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Newark Central School District – Employee Benefits (2024M-40)
… Therefore, calculation errors went undetected and resulted in erroneous and missed payments. Of the 41 employees we … $66,036 were not calculated correctly, which resulted in separation payment calculation errors totaling $20,157. … corrective action. Appendix B includes our comment on the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40State Agencies Bulletin No. 274
… to or exceeds the amount to be refunded. Processing Dates In order to efficiently manage the processing of AC-230 … received after these deadlines may not be reflected in the 2001 W-2s. Accordingly, agencies will be responsible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/274-year-end-processing-and-deadlines-returned-paychecks-ac-230sWells Central School District – Financial Condition Management (2017M-70)
… Purpose of Audit The purpose of our audit was to determine whether District officials … The Wells Central School District is located in the Towns of Arietta, Lake Pleasant, Hope and Wells in Hamilton County. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/wells-central-school-district-financial-condition-management-2017m-70DiNapoli: Tax Cap Remains at 2% for 2026
… The 2026 property tax levy growth will be capped at 2% for local governments … State Comptroller Thomas P. DiNapoli. This figure affects tax cap calculations for all counties, towns, and fire … with state law, DiNapoli’s office calculated the 2026 inflation factor at 2.64% for those local governments …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-tax-cap-remains-2-2026Ogdensburg City School District – Payroll (2016M-250)
… Background The Ogdensburg City School District is located in the City of Ogdensburg and the Towns of Lisbon and Oswegatchie in St. Lawrence County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/ogdensburg-city-school-district-payroll-2016m-250West Babylon Union Free School District – School Lunch Operations (2016M-243)
… school and five elementary schools, which offer breakfast, lunch and à la carte foods to approximately 4,000 students … employees. Budgeted appropriations for the for the school lunch fund for the 2015-16 fiscal year totaled approximately … than the revenue generated by the meal sales. School lunch productivity is lower than industry standards. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/west-babylon-union-free-school-district-school-lunch-operations-2016m-243Levittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)
… The Levittown Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates 11 schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroomMarcellus Central School District – Procurement (2016M-230)
… The Marcellus Central School District is located in the Towns of Camillus, Marcellus, Onondaga, Otisco, Skaneateles and Spafford in Onondaga County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/marcellus-central-school-district-procurement-2016m-230Franklinville Central School District – Financial Management (2017M-49)
… of Farmersville, Franklinville, Humphrey, Ischua, Lyndon and Machias in Cattaraugus County. The District, which is … portion was actually used to finance operations. The Board and District officials have allowed unrestricted fund balance … written policy or plan for establishing, funding and using reserve funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49Lake George Central School District – Internal Controls Over Payroll (2013M-122)
… July 1, 2011, through January 31, 2013. Background The Lake George Central School District is located in the Village of Lake George and the Towns of Lake George, Queensbury, Bolton, and Fort Ann in Warren and … Lake George Central School District Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/02/lake-george-central-school-district-internal-controls-over-payroll-2013mEast Rockaway Union Free School District – Purchasing (2015M-253)
… July 1, 2014 through July 31, 2015. Background The East Rockaway Union Free School District is located in the Town of … East Rockaway Union Free School District Purchasing 2015M253 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253Eastchester Union Free School District – Financial Management (2016M-59)
… The Eastchester Union Free School District is located in the Town of Eastchester, Westchester County. The District, … Ensure that all estimated appropriations and revenues are in the budget. Consider using budgeted appropriations and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Cooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… is located in the Village of Cooperstown and the Towns of Burlington, Hartwick, Middlefield, New Lisbon and Otsego in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionHermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… did not always comply with the District’s written regulations relating to cash receipts and nonpayroll … Key Recommendations Periodically review the adopted regulations relating to cash receipts and nonpayroll … procedures, update them if necessary and ensure compliance with them. Require the periodic review of journal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Greenburgh Central School District – Payroll and Reserve Funds (2016M-242)
… The Greenburgh Central School District is located in the Town of Greenburgh, Westchester County. The District, … controls to address the lack of segregation of duties in the payroll process. Ensure that leave time is …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242City of Jamestown – Financial Condition (2016M-298)
… January 1, 2012 through August 19, 2016. Background The City of Jamestown is located in Chautauqua County and has … City of Jamestown Financial Condition 2016M298 …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298South Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)
… Central School District is located in the Towns of Bovina, Delhi, Harpersfield, Kortright, Meredith and Stamford in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insuranceSomers Central School District – Fixed Assets (2016M-74)
… Central School District is located in the Towns of Somers, Katonah and Yorktown in Westchester County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/somers-central-school-district-fixed-assets-2016m-74Accounts Payable Advisory No. 21
… Subject: Referencing a Master Contract on a Voucher Guidance: This advisory is to inform Business … of new guidelines for referencing a Master Contract ID on a voucher. As stated in Advisory Number 8 ( One Invoice … Units ) Business Units can only include one invoice on each voucher. Prior to creating a voucher, the vendor must …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/21-master-contractsState Agencies Bulletin No. 709
… Purpose To notify agencies of the new processing schedule for AC-230s (Report of Check Returned for Refund or Exchange). Background To improve the efficiency of AC-230 processing, agencies must submit AC-230s to OSC in … To notify agencies of the new processing schedule for AC230s Report of Check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/709-new-processing-schedule-submitting-returned-paychecks