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2016 Financial Condition Report – 2016 Financial Condition Report
… large balance, which enhances budgetary flexibility in the near term and is expected to support increased capital …
https://www.osc.ny.gov/reports/finance/2016-fcrGreenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… Audit Objective Determine whether Greenburgh Central School District (District) officials properly established the … Determine whether Greenburgh Central School District District officials properly established the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Opinion 2001-6
… use foreign fire insurance tax monies to buy a computer a fax machine and a refrigerator for department use …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6Lyncourt Union Free School District – Information Technology (2020M-121)
… has an increased risk that it could lose important data and suffer serious interruption in operations. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-1212021 Financial Condition Report – 2021 Financial Condition Report
… the State’s financial footing. This Financial Condition Report can help New Yorkers better understand the impacts of … long-term outlook for State finances. Read More About this Report This report provides citizens with an overview of the financial …
https://www.osc.ny.gov/reports/finance/2021-fcrTown of Marilla – Town Supervisor’s Activities (2015M-27)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s financial records and reports for … relied on a certified public accounting firm (CPA) to maintain the accounting records without oversight, … funds. The Board did not annually audit, or cause to be audited, the Supervisor’s records, as required by law. …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27Internal Control System Components
… Purpose To determine whether the Office of Temporary and Disability Assistance’s (Office) management of its internal control system … communication, and monitoring. Key Finding We found the Office’s Internal Control System appropriately addresses all … To determine whether the Office of Temporary and Disability Assistances Office …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-componentsLong Beach City School District – Financial Management (2023M-147)
… this was not clearly stated in annual budget documents for voter approval. Prior to the non-transparent and … revenues by an average of $1.6 million annually for a three-year period. Adopted budgets that appropriated … million and $4.1 million, totaling more than $8.5 million for a three-year period. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Schenectady City School District – Math Workbook Inventory (2023M-65)
… Key Findings District officials did not maintain adequate inventory records and ordered excessive quantities of … Officials did not maintain a comprehensive perpetual inventory of workbooks, nor did they perform annual inventory counts at year-end. As a result, officials were not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65State Agencies Bulletin No. 1129
… submission to SFS. The file contains an accounting charge lines summarized by Position Pool and SFS Account Code and is … be accepted for processing in SFS, all accounting charge lines have to be valid Cost Centers. Transition to SFS SFS … If the Cost Center is still required in SFS agencies must map the cost center and assign chart field values. All …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1129-updates-cost-centers-statewide-financial-system-sfs-and-payserv-accountOpinion 97-10
… the issues discussed in the opinion. PUBLIC CONTRACTS -- Installment Purchase Contracts (authority to use for … subdivisions, including fire districts, to enter into "installment purchase contracts" in accordance with the … among other things, the procedures for entering into installment purchase contracts (see 2 NYCRR Part 39). For …
https://www.osc.ny.gov/legal-opinions/opinion-97-10XIV.15 Updating Agency Contacts – XIV. Special Procedures
… per topic. One contact is permitted for several topics at the agency’s discretion. State Agency - Head of Agency … activities of an agency, facility, or campus. Yes, if position exists State Agency - Audit Liaison Responsible for … employees, making any changes as necessary. Yes Payroll IT Coordinator Responsible for handling file transmittals sent …
https://www.osc.ny.gov/state-agencies/chapter-xiv15/xiv15-updating-agency-contactsReport Types – Enhanced Reporting
… There are three report types you can submit in Retirement Online : the regular report, the adjustment report and the enroll/job report. You use the regular report … Three different report types can be submitted through Retirement Online the regular report the adjustment report and the enrolljob report …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/report-typesUnity House of Troy – Compliance With the Reimbursable Cost Manual
… positions, and the personal service costs for one of its classrooms for a full year, although the classroom operated …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/unity-house-troy-compliance-reimbursable-cost-manualIV.4.A Department Operations – Personal Service – IV. Accounting Codes - Uses and Descriptions
… employee is regularly employed. 50107 Regular Employee – Lump Sum Compensation to a regular employee upon separation from … employee is regularly employed. 50207 Temporary Employee – Lump Sum Compensation to a temporary employee upon separation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4a-department-operations-personal-serviceBornhava – Compliance With the Reimbursable Cost Manual
… ended June 30, 2014. Background Bornhava, a not-for-profit organization located in Buffalo, New York, offers a range of …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/bornhava-compliance-reimbursable-cost-manualState Agencies Bulletin No. 170
… Code: Applicable earn code Effective Date (inner scroll bar): Last Date of the payroll period Annual Addl Earnings: … Code: Applicable earn code Effective Date (inner scroll bar): Last date employee was eligible for earnings Annual … adjustment earn code Effective Date (inner scroll bar): Date adjustment starts Earnings: Amount to be adjusted …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/170-canceling-additional-annual-salary-factorDelaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)
… $47,500 did not have required asset tags, were not on the inventory or information technology (IT) inventory asset lists and/or had incorrect or no location noted on the inventory list. A color copier and refrigerator with a …
https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixedOpinion 99-13
… Town of Clarkstown , 80 AD2d 846, 444 NYS2d 670; 1986 Opns St Comp No. 86-42, p 69; see also Executive Law, §381[2]). … New York , 30 AD2d 400, 292 NYS2d 145 affd 24 NY2d 1036, 303 NYS2d 80; NY Const, art I, §11; US Const, 14th Amd; 9 McQuillin, Municipal Corps., §§26.36, 26.60; 1983 Opns St Comp No. 83-70, p 81). Each situation must be examined on …
https://www.osc.ny.gov/legal-opinions/opinion-99-13State Agencies Bulletin No. 1179
… agencies of the procedures for the payment of Location Pay, Location Pay Mid-Hudson, Inconvenience Pay and Overtime Adjustments for Seasonal employees. Affected … agencies of the procedures for the payment of Location Pay Location Pay MidHudson Inconvenience Pay and Overtime …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1179-location-pay-location-pay-mid-hudson-and-inconvenience-pay-seasonal