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State Agencies Bulletin No. P-823
Increase Retirement Arrears Numbers of Periods
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-823.pdfState Agencies Bulletin No. P-701
Refund of Non-Tax Health & SS/Medicare Adj
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-701.pdfState Agencies Bulletin No. P-902
OSC Reporting of Newly Hired Employees
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-902.pdfIV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… of the State, the Federal government or local governments. In some instances, “advances” (appropriated loans receivable) … Finance Law. A unique attribute code will be inserted in the appropriation record to denote that expenses … photos, film, video, CD’s, etc. held as individual use or in a collection. Books/media do not include magazines, other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsParkland Alienation (2014-MS-5)
… sell, lease or discontinue the use of municipal parkland. In order to convey parkland to a non-public entity, or to use … Parks, Recreation and Historic Preservation (State Parks) in the form of legislation enacted by the New York State … used the proceeds from its parkland alienation transaction in July 2012 to make capital improvements or acquire new …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5Essex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… to September 30, 2012. Background Essex County is located in northeastern New York State and has a population of … were not properly accounted for, secured, and deposited in a timely manner. The Department’s failure to establish … while intoxicated (DWI) administrative fees has resulted in an inequitable assessment of fees to probationers and a …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsCleveland Hill Union Free School District – Financial Condition (2013M-272)
… The Cleveland Hill Union Free School District is located in the Town of Cheektowaga, in Erie County. The District is governed by the Board of … budgeting practices generated approximately $2.4 million in operating surpluses, which caused unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Lockport Housing Authority – Executive Director’s Compensation (2015M-329)
… 2015. Background The Lockport Housing Authority is located in the City of Lockport in Niagara County. The Authority was established pursuant the … York State Public Housing Law and operates six properties in the City of Lockport, providing a total of 352 housing …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329Newark School District Public Library – Board Oversight (2014M-54)
… claims processing and auditing, credit cards, payroll processing, accounting records and reports and IT. The Board allowed the payroll vendor contracted by the Library to disburse payroll by accessing the Library’s bank account and …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Circleville Fire District – Board Oversight (2013M-343)
… August 18, 2013. Background The Circleville Fire District is located in the Town of Wallkill in Orange County. An … expense. Ensure that the District credit card policy is enforced. Adopt an online banking policy and enter into a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343Gouverneur Central School District – Financial Management (2016M-351)
… County. The District, which operates three schools with approximately 1,600 students, is governed by an elected … the District’s unrestricted fund balance is in compliance with statutory limits. Consider requesting State Education …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Am I Required to Have an Audit?
… Award Programs (LOSAP) for volunteer firefighters are required each year by law to have an audit conducted by an … more in federally awarded funds in its fiscal year is also required to have an audit, conducted by an external auditor, … Other external audits of one type or another may also be required pursuant to the terms of specific contracts, …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditSullivan County – Fiscal Stress (2013M-81)
… Sullivan County has a population of 77,547, is located in the southeastern part of New York State, and includes 15 … of those five years have suffered operational deficits. In addition, general fund balance is artificially inflated … the last three years. These staff reductions could result in significant delays for necessary services and an increased …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81School Districts’ Energy Performance Contracts (2013-MR-1)
… net savings but only six of the seven will meet the guaranteed projected energy consumption or cost savings. … used in the projects. Three EPCs did not achieve the guaranteed cost savings; the districts did not have … costs and compare these reviews to the EPC’s annual guaranteed energy cost savings. If the guaranteed savings …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1Germantown Central School District – Financial Management (2013M-230)
… The Germantown Central School District is located in Columbia County. The District is governed by a Board of … District officials consistently overestimated expenditures in the adopted budgets by a total of $5.5 million. As a … four years, District officials appropriated $3.2 million in fund balance that was not needed to fund the budgets, and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Securities Coordinating Committee
… (SCC) was established by Executive Order of the Governor in 1977 and expanded in 1983 to coordinate the scheduling of debt offerings by the … other major debt-issuing organizations also participate in the scheduling activity of the Committee. They include: … SCC was established by Executive Order of the Governor in 1977 and expanded in 1983 to coordinate the scheduling of …
https://www.osc.ny.gov/debt/securities-coordinating-committeeNewark Central School District – Financial Condition and Claims Processing (2016M-267)
… Background The Newark Central School District is located in the Village of Newark and includes the Town of Arcadia and parts of the Towns of Lyons, Sodus, Palmyra and Marion in Wayne County, along with parts of the Towns of Manchester and Phelps in Ontario County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingRamapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… Purpose of Audit The purpose of our audit was to examine the District’s fund balance and payroll for the … about 13 percent of the subsequent year’s budget, which is much higher than the statutory 4 percent limit allowed for … were unable to provide any documentation supporting why those nine employees received an initial salary at those …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationLyndonville Central School District – Financial Condition (2016M-143)
… our audit was to review the District’s financial condition and budgeting practices for the period July 1, 2012 through … is located in the Towns of Carlton, Gaines, Ridgeway and Yates in Orleans County. The District, which operates one … were overfunded or unused by approximately $2.7 million and the District could not provide evidence of a documented …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Fairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… of Perinton, in Monroe County. The District is governed by the Board of Education which comprises seven elected … for a capital improvement project (CIP), as required by the District’s policy. Expenditures for architectural …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capital