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Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
… Purpose of Audit The purpose of our audit was to evaluate the District's financial condition for the period … The Jasper-Troupsburg Central School District is located in the Towns of Cameron, Canisteo, Jasper, Rathbone, … approximately $11.5 million. Key Findings The Board has not adopted structurally balanced budgets nor has it adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22Canaseraga Central School District – Cafeteria Cash Receipts (2014M-57)
… The Canaseraga Central School District is located in the Towns of Almond, Birdsall, Burns and Grove in Allegany County, the Town of Ossian in Livingston County and the Town of Dansville in Steuben …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57Greenport Union Free School District – Financial Condition (2014M-203)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Union Free School District is located in the Village of Greenport in Suffolk County and is governed by an elected five-member Board of Education. The District operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
… District (District) officials secured user account access to the network and managed user accounts and permissions in financial and student information applications. Key Findings District officials did not adequately secure user account access to the network or …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-andIX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… Updated and expanded CMIA regulations were promulgated effective June 24, 2002 which: Allowed the State to increase significantly the CMIA program threshold, thereby … in funding techniques (i.e., methods used by the State to draw down federal funds); Changes in clearance patterns; and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsNewfane Central School District – Financial Management (2020M-88)
… of annually appropriating fund balance that is not needed to finance operations and overstating appropriations … fund balance exceeded the limit each year by $8.1 million to $9 million, or 26 to 28 percentage points, which exceeded the 4 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Town of Minden – Budgeting (2014M-366)
… July 31, 2014. Background The Town of Minden is located in Montgomery County and includes the Village of Fort Plain … general fund without first eliminating the tax levies in the part-town funds (those that exclude the Village), … with unrealistic estimates of revenues and expenditures in the part-town highway fund. Key Recommendations Budget and …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Victor Central School District - Financial Management (2019M-62)
… balances totaling more than $1.3 million as of June 30, 2018. Key Recommendations Develop and adopt budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Tri-Valley Central School District - Financial Management (2020M-17)
… $3.9 million in fund balance and reserves from 2016-17 through 2018-19, but only used approximately $218,000. The … reserve was overfunded by nearly $1.9 million as of June 30, 2019. When unused appropriated fund balance and the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Irvington Union Free School District – Fixed Assets (2022M-89)
… appliances, exercise equipment and a floor cleaning machine. Key Recommendations Maintain complete, accurate and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… tracking system. In addition, procedures were not in place for maintaining leave accrual records or to ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Opinion 88-61
… is dated by postmark with a date on or before the last day for the payment of taxes without penalty. You ask whether … St Comp, 1975, p 26), or where two different postmarks, one timely and one late, appear on the envelope (24 Opns St Comp, 1968, p …
https://www.osc.ny.gov/legal-opinions/opinion-88-61Opinion 99-5
… 1 Section 256(1) of the Education Law provides that: [ a]ny authority named in section two hundred fifty-five . . . … by member libraries would be pursuant to the terms of the plan of library service submitted by the cooperative library …
https://www.osc.ny.gov/legal-opinions/opinion-99-5City of Poughkeepsie – Audit Follow-Up (2013M-30-F)
… Purpose of Audit The purpose of our audit was to assess the City’s progress, as of January 26, 2015, in implementing our recommendations in …
https://www.osc.ny.gov/local-government/audits/city/2015/05/01/city-poughkeepsie-audit-follow-2013m-30-fPoland Central School District – Procurement (2015M-355)
… procured goods and services in accordance with its policy and the statutory requirements. Key Recommendations There are no recommendations in this report. … Poland Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/poland-central-school-district-procurement-2015m-355Briarcliff Manor Union Free School District – Budgeting Practices (2014M-313)
… August 31, 2014. Background The Briarcliff Manor Union Free School District is located in the Village of Briarcliff … in accordance with statute. Key Recommendations There are no recommendations in this report. … Briarcliff Manor Union …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/02/briarcliff-manor-union-free-school-district-budgeting-practices-2014m-313CUNY Bulletin No. CU-688
… Service Employees International Union (SEIU), Local 246, in the skilled trade titles of Auto Mechanic and Machinist in Bargaining Unit T1 are affected. Effective Dates Changes will be effective in paychecks dated Sept 10, 2020. OSC Actions OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-688-service-employees-international-union-seiu-local-246-duesVIII.3 Interagency Billing – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… of interagency receivables (open item) and payables (voucher). DIFFERENT SCENARIOS WITH Online AND Future Phase … is created in the SFS Accounts Receivable module; and A voucher is created in the SFS Accounts Payable module with … and the Billed Agency as the business unit (BU) on the voucher. Billed Agencies can view their open interagency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii3-interagency-billingState Agencies Bulletin No. 873
… Tax Guide. Eligible employees must complete a new Form W-5, Earned Income Credit Advance Payment Certificate, each year. Copies of the form may be obtained from the IRS website. Refer to Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/873-summary-tax-related-changes-2009State Agencies Bulletin No. 775
… Tax Guide. Eligible employees must complete a new Form W-5, Earned Income Credit Advance Payment Certificate each year. Copies of the form may be obtained from the IRS. Refer to Payroll Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/775-summary-tax-related-changes-2008