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Ulster County – Financial Condition (2014M-27)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition for the period of January 1, 2012 through September 30, 2013. Background The County of Ulster is governed by a 23-member elected County Legislature and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/ulster-county-financial-condition-2014m-27Oneonta City School District – Payroll (2017M-202)
… period July 1, 2015 through May 23, 2017. Background The Oneonta City School District is located in the City of Oneonta, Town of Oneonta and portions of the Towns of Laurens, Milford, … Oneonta City School District Payroll 2017M202 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/oneonta-city-school-district-payroll-2017m-202Franklin-Essex-Hamilton Board of Cooperative Educational Services – Payroll (2016M-27)
… our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through November 30, 2015. … boards of the component districts. Budgeted appropriations for the 2015-16 fiscal year total approximately $21.4 …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/franklin-essex-hamilton-board-cooperative-educational-services-payroll-2016m-27Franklin Central School District – Health Insurance Cost Savings (2016M-50)
… cost savings and address rising health insurance costs for the period January 1, 2013 through December 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $6.7 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/06/franklin-central-school-district-health-insurance-cost-savings-2016m-50Lake Pleasant Central School District – Payroll (2016M-8)
… the Town of Lake Pleasant and the Village of Speculator in Hamilton County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/lake-pleasant-central-school-district-payroll-2016m-8Keene Central School District – Claims Processing (2015M-299)
… School District is located in the Towns of Keene and Jay in Essex County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/keene-central-school-district-claims-processing-2015m-299Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Separation Payments (2016M-304)
… examine BOCES’ calculation of employee separation payments for the period July 1, 2014 through April 30, 2016. … by the boards of the districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $47 …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/28/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesHamilton-Fulton-Montgomery Board of Cooperative Educational Services – Procurement (2016M-43)
… 31, 2015. Background The Hamilton-Fulton-Montgomery BOCES is an association of 15 component school districts in … 15 component school districts and their 15,600 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/08/hamilton-fulton-montgomery-board-cooperative-educational-services-procurement-2016mBeaver River Central School District – Payroll (2016M-247)
… evaluate the accuracy of the District’s payroll payments for the period July 1, 2014 through February 29, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $17.4 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/beaver-river-central-school-district-payroll-2016m-247Enterprise Charter School – Enrollment and Billing (2014M-378)
… residency information on file or require that a new proof of residence be submitted when a student's address … Periodically verify students' residences and require new proof of residence when a student moves. …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/27/enterprise-charter-school-enrollment-and-billing-2014m-378Unified Court System Bulletin No. UCS-177
… deduction transactions using the new deduction code 550. Boston Mutual will submit all transactions for enrollments, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-177-new-deduction-code-550-boston-mutual-lifeGreenport Union Free School District - Bank Reconciliations (2019M-161)
… whether the Treasurer prepared accurate and timely bank reconciliations. Key Findings The Treasurer did not: Prepare 26 of 43 months of bank reconciliations in a timely manner. Ensure that the recorded balance for the general fund bank account reflected the actual cash balance for 2016-17 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161Broadalbin Youth Commission - Financial Operations (2018M-19)
… claims were properly audited, adequately supported and for a legitimate purpose. Key Findings Town and Village … agreement. Issue press-numbered duplicate receipts for any cash, checks or money orders received. Audit all …
https://www.osc.ny.gov/local-government/audits/joint-activity/2018/10/05/broadalbin-youth-commission-financial-operations-2018m-19Northeast Central School District - Payroll (2018M-140)
… Northeast Central School District Payroll 2018M140 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/northeast-central-school-district-payroll-2018m-140Town of North Hudson - Payroll (2018M-166)
… Town of North Hudson Payroll 2018M166 …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-north-hudson-payroll-2018m-166Meridale Fire Department and Emergency Squad - Cash Receipts and Disbursements (2018M-203)
… complete report - pdf] Audit Objective Determine whether Department officials established adequate controls over cash … regarding the bills that membership approved for payment. Department officials generally agreed with our … Determine whether Department officials established adequate controls over cash …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/01/04/meridale-fire-department-and-emergency-squad-cash-receipts-andCrown Point Central School District - Claims Auditing (2018M-76)
… by adequate documentation, for appropriate purposes and audited and approved before payment. Key Findings Checks were printed and signed before the claims auditor audited and approved the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/crown-point-central-school-district-claims-auditing-2018m-76State Agencies Bulletin No. 1056
… Purpose To notify agencies of a new deduction code. Affected Employees New York Conservation Officers in … Council 82 has requested a new voluntary deduction code for the New York Conservation Officers Association. OSC … process deduction transactions using the Deduction Code 479. Note: The vendor will submit all transactions using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1056-new-deduction-code-479-new-york-conservation-officers-associationOpinion 88-65
… delivered or mailed to such mortgagee. The mortgagee shall forward such receipt or receipts to the mortgagors in … term 'mortgagee' shall include every banking organization; insurance company; federal banking corporation licensed to do … family residence, and the mortgagee, in turn, must forward the receipt or receipts to the mortgagor at least …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Opinion 95-28
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments (in obligation issued by a financial institution and secured by a letter of credit issued by a Federal Home Loan Bank) LOCAL LAWS -- Municipal Funds (authorizing …
https://www.osc.ny.gov/legal-opinions/opinion-95-28