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Village of Bellport – Claims Processing (2014M-126)
… 30, 2013. Background The Village of Bellport is located in the Town of Brookhaven in Suffolk County, has a population of approximately 2,800 … to payment. Ensure that valid contracts or agreements are in place for all claims paid, where necessary. … Village of …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126Mastic Beach Fire District – Cash Disbursements (2017M-38)
… Purpose of Audit The purpose of our audit was to determine whether the Board of Fire Commissioners ensured that disbursements were …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38VIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… transactions using a General Ledger Journal Entry in SFS. Expenditure transfers include: Expenditure transfers … between funds. Current SFS functionality prevents the submission of adjustments and transfers between funds in the submodules. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfersX.2 Guide to Vendor Management Policies – X. Guide to Vendor/Customer Management
… contracts, purchase requisitions, purchase orders, and in general, process voucher payments in the Statewide Financial System (SFS) with vendors that have been successfully registered in the Statewide Vendor File and have valid New York State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x2-guide-vendor-management-policiesMarcellus Central School District – Online Banking (2020M-66)
… and secure. Key Findings Officials segregated the duties of employees responsible for online banking transactions, but … computer was not always used for online banking and none of the employees involved in online banking received Internet …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66Western Sullivan Public Library – Library Operations (2015M-156)
… Purpose of Audit The purpose of our audit was to examine the Library’s financial … is located in Sullivan County and serves the residents of the Sullivan West Central School District. The Library, … library buildings, is governed by a nine-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal …
https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156Bayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)
… is an autonomous entity, chartered by the State Board of Regents, located in the Town of Brookhaven in Suffolk County. …
https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013mOverview – Travel and Conference Expense Management
… out travel and conference policy, specifically designed for your operations, is the foundation for establishing … firefighters and online training. We have provided legal references, whenever applicable, in endnotes and additional legal references are provided in Appendix B . … One of the …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/overviewState Agencies Bulletin No. 1883
… Purpose The purpose of this bulletin is to notify agencies of the 2021 maximum salary limit for … 404(I), 408(k)(3)(C), and 408(k)(6)(D)(ii) will increase to $290,000 for the 2021 calendar year. Effective Dates … January 14, 2021. OSC Actions OSC will update PayServ to reflect the Maximum Salary Limit for the 2021 Calendar …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1883-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5Southside Academy Charter School - Enrollment and Billing (2019M-70)
… the Syracuse City School District (SCSD) $28,640 in charter school tuition for the 2017-18 school year and it … total of $27,389. The School does not have a good process in place to identify changes in residency, and we found inconsistencies in student …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70Town of Tyre - Long-Term Planning (2019M-61)
… capital plans. A reserve plan which details justifications for reserves to be established or maintained, funding levels and plans for use. The Highway Superintendent did not: Submit an annual … adopt comprehensive multiyear financial and capital plans for a three- to five-year period. Adopt a formal reserve plan …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61North Babylon Union Free School District – Financial Condition (2016M-32)
… The North Babylon Union Free School District is located in the Town of Babylon, Suffolk County. The District, which … District officials employed budgeting practices resulting in fund balance appropriations that were not needed. The … calculations or justifications for the funding levels in the reserves. The District maintained balances in two …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/north-babylon-union-free-school-district-financial-condition-2016m-32New York State Department of Labor - Unemployment Insurance Payments to County Jail Inmates (2015M-278)
… inmates’ eligibility for UI benefits. Key Findings NYSDOL does not have complete and accurate inmate records, which …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/12/02/new-york-state-department-labor-unemployment-insurance-payments-countySouth Lewis Central School District – Financial Condition (2016M-83)
… our audit was to review the District’s financial condition for the period July 1, 2014 through September 30, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $25.1 … unassigned fund balance exceeded the 4 percent legal limit for fiscal years 2012-13 through 2014-15. The Board has not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/south-lewis-central-school-district-financial-condition-2016m-83Wheelerville Union Free School District – Fund Balance (2016M-9)
… Purpose of Audit The purpose of our audit was to review the District’s … The Wheelerville Union Free School District is located in the Town of Caroga in Fulton County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9North Rose-Wolcott Central School District – Financial Management (2016M-22)
… audit was to evaluate the District’s financial management for the period July 1, 2014 through January 4, 2016. … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year were approximately $26.6 million. … plan that details the appropriate and necessary levels for reserve funds and prescribes how the reserve fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22Hancock Central School District – School Lunch Operations (2015M-176)
… of Audit The purpose of our audit was to determine whether District officials ensured that meals offered to students … and prepared in the most economical and productive manner for the period July 1, 2013 through April 14, 2015. Background The Hancock Central School District is located in the Towns of Hancock, Deposit …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/hancock-central-school-district-school-lunch-operations-2015m-176Salmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)
… The Salmon River Central School District is located in the Towns of Bangor, Bombay, Fort Covington and Westville in Franklin County, the Town of Brasher in St. Lawrence County and the Saint Regis Mohawk …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financialNanuet Union Free School District – Payroll (2015M-287)
… of our audit was to evaluate internal controls over payroll for the period July 1, 2014 through July 27, 2015. … informed decisions. District officials did not provide the payroll clerk with written procedures for processing the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/nanuet-union-free-school-district-payroll-2015m-287Millbrook Central School District – Claims Processing (2015M-48)
… Purpose of Audit The purpose of our audit was to examine the District’s claims auditing … Millbrook Central School District is located in the Towns of Washington, Union Vale, Clinton, LaGrange, Stanford and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/millbrook-central-school-district-claims-processing-2015m-48