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Mount Markham Central School District – Financial Management (2020M-39)
… $1.4 million (5.6 percent) from 2016-17 through 2018-19. In the last three completed fiscal years, the District … totaling $2.3 million instead of the $2.6 million in deficits planned in the budgets. District officials have not updated the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39Town of Kiantone – Town Clerk (2014M-273)
… Purpose of Audit The purpose of our audit was to review the processes and procedures over … 1, 2013 through August 1, 2014. Background The Town of Kiantone is located in Chautauqua County and has a … The purpose of our audit was to review the processes and procedures over …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-kiantone-town-clerk-2014m-273Town of Butternuts – Accounting and Reporting (2016M-323)
… The Board improperly allocated approximately $181,500 of sales tax distributions and $150,400 of State transportation aid … which include the equitable and proper allocation of sales tax revenues and correct the payment of prior years’ …
https://www.osc.ny.gov/local-government/audits/town/2016/11/25/town-butternuts-accounting-and-reporting-2016m-323Edinburg Common School District – Tax Collection (2016M-233)
… Purpose of Audit The purpose of our audit was to review the Tax Collector’s process for the period July 1, … cash collections but remitted $92,323 in cash collections to the Business Manager for deposit, resulting in a shortage … process, including reviewing cash receipts from the system to determine whether all money reported as collected agrees …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233North Babylon Union Free School District – Financial Condition (2016M-32)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … that were not needed. The Board transferred funds to the District’s reserves without calculations or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/north-babylon-union-free-school-district-financial-condition-2016m-32Rocky Point Union Free School District – Financial Condition (2015M-170)
… in each reserve fund, how each reserve would be funded or when reserve funds would be used. Amounts retained in two …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/rocky-point-union-free-school-district-financial-condition-2015m-170Bainbridge-Guilford Central School District – School Lunch Operations (2015M-172)
… Board of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year were $501,900. Key … BainbridgeGuilford Central School District School Lunch Operations 2015M172 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bainbridge-guilford-central-school-district-school-lunch-operations-2015mHendrick Hudson Central School District – Financial Condition (2013M-241)
… The Hendrick Hudson Central School District is located in Westchester County and includes the Town of Cortlandt and … reasonable budgets and managed fund balance responsibly in accordance with statute. Although the District’s fund … over the past five years, from $8.5 million beginning in 2009 to $4.6 million in 2013, the District is not …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/hendrick-hudson-central-school-district-financial-condition-2013m-241Garrison Union Free School District – Financial Condition (2016M-108)
… The Garrison Union Free Central School District is located in the Town of Philipstown, Putnam County. The District, … Key Findings The District overestimated appropriations in the adopted budgets from 2010-11 through 2014-15. … Unrestricted fund balance averaged almost 30 percent during the same period, which exceeded the 4 percent legal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/garrison-union-free-school-district-financial-condition-2016m-108Wheelerville Union Free School District – Fund Balance (2016M-9)
… annual budgets that was not used. The District funded the capital reserve with no established plans for it. Key … and anticipated operations. Develop a plan for the future funding and use of the capital reserve fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9East Moriches Union Free School District – Budget Review (B7-14-3)
… for the 2014-15 fiscal year are reasonable. Background The East Moriches Union Free School District, located in Suffolk … East Moriches Union Free School District Budget Review B7143 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/01/east-moriches-union-free-school-district-budget-review-b7-14-3Brookfield Central School District – Financial Condition (2014M-48)
… is located in the Towns of Brookfield, Hamilton and Madison in Madison County, the Towns of Bridgewater and Sangerfield in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48Review of the Local Development Corporation of Laurelton, Rosedale and Springfield Gardens (LDC)
… Purpose The objective of our examination was to determine whether payments made to the Local Development Corporation of Laurelton, Rosedale and Springfield Gardens (LDC) under … On June 9, 2014, the LDC claimed the remaining $48,750.00 of the contract amount. To receive the second claim, the LDC …
https://www.osc.ny.gov/state-agencies/audits/2015/08/24/review-local-development-corporation-laurelton-rosedale-and-springfield-gardens-ldcEast Moriches Union Free School District – Budget Review (B7-13-3)
… for the 2013-14 fiscal year are reasonable. Background The East Moriches Union Free School District, located in Suffolk … East Moriches Union Free School District Budget Review B7133 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3Town of Ira – Financial Management (2014M-280)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … 1, 2013 through November 13, 2014. Background The Town of Ira is located in Cayuga County and has a population of … The purpose of our audit was to review the Towns financial management and …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-ira-financial-management-2014m-280XI.18.J Gender-Based Violence and the Workplace – XI. Procurement and Contract Management
… impose the requirement. Under New York State Procurement Guidelines, a “bidder” is defined as “any individual, …
https://www.osc.ny.gov/state-agencies/chapter-xi/xi18j-gender-based-violence-and-workplaceUnified Court System Bulletin No. UCS-319
… of the April 2022 Unified Court System (UCS) Retroactive Security and Law Enforcement Differential Payment (SLED) … 442 Pre-Tax Adoption 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency GARNSH … Payments for Individuals Who Filed for Retirement Social Security Benefits: Per Internal Revenue Service Publication …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-319-retroactive-april-2022-ucs-sled-payment-increaseOther Bulletin No. 18
… retirement contributions, garnishments and federal levies. Tax Information The LLS payment is taxable income subject to … taxes and income taxes. If the employee has any additional tax amount on the Update Employee Tax Data page, the additional amount will be deducted from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-18-october-2013-state-university-construction-fund-scf-civilState Agencies Bulletin No. 1249
… salary was equal to or greater than the Job Rate of the lower grade and whose salary upon application of the April … grade is entitled to the job rate credit of the lower grade. The increment code of an employee receiving the … an increment code reflecting the job rate credit of the lower grade in the Incr. Code field. The following employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1249-april-2012-management-and-confidential-mc-longevity-lump-sum-llsState Agencies Bulletin No. 1359
… code of Paid Leave of Absence/MLS); and Works in a food service or direct care title (see GOER memorandum for a … part-time employees must have worked at least twenty (20) hours per week to be eligible. An employee who otherwise … part-time employees must have worked at least twenty (20) hours per week to be eligible. An employee who otherwise …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1359-2014-uniform-maintenance-allowance-and-2014-work-related-clothing