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Portville Central School District – Financial Condition (2013M-384)

… The Portville Central School District is located in the Towns of Clarksville and Genesee in Allegany County and the Towns of Olean and Portville in … school with approximately 1,000 students and is governed by an elected nine-member Board of Education. Budgeted …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384

Shoreham-Wading River Central School District – Financial Management (2017M-75)

… Shoreham-Wading River Central School District is located in the Towns of Brookhaven and Riverhead, Suffolk County. The District, which is governed by an elected seven-member Board of Education, operates five … estimates of appropriations and the use of fund balance in the annual budget. Discontinue the practice of adopting …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017m

Phoenix Central School District – Financial Condition (2017M-96)

… Background The Phoenix Central School District is located in the Towns of Granby, Hastings, Palermo, Schroeppel and Volney in Oswego County and the Towns of Clay and Lysander in … next year’s appropriations exceeded the statutory limit by 4.2 to 8.1 percentage points for fiscal years 2013-14 …

https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96

Otselic Valley Central School District – Capital Project (2015M-263)

… Lebanon, Georgetown, Pharsalia, Smyrna, Plymouth and Eaton. The District, which operates one school with …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263

Fabius-Pompey Central School District – Budget Review (B3-13-5)

… the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all … that have been authorized to issue obligations to fund operating deficits to submit their tentative budgets for … by $58,246. Key Recommendation Be mindful of the legal requirement to maintain the tax levy increase to no more than …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5

Amagansett Union Free School District – Financial Condition (2014M-91)

Amagansett Union Free School District Financial Condition 2014M91

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91

Town of Orchard Park – Recreation Department Cash Receipts (2017M-81)

… 1, 2015 through January 27, 2017. Background The Town of Orchard Park is located in Erie County and has a population … Town of Orchard Park Recreation Department Cash Receipts 2017M81 …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81

State Agencies Bulletin No. 254

… agencies with instructions for updating dues and agency shop when VRWS is reported on Job Affected Employees Employees represented … are required to change the employee's dues and agency shop based on the part time percent. Upon return from VRWS … agencies with instructions for updating dues and agency shop when VRWS is reported on Job …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/254-csea-union-dues-code-201-and-agency-shop-fee-code-212-employees

2021 Financial Condition Report – 2021 Financial Condition Report

… the State’s financial footing. This Financial Condition Report can help New Yorkers better understand the impacts of … long-term outlook for State finances. Read More About this Report This report provides citizens with an overview of the financial …

https://www.osc.ny.gov/reports/finance/2021-fcr

Town of Westerlo - Information Technology (2020M-33)

… a contract describing specific services to be provided by the Town’s third-party IT vendor. In addition, we communicated sensitive IT control weaknesses … IT resources. Implement strong access controls, in part, by disabling unnecessary user accounts. Develop a …

https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-westerlo-information-technology-2020m-33

Garden City Union Free School District – Overtime (2016M-382)

… District, which operates seven schools with approximately 3,800 students, is governed by an elected five-member Board … are properly authorized. Key Recommendation The Board and District officials should establish an overtime policy or … procedures that requires employees use the request form and that addresses the approval of overtime for emergencies …

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/garden-city-union-free-school-district-overtime-2016m-382

Clarkstown Central School District – Time and Attendance Records (2017M-150)

… Purpose of Audit The purpose of our audit was to determine whether District officials properly enforced the use of time records to track time worked for the period July 1, 2015 through …

https://www.osc.ny.gov/local-government/audits/school-district/2017/09/01/clarkstown-central-school-district-time-and-attendance-records-2017m-150

Moriah Central School District – Internal Controls Over Leave Accruals (2014M-84)

… Central School District is located in the Towns of Crown Point, Moriah and Westport in Essex County. The District is …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/moriah-central-school-district-internal-controls-over-leave-accruals

Evans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)

… did not ensure that the District only paid for travel and conference expenses that were necessary and as limited by … Monitor and enforce compliance with travel and conference policies. Consider using US General Services …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-and

Town of Erin– Inappropriate Highway Purchases (2014M-16)

… Key Findings The Board did not establish an adequate system of internal controls over Department operations. The … Town purpose. Key Recommendations Adopt an adequate system of internal controls over Department operations. Seek …

https://www.osc.ny.gov/local-government/audits/town/2014/08/11/town-erin-inappropriate-highway-purchases-2014m-16

CUNY Bulletin No. CU-388

… to the Payroll Deduction mailbox. To obtain authorization forms or information about eligibility, employees may contact …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-388-change-eligibility-metlife-whole-life-insurance-program

SUNY Bulletin No. SU-167

… of Bargaining Unit 08 to participate in Personal Accident and Personal Cancer insurance products through the … submit all transactions for enrollments, cancellations, and/or changes. Agency Actions Agency update access is not …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-167-change-eligibility-aflac-voluntary-supplemental-insurance

XIV.14.F Valuation of Capital Assets – XIV. Special Procedures

… costs (clearing, filling, and leveling), and the demolition of unwanted structures. In addition, costs of … (not all inclusive): Cost relating to the removal or demolition of buildings, structures, equipment or other … of acquisition of land with the intention of removal or demolition to accommodate its intended use (such cost is …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assets