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Panama Central School District – Financial Management (2016M-271)
… to review the District’s financial management practices for the period July 1, 2012 through July 19, 2016. Background The Panama Central School District is located in the Towns of Busti, Harmony, North Harmony and … which operates one school with approximately 500 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/panama-central-school-district-financial-management-2016m-271Questar III Board of Cooperative Educational Services – Purchasing (2015M-361)
… educate approximately 34,000 students, is governed by a 11-member Board of Education elected by the boards of the component districts. Budgeted …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/questar-iii-board-cooperative-educational-services-purchasing-2015m-361XII.9.A Obtaining Statewide Financial System Payment Data – XII. Expenditures
… Section Overview and Policies: This section provides agencies with guidance on … made in the Statewide Financial System (SFS). Process and Transaction Preparation: Agencies may need historical … in the SFS for various purposes, including internal audits and certifying the internal controls over the payment process …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9a-obtaining-reports-or-information-office-state-comptrollerVillage of Attica – Justice Court (2014M-30)
… The purpose of our audit was to review the processes and procedures for the Justice Court’s financial operations … 2013. Background The Village of Attica, located in Wyoming and Genesee Counties, is governed by a five-member elected Village Board and has a population of approximately 2,500 residents. The …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/02/village-attica-justice-court-2014m-30Schenectady Municipal Housing Authority – Payroll (2014M-223)
… The Schenectady Municipal Housing Authority is located in the City of Schenectady, in Schenectady County. The Authority, which was established …
https://www.osc.ny.gov/local-government/audits/public-authority/2014/09/12/schenectady-municipal-housing-authority-payroll-2014m-223Fonda-Fultonville Joint Wastewater Treatment Facility - Board Oversight (2019M-252)
… to ensure financial activity was properly recorded and reported and money was safeguarded. Key Findings The Board did not: … inter-municipal agreement. Ensure that the former Chairman and former Fiscal Officer maintained adequate accounting … to ensure financial activity was properly recorded and reported …
https://www.osc.ny.gov/local-government/audits/joint-activity/2020/03/20/fonda-fultonville-joint-wastewater-treatment-facility-board-oversightTravel Advisory No. 14
… Subject : GFO Updates – Responding to Audit Questions & Voucher Denial Codes Guidance : The Office of the State … Chapter/Section Name Description XII.7.A Responding to Voucher and Expense Report Audit Questions Updated to clarify … are responsible for responding to the request. XII.7.B Voucher Denials Updated to reflect the voucher rejection …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/14-gfo-updates-responding-audit-questions-voucher-denial-codesArdsley Union Free School District – Reserve Funds (2015M-348)
… identifying the leave balances for employees entitled to a payout at retirement included employees who were not eligible for a payout based on the collective bargaining agreement. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/ardsley-union-free-school-district-reserve-funds-2015m-348Accounts Payable Advisory No. 73
… Subject: Updated Guidance for Paying Sales Tax and Freight Amounts Reference: Guide to Financial Operations XII.5.E Paying Sales Tax and Freight Amounts Guidance: Guide to Financial Operations XII.5.E Paying Sales Tax and Freight Amounts informs State agencies about the payment …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/73-paying-sales-tax-and-freight-amountsVillage of Waverly – Financial Condition (2014M-137)
… the Village’s budgeting practices and financial condition for the period June 1, 2012 through January 22, 2014. Background The Village of Waverly is located in the Town of Barton, in Tioga County. The Village, which is governed by an elected seven-member Board of Trustees, has …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-waverly-financial-condition-2014m-137Dunham Public Library – Claims Processing (2015M-15)
… of Audit The purpose of our audit was to examine the Library’s claims auditing process for the period October 1, … through September 30, 2014. Background The Dunham Public Library is a school district public library, located in the Village of Whitesboro, Oneida County, …
https://www.osc.ny.gov/local-government/audits/library/2015/06/05/dunham-public-library-claims-processing-2015m-15Area #11 – Physical Controls – Information Technology Governance
… harm, loss or impairment. Such controls include guards, gates and locks, and also environmental controls such as …
https://www.osc.ny.gov/local-government/publications/it-governance/area-11-physical-controlsChenango Valley Central School District – Capital Project Management (2016M-58)
… to examine the District’s management of an ongoing project for the period July 1, 2014 through December 17, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $34.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/17/chenango-valley-central-school-district-capital-project-management-2016mBrasher Falls Central School District – Payroll (2016M-57)
… our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through November 30, 2015. … The Brasher Falls Central School District is located in the Town of Brasher and portions of the Towns of Stockholm … Board of Education. Budgeted general fund appropriations for the 2014-15 fiscal year were about $19 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/brasher-falls-central-school-district-payroll-2016m-57Greenburgh-Graham Union Free School District – Financial Condition (2016M-159)
… need funding, the District incurred interest expenditures and other fees that could have been used to fund other …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greenburgh-graham-union-free-school-district-financial-condition-2016mWesthampton Beach Union Free School District – Claims Processing (2015M-242)
… 1, 2014 through June 30, 2015. Background The Westhampton Beach Union Free School District is located in the Town of … Westhampton Beach Union Free School District Claims Processing 2015M242 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/westhampton-beach-union-free-school-district-claims-processing-2015m-242Dobbs Ferry Union Free School District – Reserve Funds (2015M-264)
… of our audit was to examine the District’s reserve funds for the period July 1, 2014 through July 28, 2015. Background The Dobbs Ferry Union Free School District is located in the Village of Dobbs Ferry in Westchester … operates three schools with approximately 1,470 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/dobbs-ferry-union-free-school-district-reserve-funds-2015m-264George Junior Republic Union Free School District – Tuition Billing (2015M-325)
… period July 1, 2014 through June 30, 2015. Background The George Junior Republic Union Free School District is located … educational facilities to residents of the William George Agency for Children and to students bused from area … George Junior Republic Union Free School District Tuition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/george-junior-republic-union-free-school-district-tuition-billing-2015mCUNY Bulletin No. CU-770
… Purpose: The purpose of this bulletin is to notify agencies of health benefit rate changes. … The purpose of this bulletin is to notify agencies of health benefit rate changes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-770-city-new-york-health-benefit-rate-changes2023 Financial Condition Report – 2023 Financial Condition Report
… Despite significant uncertainty caused by inflation and other factors, State Fiscal Year (SFY) 2022-23 reflected continuing recovery from COVID-19 and economic growth. In this environment, State policymakers increased support for schools, health care and other programs. At the same time, new risks to financial …
https://www.osc.ny.gov/reports/finance/2023-fcr