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Gowanda Central School District – Financial Management (2016M-368)
… School District is located in Cattaraugus, Chautauqua and Erie Counties. The District, which operates three schools … For the 2013-14 through 2015-16 fiscal years, the Board and District officials overestimated expenditures by a total … limit. The Board did not adopt a written reserve policy and three reserves appear to be overfunded. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368Parishville-Hopkinton Central School District – Financial Management (2017M-72)
… Parishville-Hopkinton Central School District is located in the Towns of Hopkinton, Parishville, Potsdam and Stockholm in St Lawrence County and has approximately 430 students. The … over fiscal years 2013-14 through 2015-16, which resulted in appropriated fund balance not being used. The Board did …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017mIsland Park Union Free School District – Information Technology Asset Management (2016M-270)
… controls over its information technology (IT) assets for the period July 1, 2014 through December 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $37 … physical IT inventory count, immediately identify or tag IT assets as District property upon receipt or …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-assetWallkill Central School District – Financial Management (2015M-294)
… Background The Wallkill Central School District is located in the Towns of Newburgh, Montgomery, Gardiner, Plattekill … budgets with excessive appropriations that resulted in operating surpluses each year and that appropriated fund … reasonable. Develop a plan to use the surplus fund balance in a manner that benefits District taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/wallkill-central-school-district-financial-management-2015m-294Lockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… The purpose of our audit was to evaluate the District’s transportation operations for the period July 1, 2013 through … or proposals for primary transportations services and the transportation consultant did not provide all of the services … responsibility. The mileage information submitted by the transportation vendor for fuel reimbursements was not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-andMonroe-Woodbury Central School District – Budget Review (B6-13-6)
… whether the significant revenue and expenditure estimates in the District’s proposed budget for the 2013-14 fiscal year … totaling $6 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2003. Local … we found the significant revenue and expenditure estimates in the District’s proposed budget to be reasonable. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6East Moriches Union Free School District -- Budget Review (B17-7-4)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s proposed budget for the 2017-18 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4Chenango Valley Central School District -- Budget Review (B17-4-5)
… general fund and food service fund as of June 30, 2008. New York State Local Finance Law Section 10.10 requires …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5Jamesville-Dewitt Central School District – Procurement (2016M-264)
… The Jamesville-Dewitt Central School District is located in the Towns of Dewitt, LaFayette, Manlius, Onondaga and Pompey in Onondaga County. The District, which operates five schools … competition when procuring professional services. In one instance, District officials overpaid a contract by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Huntington Union Free School District – Financial Condition (2015M-356)
… The Huntington Union Free School District is located in the Town of Huntington in Suffolk County. The District, which operates eight schools … Discontinue the practice of adopting budgets that result in the appropriation of unassigned fund balance that will not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)
… and claims processing. Furthermore, District officials had developed appropriate segregation of duties amongst …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operationsMargaretville Central School District – Fund Balance (2015M-55)
… Margaretville Central School District serves eight towns in Delaware, Greene and Ulster counties and operates one … the amount of the District’s unrestricted fund balance is in compliance with Real Property Tax Law statutory limits and reduce the amount of unrestricted fund balance in a manner that benefits District taxpayers. Such uses could …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55Amityville Union Free School District – Payroll (2016M-155)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls … Union Free School District is located in the Town of Oyster Bay in Nassau County and the Town of Babylon in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155How to Report Days Worked – Legacy Reporting
… The number of days worked you report for your employees has a direct impact on their retirement benefits. We use days worked to determine service credit, which is the basis for benefit …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/how-report-days-workedState Agencies Bulletin No. 503
… the PayServ and Query Bulletin Boards prior to Pay Period 20. Questions Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/503-calculating-base-salary-pef-employees-who-have-been-promotedComptroller DiNapoli Releases Municipal Audits
… the former department director entered a guilty plea in Carmel Town Court on Feb. 23, 2016 to a class A misdemeanor. …
https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-releases-municipal-auditsXII.4.F Proper Invoice – XII. Expenditures
… be in narrative or code values format); Quantity of goods, property, or services delivered or rendered*; Amount … vendors should only invoice an agency once the goods, property, or services have been delivered or rendered. If the … should contain the following information: NYS Vendor ID number; Invoice Date; Unique invoice number as described …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4f-proper-invoiceDiNapoli: Waiving Waiting Period for Public Workers' Retirement Protects Families During Pandemic Crisis
… Governor Cuomo’s Executive Order waiving the statutory 15-day waiting period before a public employee’s service … lines battling the coronavirus in their communities every day,” DiNapoli said. “God forbid something should happen to … Order 202.18 authorizes a retroactive waiver of the 15 day waiting period to March 7, 2020, the date that the state …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-waiving-waiting-period-public-workers-retirement-protects-families-during-pandemic-crisisRepaying Your NYSLRS Loan after Retirement
… System (ERS) retirees who retired with an outstanding loan to repay that loan and increase their pension. Retirees … information about taking a NYSLRS loan. How Much Do I Need to pay? If you retired with an outstanding loan, your pension … go toward repaying your outstanding loan balance. In order to pay back your loans, you must pay the full balance of the …
https://www.osc.ny.gov/retirement/retirees/repaying-your-nyslrs-loan-after-retirementContract Award and Performance
… Purpose To determine whether the New York State Energy Research and Development Authority … Our audit included contracts awarded or modified during the period April 1, 2011 through March 31, 2013. Background … NYSERDA, a public benefit corporation created in 1975 by the New York State Legislature, is governed by a 13-member …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/contract-award-and-performance