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City of Binghamton – City Operations (2015M-280)
… Purpose of Audit The purpose of our audit was to assess the City’s operations for costs savings and revenue … Key Findings Since at least 1999, the City issued debt to finance the purchase of items that are normally purchased … issue debt when other funds are not available. If funds do not become available in the budget, City officials could …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… 2008 to 2012. Consequently, the general fund had to borrow money from the highway fund in 2012 so it could pay its …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27Wyandanch Union Free School District – Budget Review (B23-7-1)
budget review wyandanch school
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Village of Spencer – Financial Condition (2013M-119)
… reduce future tax levies. Attend local government training on fiscal oversight and accounting. …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Town of Minetto – Financial Condition (2013M-284)
… of our audit was to review the Town’s financial condition for the period January 1, 2012, to July 31, 2013. Background … elected Board members, is the legislative body responsible for managing Town operations. The Town’s budgeted appropriations for the 2013 fiscal year are approximately $473,000 in the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Village of Fairport Industrial Development Agency – Board Governance (2015M-195)
… activities for the period October 1, 2012 through March 12, 2015. Background The Village of Fairport Industrial … if it is a department of the Village of Fairport Office of Community and Economic Development, which inappropriately … to statutory amendments that require IDAs to return such funds to the affected taxing jurisdictions. The Agency made …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardPember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… 2011 through April 26, 2013. Background The Pember Library and Museum is located in the Village of Granville. The … An accounting firm prepares the accounting records, and the Executive Director provides the Board with financial … Board did not adopt a budget for the fiscal years 2011-12 and 2012-13, as required by the by-laws, and did not monitor …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Town of Big Flats – Financial Management (2013M-170)
… of our audit was to review the Town’s financial management for the period January 1, 2010, to May 1, 2013. Background … revenues, expenditures, and fund balance available for appropriation. Adopt a fund balance policy governing the … establishing authorized reserves to accumulate money for a future purpose. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Division of Housing and Community Renewal Bulletin No. DH-22
… Unit 67 will now be eligible to receive their five (5) and ten (10) year Longevity Payments effective on the first day … anniversary date where the employee reaches five (5) or ten (10) years of continuous service at or above the Job Rate … Payments for eligible employees who received a five (5) or ten (10) year Longevity Payment effective 4/1/04 or later and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-22-change-longevity-payment-eligibility-employeesState Comptroller DiNapoli Releases Municipal Audits
… (Chautauqua County) Auditors could not determine whether swim program fees totaling $21,843 were properly accounted … Volunteer Fire Corporation was adequate in addressing what periodic financial reports the company had to provide … The board did not adequately segregate the treasurer’s duties or implement mitigating controls. The board also did …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 793
… Purpose To inform agencies of the new DOB requirement. Background Per … December 24, 2007 and impacts those employees electing to join the Optional Retirement Program and who do not direct their own investments. In order to comply with this Final Regulation, TIAA/CREF has notified …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/793-date-birth-dob-requirement-new-members-tiaacref-retirement-planXI.2.M Acknowledgment of Contractor’s Signature – XI. Procurement and Contract Management
… acknowledgment applies to the signature of the contractor with whom the State is doing business. It is not necessary …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2m-acknowledgment-contractors-signatureIX.12.K Functional Clearance Patterns – IX. Federal Grants
… until such checks clear the state's bank account or EFT settlement occurs. To calculate CMIA interest liabilities, it …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12k-functional-clearance-patternsIX.12.G Check Clearance Patterns – IX. Federal Grants
… of: Timing the drawdown of selected federal programs, as with Medicaid beneficiary payments; or Use when calculating …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12g-check-clearance-patternsAppendix B – Selected Legal References Pertaining to the Audit of Claims Function – Improving the Effectiveness of Your Claims Auditing Process
… For special district libraries refer to the enabling legislation …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-b-selected-legal-references-pertaining-audit-claims-functionXIII.10.D Refunds Owed to the State by an Employee - To Agency Sole Custody Account – XIII. Employee Expense Reimbursement
… Refunds to an Agency Sole Custody Account Process and Transaction … of SFS. The Business Unit must maintain documentation to support the advance to the employee and must make that available to the Office of … section provides Online Agencies with information related to refunds owed to the State by an employee using the Due to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10d-refunds-owed-state-employee-using-due-state-offsetCUNY Bulletin No. CU-838
… Purpose: The purpose of this bulletin is to notify agencies of health benefit rate changes. Affected … Questions regarding this bulletin should be directed to the University Director of Employee Benefits at CUNY … 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-838-city-new-york-health-benefit-rate-changesAccounts Payable Advisory No. 35
… Subject: Updates to the payment terms available in the Statewide Financial System (SFS) Reference: Guide to Financial Operations (GFO), Chapter XII, Section 5.F.4 - … based on timeliness of payment. Agencies are not allowed to use this term for other types of payments and must receive …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/35-voucher-payment-termsAccounts Payable Advisory No. 40
… 5.E - Paying for Miscellaneous Charges has been added, with the following information: In order to account for …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/40-misc-charge-amount-field-balancing-sectionValley Stream Union Free School District #30 – Purchasing (2016M-171)
… The Valley Stream Union Free School District #30 is located in the Town of Hempstead in Nassau County. The … operates three schools with approximately 1,500 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/valley-stream-union-free-school-district-30-purchasing-2016m-171