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Holley Central School District – Financial Condition (2013M-342
… Holley Central School District is located in the Town of Murray in Orleans County. The District is governed by a Board …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342West Glens Falls Fire Company No. 1 – Financial Operations (2013M-383)
… 30, 2013. Background The West Glens Falls Volunteer Fire Company #1 is a volunteer organization located in the … from the Town of Queensbury and $15,819 in foreign fire insurance, and had disbursed approximately $687,000. The Company is affiliated with the Fire Fighters of West Glens Falls Association (Association), …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/11/west-glens-falls-fire-company-no-1-financial-operations-2013mDiNapoli: No Good Options for MTA to Manage Hole in Capital Funding
… As the Metropolitan Transportation Authority (MTA) adjusts to the loss of $15 billion in congestion pricing revenue and decides … As the Metropolitan Transportation Authority MTA adjusts to the loss of $15 billion in congestion pricing revenue and decides …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-no-good-options-mta-manage-hole-capital-fundingIX.8.A Accounting for Federal Refunds – IX. Federal Grants
… refunds will be processed through AP as an adjustment voucher regardless of whether the grant award is open or … the refund relates to a contract payment, the adjustment voucher will restore the contract value. For 1099 reporting, the adjustment voucher will adjust the taxable income amount reported to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8a-accounting-federal-refundsService Credit Purchase Payments – Legacy Reporting
… plus interest (if applicable), by means of: A single lump sum payment; or Transferring funds through a direct … retirement tax-sheltered plan or account (this method can only be used for the purchase of optional service … if the member is purchasing 36 months of service, the payments may be spread out for as long as 36 months. Members …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/service-credit-purchase-paymentsWarsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… collected fees and made disbursements related to the rental and maintenance of a Company facility. Key … record and disburse all Company moneys, including grounds rental fees, as required by the by-laws. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialVIII.1.A Accounts Payable Journal Vouchers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… guidance on: Submitting APJV and GLJE transactions to SFS Obligation and Accounting Dates for Transactions Agency Transactions and Workflow Reporting Obligation and Accounting Dates Transaction Documentation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1a-accounts-payable-journal-vouchersCattaraugus County – Internal Controls Over Inmate Healthcare (2013M-123)
… controls over inmate healthcare for the period January 1, 2011, through December 19, 2012. Background Cattaraugus … officials have not routinely submitted claims for third-party insurer reimbursement for inpatient medical services. … by the County’s DSS. Consider contacting an inmate’s third party healthcare provider upon incarceration to determine …
https://www.osc.ny.gov/local-government/audits/county/2013/06/28/cattaraugus-county-internal-controls-over-inmate-healthcare-2013m-123Extra-Classroom Activity (2015-MR-5)
… complete report - pdf] We also issued six letter reports to the following school districts: Deposit , Dryden , Greene … Manor . Purpose of Audit The purpose of our audit was to determine if District officials properly accounted for … sales and donations. Students raise and spend these funds to promote the general welfare, education and morale of all …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/extra-classroom-activity-2015-mr-5New Suffolk Common School District – Selected Financial Operations (2013M-197)
… District officials have not properly budgeted for tuition and teacher personnel salaries. District officials also … extra $2,167 in compensation to the former Superintendent and attempt to recover it, if appropriate. Ensure that all claims are audited and approved before the Treasurer pays the claims. Any claims …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mNorthport-East Northport Union Free School District – Financial Condition (2014M-164)
… 1, District officials overestimated expenditures by as much as $9.3 million each year, for a total of almost $34 … a formal plan indicating how reserves will be funded, how much will be reserved and when reserves will be used. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionState Agencies Bulletin No. 2435
… to all employment and income taxes. Federal, State and New York City income tax withholding will be calculated using … Bulletin No. 1786 – Non-Negotiated and/or Undeliverable New York State Payroll Checks. Checks issued to eligible … OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions: Questions regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2435-fiscal-year-2026-2027-correctional-institution-differential-eligiblePort Jefferson Union Free School District – Information Technology (2014M-039)
… inventory policy that defines procedures for tagging all new purchases as they occur, relocating assets, updating the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mBolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… expenditures by a total of $7.1 million and increased the tax levy by 23 percent. These budgeting practices generated …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedOpinion 90-62
… discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Removal (of elected official physically unable to perform the duties of office) SUPERINTENDENT OF HIGHWAYS -- Removal (physical inability to perform duties) PUBLIC … office. These include, among other things, resignation or removal of the incumbent; an incumbent's ceasing to comply …
https://www.osc.ny.gov/legal-opinions/opinion-90-62York College – Time and Attendance Practices for Public Safety Staff
… and officers could alter time cards by writing over time stamps from punch clocks. The Department’s current overtime … time card signatures and controls to ensure that time card stamps and any handwritten alterations are valid. Actively …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/york-college-time-and-attendance-practices-public-safety-staffState Agencies Bulletin No. 1166
… Plan and to provide a new earnings code and procedures for processing refunds for affected employees. This new earnings code is ONLY to be used for this purpose; any other adjustments should be entered … Plan and to provide a new earnings code and procedures for processing refunds for aff …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1166-2011-2012-deficit-reduction-plan-refunds-certain-employees-representedOpinion 91-4
… interest and principal on the obligations. March 18, 1991 Jack L. Cottet, Chief of Fire Department Village of Cleveland …
https://www.osc.ny.gov/legal-opinions/opinion-91-4Argyle Central School District – Internal Controls Over Payroll (2014M-051)
… paychecks. Additionally, the Superintendent did not always sign payrolls to indicate that she had reviewed them. … source documents when certifying payrolls and should sign and date the certifications to indicate that they have …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051State Agencies Bulletin No. 2264
… CSEA ASU Work-Related Clothing Allowance for employees in the Racing Inspector title. Affected Employees: Employees in the Administrative Services Unit (ASU) Bargaining Unit 02 … dated 09/25/2024. Eligibility Criteria: Employees in Bargaining Unit 02, title of Racing Inspector at the NYS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2264-2024-work-related-clothing-allowance-asu-employees-title-racing-0