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Wheelerville Union Free School District – Fund Balance (2016M-9)

… our audit was to review the District’s financial condition for the period July 1, 2011 through June 30, 2015. Background … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $4.4 million. … funded the capital reserve with no established plans for it. Key Recommendations Ensure that the amount of the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9

North Rose-Wolcott Central School District – Financial Management (2016M-22)

… financial or capital plans. Key Recommendations Adopt a comprehensive reserve fund plan that addresses the purpose, … accumulation and use of reserve funds. Develop and adopt a sustainable multiyear financial and capital plan for a three- to five- year period, and make appropriate …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22

Village of Freeville – Time Attendance and Leave Accruals (2017M-24)

… 2, 2016. Background The Village of Freeville is located in the Town of Dryden in Tompkins County and has a population of approximately 520. … consistently followed established procedures outlined in the employee handbook. Key Recommendations Review and …

https://www.osc.ny.gov/local-government/audits/village/2017/05/12/village-freeville-time-attendance-and-leave-accruals-2017m-24

Hancock Central School District – School Lunch Operations (2015M-176)

… to determine whether District officials ensured that meals offered to students were nutritious and prepared in the most … School District is located in the Towns of Hancock, Deposit and Tompkins in Delaware County. The District, which …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/hancock-central-school-district-school-lunch-operations-2015m-176

Salmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)

… School District is located in the Towns of Bangor, Bombay, Fort Covington and Westville in Franklin County, the Town of …

https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financial

Chenango Valley Central School District – Budget Review (B4-14-8)

… The Chenango Valley Central School District, located in Broome County, issued debt totaling $3.5 million to liquidate the …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/chenango-valley-central-school-district-budget-review-b4-14-8

Binghamton City School District – Financial Condition (2013M-242)

… in the City of Binghamton and the Town of Fenton in Broome County. The District is governed by the Board of Education …

https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/binghamton-city-school-district-financial-condition-2013m-242

Town of Schaghticoke – Water Operations (2016M-390)

… segregated. The Board did not approve water billings and customer account adjustments. The Board did not perform an …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-schaghticoke-water-operations-2016m-390

Town of Newfane – Supervisor's Financial Records (2017M-7)

… 17, 2016. Background The Town of Newfane is located in Niagara County and has a population of approximately 9,600. The Town is governed by … monthly financial reports to the other Board members. A property tax payment totaling $3,365 was returned by the …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7

Hilton Central School District – Network Access Controls (2022M-200)

… School District (District) officials ensured network access controls were adequate. Key Findings District officials did not ensure that network access controls were adequate. As a result, data and … misuse or loss. In addition to sensitive network access control weaknesses that we confidentially communicated to …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200

Village of Shortsville – Board Oversight (2015M-5)

… The Village of Shortsville is located in the Town of Manchester, Ontario County, and has a population of … Key Recommendations Audit the Village’s annual financial report and supporting books annually, or engage the services …

https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5

Village of Port Dickinson – Financial Condition (2014M-154)

… Background The Village of Port Dickinson is located in Broome County and has a population of approximately 1,700. The …

https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154

State Agencies Bulletin No. 1980

… Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. … State Agencies Bulletin No 1980 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1980-2022-tier-6-overtime-limit-nyc-retirement-systems-nycers-nyctrs-and

State Agencies Bulletin No. 1978

… Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. … State Agencies Bulletin No 1978 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1978-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-defined

VIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries

… An Expenditure transfer is used to adjust or reclassify previously posted expenditure accounting … Operations REV. 07/02/2019 … An Expenditure transfer is used to adjust or reclassify previously posted expenditure …

https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfers

X.2 Guide to Vendor Management Policies – X. Guide to Vendor/Customer Management

… IDs. Business Units must initiate the registration process for any vendor with which they do business if the vendor is … Each vendor in the Statewide Vendor File is responsible for ensuring the accuracy of its information, including … Customers and Local Customers. Customers are used for billing and tracking receivables in the SFS. Business …

https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x2-guide-vendor-management-policies

Western Sullivan Public Library – Library Operations (2015M-156)

… regarding maintaining three library facilities. Solicit feedback from patrons to make informed decisions on programs and services provided and increase circulation … …

https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156

Bayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)

… used competitive methods to obtain good and services for the period of July 1, 2012 through July 31, 2013. … is governed by an elected five-member Board of Trustees. For the 2012-13 fiscal year, the Library’s expenditures were … into. Key Recommendations Develop written procedures for maintenance of leave time records and ensure that …

https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013m