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Accounts Payable Advisory No. 56
… Guidance: According to the Standards for Internal Control in New York State Government , separation of duties is a …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/56-separation-dutiesCity of Peekskill – Financial Condition (2014M-105)
… 31, 2013. Background The City of Peekskill is located in Westchester County and has a population of approximately … Key Recommendations There are no recommendations in this report. …
https://www.osc.ny.gov/local-government/audits/city/2014/06/20/city-peekskill-financial-condition-2014m-105Waterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… annually from 2014-15 through 2016-17, which resulted in appropriated fund balance not being used. The 2015-16 … a plan for the use of excess unrestricted fund balance in the general fund. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017mGeorge F. Johnson Memorial Library – Library Expenditures (2016M-214)
… The George F. Johnson Memorial Library is located in the Town of Union and the Village of Endicott in Broome County. The Library is governed by a nine-member …
https://www.osc.ny.gov/local-government/audits/library/2016/08/05/george-f-johnson-memorial-library-library-expenditures-2016m-214Accounts Payable Advisory No. 55
… Subject: Invoice Received Date Reference: Guide to Financial Operations (GFO), Chapter XII, Section 5.F – Invoice Received Date Guidance: Effective July 12, 2018, the Invoice Received Date is required for all payments to vendors … Invoice Received Date …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/55-invoice-received-dateCUNY Bulletin No. CU-500
… Employees represented by District Council 37 Local 384 in Bargaining Units TH, CC and CD Effective Date(s) Paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-500-dc37-local-384-dues-and-agency-shop-fee-increaseCUNY Bulletin No. CU-482
… increase the current amount of $25.20 to $25.45 for annual employees and $13.50 to $13.70 for hourly employees. Agency Actions Notify affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-482-dc37-local-384-dues-and-agency-shop-fee-increaseCUNY Bulletin No. CU-530
… increase the current amount of $25.75 to $26.15 for annual employees, and $13.95 to $14.25 for hourly employees. Agency Actions Notify affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-530-district-council-37-local-384-dues-and-agency-shop-feeState Agencies Bulletin No. 999
… transactions in PayServ that fall under the program. For additional information on the Retirement Incentive … Incentive Reason Code when submitting transactions for employees who retire under the 2010-11 Retirement … Incentive Program. Existing Reason Codes must be used for employees whose retirements are not a result of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/999-new-retirement-incentive-program-reason-codesState Agencies Bulletin No. 1201
… Purpose To inform agencies of changes to the data entry and processing of Rehire, Concurrent Hire, and Transfer transactions in PayServ as a result of SSN Decoupling Affected Employees … To inform agencies of changes to the data entry and processing of Rehire …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1201-changes-entering-rehires-concurrent-hires-and-transfers-payservCampbell-Savona Central School District – Financial Condition (2015M-42)
… of Education, operates two schools with approximately 890 students. Budgeted general fund appropriations for the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Red Hook Central School District – Financial Management (2016M-105)
… July 1, 2014 through December 17, 2015. Background The Red Hook Central School District is located in the Towns of Red Hook, Rhinebeck and Milan in Dutchess County, as well as … Red Hook Central School District Financial Management 2016M105 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Falconer Central School District – Financial Management (2016M-146)
… County. The District, which operates three schools with approximately 1,100 students, is governed by an elected … the amount of unrestricted fund balance is in compliance with the statutory limit and develop a plan to use excess … to other reserves established and maintained in compliance with statutory directives. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146North Syracuse Central School District – Payroll Access and Certification (2016M-178)
… Seven individuals had access to functions in the payroll system that were not required to fulfill their assigned job … employees against the information in the payroll financial system. Key Recommendations Review the access rights granted … needed to perform their job duties. Ensure that the employee designated to certify payrolls compares payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationFire Island Union Free School District – Claims Auditing (2023M-114)
… copies of purchase orders and signatures on another five requestor copies, which prevented the Board from … 10 claims totaling $10,980 were missing the audit checklist required by District procedure to verify that all …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114DiNapoli: Local Sales Tax Collections Increased by 4% in August
… in New York state grew by 4% in August compared to the same month in 2022, according to data released today by State Comptroller Thomas P. … totaled $1.78 billion, up $67.9 million compared to the same time last year. “Local sales tax collections in … collections in New York state grew by 4 in August compared to the same month in 2022 according to data released today by …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-local-sales-tax-collections-increased-4-augustFine Fire District – Board Oversight (2023M-81)
… accounting records. Hold required public hearings on the proposed 2022 and 2023 budgets or formally … Develop and adopt realistic budgets, hold public budget hearings, and develop and adopt written multiyear financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81License Fee Revenues (Follow-Up)
To determine the extent of implementation of the five recommendations included in our initial audit report License Fee Revenues Report 2010N1
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/license-fee-revenues-followStamford Central School District – Fund Balance Management (2022M-199)
… fund balance exceeded the 4 percent statutory limit in two of the last three fiscal years by approximately … balance to comply with the statutory limit, and use it in a manner that benefits taxpayers. Adopt a written reserve … B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Town of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… Sanitary District No. 7 provides garbage collection and recycling pickup services to households and businesses in …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processing