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Harrisville Central School District – Claims Audit (2016M-215)
… School District is located in the Towns of Croghan and Diana in Lewis County and the Towns of Fowler and Pitcairn in …
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
… Act of 1990 (CMIA), as amended, which is presented in Section 4 of this chapter. With few exceptions, the SFS is … Assistance Listing Number (ALN) (formerly CFDA) contained in the state’s accounting system are essential to assure that … to the Federal Government is complete and accurate in all material respects. Following is a general description …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11a-single-audit-act-accounting-and-reporting-requirementsOperational Advisory No. 33
… of the State Comptroller (OSC) has updated the guidance for the use of account codes 55203, Postage and 55220, … out in SFY 2023-24 and account code 55220 should be used for any shipping expenses. Account 57032, Office Supplies, should be used for the purchase of postage stamps. Reference: Guide to …
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-assetsWesterlo Volunteer Fire Company – Cash Disbursements (2014M-179)
… Inc. is a not-for-profit organization incorporated in 1938 in the Town of Westerlo, Albany County. The Company contracts … approximately $370,000. Key Findings There are no controls in place requiring the Board’s review and approval of claims …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179Claryville Volunteer Fire Company – Financial Controls (2014M-53)
… and reported and that Company moneys were safeguarded for the period of January 1, 2012 through December 20, 2013. … and part of the Town of Neversink in Sullivan County. For the 2012 fiscal year, the Company reported approximately … reconciliations, bank statements and canceled check images for Board review. Ensure that all bills are approved prior to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/25/claryville-volunteer-fire-company-financial-controls-2014m-53Clinton Central School District – Payroll (2017M-252)
… Purpose of Audit The purpose of our audit was to determine whether … calculated and paid gross salaries and wages. The Head Custodian did not sign custodial employees’ time records as evidence of his review of their hours worked and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/clinton-central-school-district-payroll-2017m-252Hadley-Luzerne Central School District - Financial Management (2018M-103)
… million annually from 2014-15 to 2016-17, which resulted in accumulation of excess unrestricted fund balance. The … a plan for the use of excess unrestricted fund balance in the general fund. Review reserves to determine if amounts … and ensure a plan for reserves is prepared and submitted in accordance with District policy. Officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103Town of Niagara – Justice Court (2015M-218)
… of Audit The purpose of our audit was to examine the Court’s financial activity for the period January 1, 2014 … by an elected five-member Town Board. The Town’s Justice Court collected $557,951 in fines, fees and surcharges in … that all fines and fees were properly collected. The Court did not request the suspension of driver’s licenses by …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-niagara-justice-court-2015m-218Town of Ashford – Water District (2015M-343)
… cost of District operations. Key Recommendations Develop and monitor a detailed project plan to ensure that the water … water rates to ensure that rates are assessed in a fair and equitable fashion and revenues will sufficiently cover expenditures. …
https://www.osc.ny.gov/local-government/audits/district/2016/03/25/town-ashford-water-district-2015m-343Town of Brunswick – Justice Court (2017M-285)
… Key Findings Collections were not deposited within 72 hours as required. Court personnel were unaware of the bail … Recommendations Ensure that deposits are made within 72 hours, as required by law. Perform monthly bank reconciliations. Discontinue the use of a signature …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/04/town-brunswick-justice-court-2017m-285Hartford Central School District – Cafeteria Collections (2018M-10)
… were properly recorded and deposited intact and in a timely manner for the period July 1, 2016 through … Background The Hartford Central School District is located in the Towns of Argyle, Fort Ann, Granville, Hartford, Hebron and Kingsbury in Washington County. The District, which is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/hartford-central-school-district-cafeteria-collections-2018m-10Elmwood Village Charter School – Building Acquisition (2017M-237)
… officials adequately and appropriately acquired a building in the most cost-beneficial manner that also met the School’s … Elmwood Village Charter School is located in the City of Buffalo in Erie County. The School, which is governed by a … for real estate transactions to ensure the School’s best interest. …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237Cairo-Durham Central School District – Information Technology (2017M-246)
… in Albany County. The District, which is governed by an elected nine-member Board of Education, has …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/cairo-durham-central-school-district-information-technology-2017m-246Town of Neversink – Multiyear Planning and Fund Balance Management (2017M-260)
… Purpose of Audit The purpose of our audit was to determine whether the Board had multiyear … 1, 2016 through August 17, 2017. Background The Town of Neversink is located in Sullivan County and has a … Town of Neversink Multiyear Planning and Fund Balance Management …
https://www.osc.ny.gov/local-government/audits/town/2018/02/09/town-neversink-multiyear-planning-and-fund-balance-management-2017m-260Ossining Union Free School District – Financial Management (2017M-176)
… purpose of our audit was to determine whether the Board and District officials adopted reasonable budgets and adequately managed the District’s financial condition for … Recalculated unrestricted fund balance ranged between 5 and 9 percent of ensuing years’ appropriations, exceeding the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/ossining-union-free-school-district-financial-management-2017m-176Opinion 92-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … on the issues discussed in the opinion. FEES -- Imposition of (solid waste generation fee); (retroactively) LANDFILL -- …
https://www.osc.ny.gov/legal-opinions/opinion-92-18Loans: Applying and Repaying
… Retirement Online is the fastest and easiest way to apply for a loan with NYSLRS. You can see how much you are eligible to borrow, what the repayment amount would be and if your … any existing loans and manage your loan payments. Sign in to your Retirement Online account , then look under ‘My …
https://www.osc.ny.gov/retirement/members/loans-applying-and-repayingCUNY Bulletin No. CU-288
… procedures for processing payment of the Nurses’ Health Specialty Differential. Affected Employees Employees in the … Background The annual payment of the Nurses’ Health Specialty Differential is made in accordance with the … Carmelo Batista, Jr. are eligible for the following Health Specialty Differentials: Full-time employees who are Active …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-288-payment-cuny-nurses-health-specialty-differential