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Marcellus Central School District – Procurement (2016M-230)
… and District officials did not always retain the necessary quote documentation with purchase requisitions as required by …
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)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for the period July … 8, 2017. Background The Franklinville Central School District is located in the Towns of Farmersville, … Ischua, Lyndon and Machias in Cattaraugus County. The District, which is governed by an elected five-member Board …
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)
… Towns of Lake George, Queensbury, Bolton, and Fort Ann in Warren and Washington Counties. The District is governed by …
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)
… The East Rockaway Union Free School District is located in the Town of Hempstead in Nassau County. The District, … students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal … always retain necessary quote documentation with the claim vouchers. Key Recommendations Ensure that District officials …
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 Board’s management of the District’s financial affairs for the period July 1, 2010 through November 6, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $80 million. … Key Findings Budgets did not include estimated amounts for refunds of real property taxes or amounts to fund them. …
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)
… was to determine whether District officials managed the school lunch fund’s financial condition for the period July … January 14, 2016. Background The Cooperstown Central School District is located in the Village of Cooperstown and … of Education. The District contracts with Milford Central School District to manage its school lunch operations. …
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)
… of nonpayroll transactions. The Business Manager has full administrative rights to the District’s financial …
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 District’s payroll procedures and reserve funds for the period July 1, 2014 through March 23, 2016. … The Greenburgh Central School District is located in the Town of Greenburgh, Westchester County. The District, … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $65 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242State Agencies Bulletin No. 709
… Purpose To notify agencies of the new processing schedule for AC-230s (Report of Check Returned … To notify agencies of the new processing schedule for AC230s Report of Check Returned …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/709-new-processing-schedule-submitting-returned-paychecksDiNapoli Tracks State and City Spending Related to Asylum Seekers
… New York City. State agencies have spent $316.2 million in State Fiscal Year (SFY) 2023-24 on resources for asylum … assistance with their basic needs,” DiNapoli said. “My office has launched a new tool to provide transparency on … support is needed from the federal government.” The tool breaks down state and city spending by agency. For state …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-tracks-state-and-city-spending-related-asylum-seekersVillage of Victor – Financial Management (2015M-166)
… policies and procedures governing the budget process or a fund balance policy establishing the level of fund … multiyear financial plan. The Board did not conduct or provide for an annual audit of the Treasurer’s records and … a comprehensive multiyear financial plan. Annually audit, or engage the services of an independent public accountant to …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166Village of Medina – Ambulance Service Billings (2014M-326)
… money. The rates for service types indicated by the patient care records and the billing rates did not agree or the billing agent’s records did not indicate the rate charged for the services …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-326IX.7.J Final Reports – IX. Federal Grants
… When an agency submits a final report to the federal program office, a copy should also be sent to the OSC BSAO …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reportsGloversville Housing Authority – Selected Financial Operations (2015M-257)
… internal controls over tenant rents and claims processing for the period October 1, 2013 through June 30, 2015. … Background The Gloversville Housing Authority is located in the City of Gloversville, Fulton County. The Authority, … Board of Commissioners. The Authority’s operating budget for the 2014-15 fiscal year totaled approximately $2.5 …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257II.2 New York State Accounting Policies – II. New York State Financial Accounting
… The Constitution of the State of New York, Article V – The State Comptroller shall be required: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesCUNY Bulletin No. CU-719
… Insurance. Affected Employees CUNY employees enrolled in a health insurance plan may be affected. Background CUNY … Code Description ATX17D Metro+ Ind Std Full Rdr Aft Tx ATX19D Metro+ Fam Std Full Rdr Aft Tx BTX17D Metro+ Ind … for enrollments, cancellations, and/or changes in a bi-weekly electronic input file.Updated agency access is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-719-new-voluntary-deductions-codes-cuny-health-insuranceOneida Public Library District – Cash Disbursements (2015M-20)
… bank accounts. District officials have not established a secure process to ensure that petty cash is appropriately …
https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20State Agencies Bulletin No. 147
… On the time entry panel enter: Earnings Begin Date: First day of Pay Period Earnings End Date: Last day of Pay Period Earn Code: FRC Days: Number of days and/or decimal parts of a day worked for the pay period Amount: Fee money earned for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/147-new-frc-earnings-code-fee-retirement-creditTown of Saugerties – Justice Court Operations (2015M-47)
… 3, 2014. Background The Town of Saugerties is located in Ulster County and has a population of approximately … Justices. The Court collected approximately $1 million in fines, fees and surcharges during our audit period. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Ballston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… 1, 2013 through October 31, 2014. Background The Ballston Spa Public Library is a municipal public library that … in 1893. The Library is located in the Village of Ballston Spa, Saratoga County, and is governed by a five-member Board … Ballston Spa Public Library Donations and Circulation Desk Cash …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015m