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Germantown Central School District – Payroll (2023M-3)
… (District) officials accurately paid employees and the compensation was supported and authorized by the Board of Education (Board). Key Findings The District did not have … work performed by these employees. Ensure that employees are paid in accordance with approved salaries and/or …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3Briarcliff Manor Union Free School District - Procurement (2020M-173)
… ] Audit Objective Determine whether Briarcliff Manor Union Free School District (District) officials used a competitive … Determine whether Briarcliff Manor Union Free School District District officials used a competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/briarcliff-manor-union-free-school-district-procurement-2020m-173St. Paul Boulevard Fire District - Board Oversight (2018M-116)
… St Paul Boulevard Fire District Board Oversight 2018M116 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/st-paul-boulevard-fire-district-board-oversight-2018m-116Monroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)
… $900 which were all over the $100 limit established by the New York State Education Department (SED). Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019mNortheastern Clinton Central School District – Transportation State Aid (2024M-47)
… transportation State aid (transportation aid) for new bus acquisitions. Key Findings District officials did not … transportation State aid transportation aid for new bus acquisitions …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-transportation-state-aidState Agencies Bulletin No. 1155
… Division of the Budget Policy and Reporting Manual, Item B-300 and Item B-300A (effective March 29, 2012), maintenance rates have been increased. Note : Item B-300 and B-300A present information for specific … The Division of Budget Policy and Reporting Manual, Item B-300 and Item B-300A (effective March 29, 2012) are available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1155-change-maintenance-rates-employee-housing-and-mealsXI-A.9 Receiving – XI-A. Purchasing
… OVERVIEW AND POLICIES Overview The purpose of this section is to provide guidance to ensure that agencies receive the … supporting receipt of goods or services. While it is an independent control point, timely receipts have … Procurement Card purchases where the mandatory use of PO is not required Utilities (including, but not limited to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a9-receivingII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
The basic financial statements consist of statements comprised of both governmentwide and fund financial statements and notes to the financial statements
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsOpinion 93-4
… be authorized by a two-thirds vote of the town board and is neither subject to mandatory referendum nor is the town board authorized to provide for a referendum on … tax certiorari judgment and, if so, whether the resolution is subject to referendum or a super-majority vote of the …
https://www.osc.ny.gov/legal-opinions/opinion-93-4State Agencies Bulletin No. 563
… CT, DR, F8, G9, S8, S9, SA, SD, SG, SK, SS, SN, SR, SY, TD. Background The SUNY Charitable Giving Campaign to be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/563-suny-foundation-deduction-codesConesus Volunteer Fire Department – Financial Controls (2014M-42)
Conesus Volunteer Fire Department Financial Controls 2014M42
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42Palmyra-Macedon Central School District – Transportation State Aid (2017M-116)
… The Palmyra-Macedon Central School District is located in the Towns of Palmyra, Macedon and Walworth in Wayne County and the Towns of Farmington and Manchester in Ontario County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/palmyra-macedon-central-school-district-transportation-state-aid-2017mArkport Central School District – Payroll (2016M-338)
… The objective of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through August … the District Clerk’s calculations of unused leave or the payroll clerk’s calculations of separation payments. Key Recommendations Develop and adopt written payroll policies and procedures. Review the calculations for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338Lockport Public Library – Claims Processing (2015M-192)
… auditing process for the period July 1, 2013 through June 24, 2015. Background The Lockport Public Library is located …
https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192Clinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)
… The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through October … ClintonEssexWarrenWashington BOCES Payroll 2015M353 …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/clinton-essex-warren-washington-boces-payroll-2015m-353State Agencies Bulletin No. 1697
… 415 of the Internal Revenue code, which provides for dollar limitations on benefits and contributions under …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1697-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedIthaca Area Wastewater Treatment Facility – Energy Cost Savings (2016M-234)
Ithaca Area Wastewater Treatment Facility Energy Cost Savings 2016M234
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/ithaca-area-wastewater-treatment-facility-energy-cost-savings-2016m-234Ellenville Central School District – Financial Condition (2015M-330)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/ellenville-central-school-district-financial-condition-2015m-330Huntington Manor Fire District – Cash Disbursements (2014M-108)
… 31, 2013. Background The Huntington Manor Fire District is located in the Town of Huntington is Suffolk County. The District is a district corporation of the State, distinct and separate …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108Local Government – 2022 Financial Condition Report
… representing over 53 percent of total revenue for each class; villages received $1.4 billion (47.5 percent) and fire districts, which are the class most … reduced many local government expenditures, often as a result of the closure of buildings (including school …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-government