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Little Flower Union Free School District – Tuition (2015M-233)
… in Suffolk County, which was established in 1972 by the New York State Legislature. The District, which has …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/little-flower-union-free-school-district-tuition-2015m-233Kenmore-Town of Tonawanda Union Free School District – Financial Management (2015M-155)
… of Tonawanda Union Free School District is located in the Town of Tonawanda, Erie County. The District, which … reserves. Key Recommendations Ensure that estimates in the annual budget for the planned use of fund balance are … at reasonable levels and take appropriate action, in accordance with statute, to remedy reserves with excess …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/kenmore-town-tonawanda-union-free-school-district-financial-managementGreenburgh Eleven Union Free School District – Financial Condition (2015M-194)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2013 through … to closely monitor revenues, expenditures and fund balance throughout the year and take corrective action, when …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/greenburgh-eleven-union-free-school-district-financial-condition-2015mOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)
… bargaining units/departments. Key Recommendations Review payroll processes for efficiency improvement opportunities. …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payrollOgdensburg City School District – Medicaid Reimbursements (2022M-52)
… services provided totaling $65,254, which resulted in the District not realizing $32,627 in revenue. The District lacked adequate procedures to ensure that Medicaid claims were submitted in a timely manner, necessary documentation requirements were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/ogdensburg-city-school-district-medicaid-reimbursements-2022m-52State Comptroller DiNapoli Releases City of Newburgh Budget Review
… The significant revenue and expenditure projections in the proposed budget are reasonable, except for … and has not made an allowance for uncollectible taxes in the 2015 proposed budget. The city’s proposed budget … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-city-newburgh-budget-reviewCUNY Bulletin No. CU-738
… submit all transactions for enrollments, cancellations, and/or changes in a biweekly file. Agency update access is … the IUOE, local 30 Political Action fund deduction code and enrollment can be directed to the University Director of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-738-new-deduction-code-international-union-operating-engineersCheektowaga Public Library – Treasurer’s Reports (2015M-136)
… 2015. Background The Cheektowaga Public Library is located in the Town of Cheektowaga, Erie County. The Library, which … the Board of Regents of the State Education Department in 1969, is governed by a five-member Board of Trustees … Findings The Board has not outlined the Treasurer’s duties in the bylaws. The Treasurer does not prepare monthly …
https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136Walworth-Seely Public Library – Board Oversight (2014M-260)
… Background The Walworth-Seely Public Library is located in the Town of Walworth in Wayne County. The Library is governed by a seven-member … contrary to the by-laws which state that the Treasurer is in charge of all moneys. The Board did not provide …
https://www.osc.ny.gov/local-government/audits/library/2015/03/13/walworth-seely-public-library-board-oversight-2014m-260Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… food service supervisor should review the New York Office of General Services (OGS) cooperative bids to ensure all …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019mRoxbury Central School District - Health Insurance Buyouts (2019M-89)
… Consult with District legal counsel about the intent of the health insurance buyouts outlined in the CBAs and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89REACH Academy Charter School - Cash Disbursements (2019M-130)
… approved prior to payment, supported or accounted for in a timely manner. School officials are using debit cards … are received at the agreed upon price, quantity and in good condition and provide for an adequate segregation of … action. Appendix B includes our comment on an issue raised in the School’s response letter. … Determine if cash …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130State Agencies Bulletin No. 1929
… that the pensionable overtime earnings limit for Tier 6 TRS members for school year 2021-2022 is $17,301. Affected Employees Employees who are Tier 6 members of TRS Plan Type 86 are affected. Background The OT limit for … regarding this bulletin may be directed to the Payroll Retirement mailbox. … State Agencies Bulletin No 1929 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1929-school-year-2021-2022-tier-6-pensionable-overtime-ot-earnings-limitHighland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)
… Falls - Fort Montgomery Central School District is located in the Town of Highlands in Orange County. The District, which operates three schools … Key Recommendations Ensure the unassigned fund balance is in compliance with statutory limits. Develop a formal reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financialHerkimer Central School District – Financial Condition (2016M-68)
… Background The Herkimer Central School District is located in the Village of Herkimer in Herkimer County. The District, which has approximately … fund balance. The Board does not have a long-term plan in place but has hired a consultant to assist with long-term …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/herkimer-central-school-district-financial-condition-2016m-68Harrisville Central School District – Claims Audit (2016M-215)
… The Harrisville Central School District is located in the Towns of Croghan and Diana in Lewis County and the Towns of Fowler and Pitcairn in St. Lawrence County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215Operational Advisory No. 33
… using any carrier. Account 55203, Postage, now appears in the Supplies and Materials, Non-Personal Service budget … to reflect the proper classification and treatment in the Statewide Financial System. Account 55203 will be phased out in SFY 2023-24 and account code 55220 should be used for any …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/33-gfo-updates-postageshipping-account-codesFile Your Vendor Responsibility Questionnaire
… using the same online service. How to get started Log in or enroll in the VendRep System to file or view the questionnaire. Log in Don't have an account? To learn more, see The …
https://www.osc.ny.gov/state-vendors/vendrep/file-your-vendor-responsibility-questionnaireIX.11.A Single Audit Act Accounting and Reporting Requirements – IX. Federal Grants
New York State is subject to specific accounting and administrative requirements for the federal funds it receives and disburses
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11a-single-audit-act-accounting-and-reporting-requirementsState Agencies Bulletin No. 502
… the agency must insert a new row on the employee’s Job Data page to place the employee on Workers’ Compensation … benefits. To assist agencies in reporting the appropriate codes, OSC has added new on-line error messages that will be … Insurance Fund Award Supplement Amount Wages Reported to ERS (This amount is based on the employee’s full normal gross …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/502-eligibility-and-processing-instructions-workers-compensation