action is necessary, unless the employee has a change in bargaining unit or is permanently removed from the payroll. In these cases, the agency must end date the deduction. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/303-nyscopba-cancer-insurance-aflac-deduction-code-322I.3 Guide to Financial Operations Account Codes Procedure – I. OSC Guide to Financial Operations Overview
… all times. If agencies require updates to the SFS-related account codes, agencies must notify OSC. OSC will work with … are made. More information on the relationship between the account codes and statewide procedures can be found in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i3-guide-financial-operations-account-codes-procedureBrewster Central School District – Financial Condition (2014M-224)
… to manage the District’s financial condition.gets. This planning includes an ongoing evaluation of the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/brewster-central-school-district-financial-condition-2014m-224Piseco Common School District – Claims Auditing (2015M-230)
… 2014 through July 31, 2015. Background The Piseco Common School District is located in the Towns of Arietta and … three-member Board of Education, does not operate a school, and its 30 students attend schools in other districts …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/piseco-common-school-district-claims-auditing-2015m-230East Greenbush Central School District – Claims Processing (2015M-302)
… The East Greenbush Central School District is located in the Towns of East Greenbush, Nassau, North Greenbush, Sand Lake and Schodack in Rensselaer County and the Town of Chatham in Columbia County. The District, which operates seven …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-greenbush-central-school-district-claims-processing-2015m-302