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Little Flower Union Free School District – Tuition (2015M-233)
… Findings The District does not have contracts with four home school districts or counties. The District has a … agreement including specific payment terms with all home school districts and counties. Continue efforts to …
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 … District is a special act school district located in Dobbs Ferry, Westchester County. The District, which operates one … tuition revenues and consistently decreased expenditures to offset the declines in revenues. Tuition accounts …
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)
… Board of Cooperative Educational Services (BOCES) officials accurately compensated employees. … 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
… New York State Comptroller Thomas P. DiNapoli today announced the … budget complies with the tax levy limit. For access to state and local government spending and nearly 50,000 state contracts, visit http://www.openbooknewyork.com/ . The … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-city-newburgh-budget-reviewCUNY Bulletin No. CU-738
The purpose of this bulletin is to notify CUNY agencies of a new deduction code for a political action fund to be offered to employees represented by IUOE Local 30
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)
… through January 14, 2015. Background The Walworth-Seely Public Library is located in the Town of Walworth in Wayne … WalworthSeely Public Library Board Oversight 2014M260 …
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)
… calculated the cost or revenue-per-meal equivalent (ME). Although District officials selected their cafeteria … should calculate and monitor cost- and revenue-per-ME. The food service supervisor should review the New York Office of General Services (OGS) cooperative bids to …
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)
Determine whether District payments for health insurance buyouts were costeffective supported by collective bargaining agreements and correctly calculated
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 … in good condition and provide for an adequate segregation of these duties. Consider ending the use of debit cards. … our comment on an issue raised in the School’s response letter. …
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
… 86 are affected. Background The OT limit for Tier 6 began in State fiscal year 2012-2013 at $15,000. In accordance with Chapter 368 of the Laws of 2018, the OT … year. The amount of the increase is based on the increase in the Consumer Price Index for the one-year period ending …
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)
Harrisville Central School District Claims Audit 2016M215
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215IX.11.A Single Audit Act Accounting and Reporting Requirements – IX. Federal Grants
… accounting and administrative requirements for the federal funds it receives and disburses. Many of these requirements are mandated by the Federal Program Information Act of 1977, as amended; Federal Single Audit Act of 1984 (Single Audit), as amended; … 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-requirementsOperational Advisory No. 33
… should be used when shipping any type of package using any carrier. Account 55203, Postage, now appears in the Supplies …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/33-gfo-updates-postageshipping-account-codesFile Your Vendor Responsibility Questionnaire
… online. Filing online is the easiest and fastest way to inform State contracting entities of your business’s … the status of your contract review. Delegate user roles to employees. Our secure online service includes all four … completed questionnaire using the same online service. How to get started Log in or enroll in the VendRep System to file …
https://www.osc.ny.gov/state-vendors/vendrep/file-your-vendor-responsibility-questionnaireXIV.14.J Depreciation and Modified Approach for Infrastructure Capital Assets – XIV. Special Procedures
… Conduct condition assessments of eligible assets and summarize the results using a measurement scale; Estimate … condition level. Guide to Financial Operations REV. 09/03/2025 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14j-depreciation-and-modified-approach-infrastructure-capital-assets