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2018 Financial Condition Report – 2018 Financial Condition Report
… Report for the fiscal year ended March 31, 2018. While the national economy continues to expand and our fiscal condition …
https://www.osc.ny.gov/reports/finance/2018-fcrUniondale Union Free School District – Procurement (2016M-195)
… items and pricing when purchasing goods and services from government contracts or cooperative bids. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195Lansing Central School District – Financial Management (2015M-256)
… Total fund balance increased by more than $1 million from 2012-13 to 2014-15 and unassigned fund balance exceeded …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256Dutchess County Board of Cooperative Educational Services – User Access Rights (2016M-213)
… Ensure that duplicate vendors are removed from the vendor list. … Dutchess County Board of Cooperative …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/19/dutchess-county-board-cooperative-educational-services-user-access-rights-2016m-213Total Spending – 2023 Financial Condition Report
… programs. State spending, which includes spending from federal funds, is recorded on a cash basis. See …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-spendingTown of Colchester – Financial Condition (2016M-376)
… reasonable levels of fund balance to be maintained. From 2013 through 2015, the Board underestimated revenues by …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376IV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… The State receives revenues from various sources including a variety of taxes, Federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewOrchard Park Public Library – Audit of Claims (2016M-191)
… totaling $18,463 for the 2015 fiscal year and $3,160 from January 1 through May 6, 2016. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191Work-Related and Non-Work-Related Activities – Understanding Your Responsibilities: Elected & Appointed Officials
… board must exclude any duties that are not work-related from the calculation of the average number of days worked per …
https://www.osc.ny.gov/retirement/members/ea-officials/work-related-and-non-work-related-activitiesKenilworth Fire District No. 2 – Financial Activities (2017M-17)
… a district corporation of the State, distinct and separate from the Town of Tonawanda in Erie County. The District is …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17Restrictions – State Police Plan
… 6 page for more information). Also excluded are earnings from more than two participating employers. Overtime: For …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/restrictionsRestrictions – Special 20- and 25-Year Plans
… 6 page for more information). Also excluded are earnings from more than two participating employers. Overtime: For …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/restrictionsWalton Central School District - Fund Balance (2019M-209)
… The Board appropriated over $1.9 million in fund balance from 2016-17 through 2018-19 and only used approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209Edmeston Central School District - Fund Balance (2020M-1)
… Board appropriated approximately $929,100 in fund balance from 2016-17 through 2018-19 and did not use any of that …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1Cuba-Rushford Central School District - Financial Management (2020M-7)
… appropriations by a total of approximately $4.8 million from 2016-17 through 2018-19 and annually appropriated an …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7Monticello Central School District - Fund Balance Management (2020M-2)
… Key Findings The Board overestimated appropriations from 2016-17 through 2018-19, helping result in $12.1 million …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2Total Spending – 2021 Financial Condition Report
… programs. State spending, which includes spending from federal funds, is recorded on a cash basis. See …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-spendingIndian Lake Central School District – Medicaid Reimbursements (2021M-150)
… revenues totaling $5,931, from 50 percent reimbursement of eligible costs. Key Recommendations Establish adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/indian-lake-central-school-district-medicaid-reimbursements-2021m-150State Police Bulletin No. SP-221
… the calculation routine for Deduction Code 302 will change from .685 to .658 percent of the enrollee’s gross earnings. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-221-modification-deduction-code-302-pba-disability-insuranceTown of Easton – Sales Tax Allocation (2014M-355)
… resulting in taxpayer inequities of approximately $188,000 from 2011 through 2014. Key Recommendations Allocate sales …
https://www.osc.ny.gov/local-government/audits/town/2015/02/13/town-easton-sales-tax-allocation-2014m-355