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IX.5.B Billing for Onboarding Agencies – IX. Federal Grants
… the federal system. Once the funds are received, BSAO will post the receipt. Automatic Bill Approval After temporary … the federal system. Once the funds are received, BSAO will post the receipt. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5b-billing-onboarding-agenciesEugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)
… whether School officials: Used a competitive process to procure goods and services. Ensured compliance with the … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether School officials used a competitive process to procure goods and services and ensured compliance with the …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/19/eugenio-maria-de-hostos-charter-school-procurement-and-dignity-allTown of Butternuts – Accounting and Reporting (2016M-323)
… for 2016 for the town-wide and town-outside-village funds totaled approximately $1.3 million. Key Findings The … accounting records resulting in misstatements in several funds. Key Recommendations Adopt budgets which include the … Properly record the separate cash balances of different funds that are commingled in one bank account. … The purpose …
https://www.osc.ny.gov/local-government/audits/town/2016/11/25/town-butternuts-accounting-and-reporting-2016m-323Cost-Saving Ideas: School District Auditing – Audit Committee
… committee assists and advises the board on issues relating to the district’s internal and external audits. Selecting the … Auditor Claims Auditor/Deputy Claims Auditor Return to School District Auditing – Roles, Responsibilities and …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeRoosevelt Fire District – Fire Station Project (2015M-163)
… and separate from the Town of Hyde Park, Dutchess County, in which it is located. The District, which covers 27 square …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/23/roosevelt-fire-district-fire-station-project-2015m-163Pulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … 2, located in Steuben County, is a district corporation of the State, distinct and separate from the Town of Pulteney. The District, which is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308Candor Fire District – Controls Over Financial Activities (2014M-268)
… of Audit The purpose of our audit was to examine the District’s controls over financial activity for the period January 1, 2013 through June 30, 2014. … reports did not include revenues or a complete accounting of expenditures. The cash receipts process did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268Broome County – Information Technology (2013M-351)
… Purpose of Audit The purpose of our audit was to determine if the County’s computerized data and assets …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/broome-county-information-technology-2013m-351Claryville Fire District – Budgeting Practices (2014M-59)
… Purpose of Audit The purpose of our audit was to examine budgeting practices for the period of January 1, 2012 through December 20, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Hortonville Fire District – Financial Reporting (2014M-188)
… distinct and separate from the Town of Delaware, located in Sullivan County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188County of Rockland – Budget Review (B18-6-11)
… [read complete report - pdf] Purpose of Budget Review The purpose of our … expenditure projections in the County’s proposed budget for the 2019 fiscal year are reasonable. Background The … during which it was authorized to issue obligations and for each subsequent fiscal year during which the deficit …
https://www.osc.ny.gov/local-government/audits/county/2018/11/05/county-rockland-budget-review-b18-6-11Rockland County - Budget Review (B17-6-16)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2018 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by Orange, Putnam and … to exceed $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. …
https://www.osc.ny.gov/local-government/audits/county/2017/11/10/rockland-county-budget-review-b17-6-16Pine City Fire District No. 1 – Board Oversight (2017M-166)
… and reported and that District money was safeguarded for the period January 1, 2016 through July 14, 2017. … City Fire District No. 1 is a district corporation of the State, distinct and separate from the Town of Southport in … Board of Fire Commissioners. Budgeted appropriations for 2017 total $153,040. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166Bay Shore Fire District – Time and Attendance Records (2017M-264)
… Purpose of Audit The purpose of our audit was to determine whether … of the State, distinct and separate from the Town of Islip in Suffolk County and provides approximately 13,500 residents … system, instead they relied on the District Manager’s observations of employees’ time worked. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264Rutland Fire District – Board Oversight (2017M-262)
… the Treasurer’s monthly reports, including budget-to-actual reports and trial balances, or compare bank … reconciliations with bank statements and canceled check images. The Board did not audit all claims before payment. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/02/rutland-fire-district-board-oversight-2017m-262Alternative and Out-of-Service Death Benefits – State Police Plan
… plan (Section 381-b) had you retired on your date of death. “Pension reserve” is an actuarial term for the value of your retirement benefit at the time of retirement. Out-of-Service Death Benefit If you are a …
https://www.osc.ny.gov/retirement/publications/1518/alternative-and-out-service-death-benefitsPearl River Union Free School District – Competitive Procurement (2015M-363)
… internal controls over the District’s procurement process for the period July 1, 2014 through November 13, 2015. … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $63 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363Onondaga-Cortland-Madison Board of Cooperative Educational Services – Managed Technical Support (2016M-299)
… all services provided to districts are properly billed and use a consistent billing method to bill for the servic … …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/16/onondaga-cortland-madison-board-cooperative-educational-services-managed-technicalMineola Union Free School District – Competitive Quotations (2015M-313)
… District’s internal controls over the procurement process for the period July 1, 2014 through June 30, 2015. Background … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $87.8 … The Board does not have written guidelines or procedures for seeking competition for purchases that are not subject to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313Chenango Valley Central School District – Budget Review (B4-16-5)
… The Chenango Valley Central School District, located in Broome County, issued debt totaling $3.5 million to liquidate the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/11/chenango-valley-central-school-district-budget-review-b4-16-5