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Newark Central School District – Employee Benefits (2024M-40)
… complete report – pdf] Audit Objective Determine whether Newark Central School District (District) officials … Determine whether Newark Central School District District officials accurately …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40Parishville-Hopkinton Central School District – Financial Management (2017M-72)
… is located in the Towns of Hopkinton, Parishville, Potsdam and Stockholm in St Lawrence County and has …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017mWest Babylon Union Free School District – School Lunch Operations (2016M-243)
… District is located in the Town of Babylon, Suffolk County and is governed by an elected nine-member Board of Education. … cafeterias located in the high school, junior high school and five elementary schools, which offer breakfast, lunch and à la carte foods to approximately 4,000 students and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/west-babylon-union-free-school-district-school-lunch-operations-2016m-243Clyde-Savannah Central School District – Financial Condition (2015M-338)
ClydeSavannah Central School District Financial Condition 2015M338
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338Lake George Central School District – Internal Controls Over Payroll (2013M-122)
… School District is located in the Village of Lake George and the Towns of Lake George, Queensbury, Bolton, and Fort Ann in Warren and Washington Counties. The District is governed by the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/02/lake-george-central-school-district-internal-controls-over-payroll-2013mHawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… – pdf] Audit Objective Determine whether the Hawthorne Cedar Knolls Union Free School District’s (District’s) Board … audit hawthorne cedar knolls school financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-conditionVillage of Victor – Financial Management (2015M-166)
… Victor is located in the Town of Victor, Ontario County, and has a population of approximately 2,700. The Village is … million. Key Findings The Board has not adopted policies and procedures governing the budget process or a fund balance … or provide for an annual audit of the Treasurer’s records and reports. Key Recommendations Develop budgeting and fund …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166Saratoga County – County Bridge Maintenance (S9-13-7)
… 31, 2011. Background The County covers 810 square miles and has approximately 220,000 residents. The County is … of Public Works is responsible for the maintenance and monitoring of 104 County-owned bridges. The DPW includes … The County has a written plan for bridge maintenance and repairs. During our audit period, the County maintained …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7Village of Nissequogue – Information Technology (2015M-31)
… purpose of our audit was to determine if computerized data and assets were properly safeguarded for the period June 1, … is located in the Town of Smithtown, Suffolk County, and has a population of approximately 1,700. The Village is … The Board has not adopted written IT policies and procedures. The Board has not adopted a comprehensive …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31Huntington Union Free School District – Online Banking (2022M-178)
… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board and … Municipal Law Section 5-A and must improve controls over online banking to ensure these transactions are secure. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178IX.2.A Acronyms – IX. Federal Grants
… Assistance or CFDA) ASAP Automated Standard Application for Payments CCR Central Contractor Registration CFDA Catalog … Nutrition Services GAD Grant Award Document GAO General Accounting Office (Federal) GMS Grant Management System G5 … SCAP Statewide Cost Allocation Plan TSA Treasury-State Agreement – CMIA Required UEI Unique Entity ID USDA …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2a-acronymsStamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… transactions were appropriate and properly accounted for, the Treasurer performed all financial duties including …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mTown of Wappinger – Financial Condition (2013M-94)
… our audit was to evaluate the Town’s financial condition and budgeting practices for the period January 1, 2010, … The Town of Wappinger is located in Dutchess County and has a population of approximately 26,275. An elected … body responsible for overseeing the Town’s operations and finances. The 2012 Town operating budget was …
https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94Mandatory Contributions – Enhanced Reporting
… Contributions are mandatory for: Tier 1 and 2 members participating in a contributory plan; Certain military service credit; Tier 3 members covered under Retirement and Social Security Law (RSSL) Article 14; Tier 4 and 5 members covered under RSSL Article 15; PFRS Tier 5 …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributionsRidge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… report - pdf ] Audit Objective Determine whether the Ridge Fire District (District) Board of Fire Commissioners … Determine whether the Ridge Fire District District Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165XVI.2 Financial Reporting Policies – XVI. Financial Reporting
… incorporated in the Codification of Governmental Accounting and Financial Reporting Standards (GASB … 2010, the GASB issued Statement 62, Codification of Accounting and Financial Reporting Guidance Contained in … into the GASB’s authoritative literature certain accounting and financial reporting guidance that is included …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesPatchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… 76 claims we reviewed that were paid in advance of audit, 26 totaling $59,691 were not of the type legally permitted to …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126Town of Horseheads – Financial Management (2015M-211)
… The Town of Horseheads is located in Chemung County and has a population of approximately 19,500. The Town is governed by an elected five-member Town Board and had budgeted appropriations for 2015 for the town-wide general, town-outside-village (TOV) general and TOV highway funds that totaled $5.5 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211State Agencies Bulletin No. 1576
… Purpose To provide agencies with instructions for processing the April 2017 Longevity … To provide agencies with instructions for processing the April 2017 Longevity …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1576-april-2017-public-employees-federation-pef-longevity-payment-long-termState Police Bulletin No. SP-176
… information on the Additional Pay page using Earnings Code EPI – Education Pymt – Investigator . Earnings Code: EPI Effective Date: Eligibility date OT Eff Date: Same as … employees Additional Pay page for Earnings code EPA and EPI . If an employee is appointed to a position which is not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-176-2017-state-police-education-payment