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Falconer Central School District – Financial Management (2024M-52)
… fund balance to exceed the statutory limit as of June 30, 2023 by 20 percentage points, or $6.1 million. Consistently overestimated budgetary …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… [read complete report – pdf] Audit Objective Determine whether the Village of Pomona (Village) Board of Trustees (Board): Conducted an … Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report (AFR) with the … Determine whether the Village of Pomona Village Board of Trustees Board Conducted an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Montauk Fire District – Board Oversight (2024M-117)
… Annual Financial Report (AFR) for fiscal years 2021, 2022 and 2023, and filed the 2020 AFR nearly 1,200 days late. …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… Purpose of Audit The purpose of our audit was to determine if the Uniondale Fire District Board of Commissioners developed …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardRichmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… and reported and that District moneys are safeguarded for the period January 1, 2012 through October 7, 2013. … The District’s general fund budget totaled $530,523 for the 2013 fiscal year. Key Findings The District’s … three years because the Board has not adequately budgeted for expenditures. Specifically, the District’s fund balance …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mJefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… accurate cash balances for the District’s checking and savings accounts. Key Recommendations Adopt an investment policy. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013mDayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… and that Company moneys are safeguarded for the period January 1, 2012 through October 21, 2013. Background The … made by the Treasurer were paid with cash from the petty cash fund, leaving no audit trail. Due to these … deficiencies, we reviewed all 162 disbursements from the petty cash fund totaling approximately $14,000 from January …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… whereby the City and the Village jointly own a sewage treatment plant and related facilities located in the Town of … BinghamtonJohnson City Joint Sewage Treatment Plant Sewage Operation Costs 2015M213 …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mSchoharie County – Stream Restoration Project and Contract Process (2015M-87)
… reporting any variances to the Board in a timely manner; tracking the percentage of completion, calendar days and …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87County of Rockland – Budget Review (B6-14-24)
… revenue shortfall related to the expiration of the County mortgage recording tax law. At the end of the 2014 fiscal … if it does not renew its law establishing a County mortgage recording tax. If the Legislature does not renew the … The Legislature must either renew the County mortgage recording tax, find another source of revenue or …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24North Colonie Central School District – Claims Processing (2013M-9)
North Colonie Central School District Claims Processing 2013M9
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Saranac Central School District – Payroll (2015M-298)
… audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through September 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $31.7 … were not adequately segregated because she was responsible for collecting employees’ time records; recording the hours …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Housing Authority Administrative Expenditures (2016-MS-2)
… reports to the following housing authorities: Albany , Elmira , Town of Hempstead , Jamestown , Port Chester and …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Rochester City School District – Payroll and Procurement (2016M-435)
… the District properly calculated and adequately supported payroll-related payments and payments for goods and services … policies or procedures for the processing or monitoring of payroll payments. In our audit sample of payroll payments, we identified over $356,600 in incorrect or …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435Pittsford Central School District – Security of Personal, Private and Sensitive Information (PPSI) on Mobile Computing Devices and Extracurricular Cash Records and Collections (2016M-92)
… of Audit The objectives of our audit were to determine if District officials adequately safeguarded PPSI on mobile … January 21, 2016. Background The Pittsford Central School District is located in the Towns of Pittsford, Brighton, … County and the Town of Victor in Ontario County. The District, which operates nine schools with approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/pittsford-central-school-district-security-personal-private-and-sensitivePerformance of Duty Disability – Special 20- and 25-Year Plans
… retirement benefit within one year of the alleged incident or occurrence. Otherwise, you must have filed a written notice of the incident or occurrence with: NYSLRS, within 90 days of the incident or occurrence; or Your employer, within 30 days of …
https://www.osc.ny.gov/retirement/publications/1517/performance-duty-disabilityState Agencies Bulletin No. 1384
… addition of new queries due to the PayServ COA conversion and the impact to the current queries used for accounting … data. Affected Employees The accounting, reporting and payroll distribution data for all employees paid through … agencies will be able to compare data across PayServ and SFS, allowing for easier reconciliation of payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1384-new-york-state-payroll-system-payserv-conversion-statewide-financialSUNY Bulletin No. SU-273
… Register. The Earnings Description SUNY Merit Award - MC and the amount paid will appear on the employee’s paycheck … To provide instructions for processing the 2018 1 MC Discretionary Lump Sum Payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-273-discretionary-lump-sum-payments-state-university-new-yorkState Agencies Bulletin No. 880
… All employees who are appointed to a position with a salary above the statutory hiring rate based on Section 130.4 … of Reason Code IHR: Code Description Purpose IHR Dual Incr HR Identifies employees receiving additional compensation … two new reason codes: Code Description Purpose 130 Incr HR 130.4 Identifies employees receiving an increased minimum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/880-new-increased-hiring-rate-reason-codesOpinion 96-18
… discussed in the opinion. VILLAGES -- Powers and Duties (advisory referendum on becoming a city) REFERENDUM -- Advisory (village becoming a city) VILLAGE LAW, §§1-102, … act of the State Legislature, a village may not conduct an advisory referendum on the question of whether the village …
https://www.osc.ny.gov/legal-opinions/opinion-96-18