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Fairport Central School District - Payroll and Employee Benefits (2023-118)
… calculated their leave accruals. However, we found one of the five employees that received a retirement incentive should not have been paid $2,000 because they retired prior to the end of the school year, a requirement for this incentive. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118Security and UCS Days Worked Calculator
… Use the Security and UCS Days Worked Calculator to determine the total number of days worked the fiscal year (4/1-3/31). It is helpful when an … not work the entire year. Employees must work at least 100 days (120 days for UCS employees) each fiscal year to be …
https://www.osc.ny.gov/state-agencies/payroll/security-and-ucs-days-worked-calculatorState Agencies Bulletin No. 251
… represented by PEF in bargaining unit 05 Effective Date(s) Administration checks dated April 25, 2001 and Institution … Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. … To explain an automatic dues …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/251-public-employee-federation-dues-increaseQuestar III Board of Cooperative Educational Services – Information Technology Hardware Asset Inventory (2023M-166)
… pdf] Audit Objective Determine whether Questar III Board of Cooperative Educational Services (Questar BOCES) … assets were properly accounted for. Audit Results As of June 30, 2023, Questar BOCES had IT assets with an original cost of $28.5 million (44,305 items) accounted for in its …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/01/questar-iii-board-cooperative-educational-services-information-technology-hardwareVillage of Fultonville – Claims Auditing (2015M-106)
… Purpose of Audit The purpose of our audit was to examine the Village’s claims auditing procedures for the …
https://www.osc.ny.gov/local-government/audits/village/2015/07/24/village-fultonville-claims-auditing-2015m-106State Agencies Bulletin No. 870
To notify agencies of an automatic Dues and Agency Shop Fee increase pursuant to the Taylor Law Civil Service Law Article 14
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/870-council-82-dues-and-agency-shop-fee-increaseState Agencies Bulletin No. 1056
… Officers in Bargaining Unit 31 and 06 Effective Date(s) Administration Paychecks dated March 2, 2011 Background … . Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … To notify agencies of a new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1056-new-deduction-code-479-new-york-conservation-officers-associationII.4.B Basis of Accounting – II. New York State Financial Accounting
… The State prepares financial statements on three bases of … Guide. Guide to Financial Operations REV. 01/01/2017 … The State prepares financial statements on three bases of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accountingIV.3.C Federal Receipts – IV. Accounting Codes - Uses and Descriptions
… Miscellaneous Federal Operating Grants funds. Click here to download the table below as a Microsoft Excel file . … 36121 Redeposit/Recovery of Federal Fund Payments Guide to Financial Operations REV. 05/25/2012 … Federal receipts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3c-federal-receiptsJustice Court Fund - Town and Village Court Revenue Report Data Description
… and village justices Justice Court Fund system processing of monthly justice reports Period Generally, December through … (distribution corrections) Content Reported Violations of numerous: State Statutes; State Codes, Rules and … Laws; and limited Federal Regulations (seldom) Disposition of cases and collected fines, civil fees, penalties, …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-town-and-village-court-revenue-report-data-descriptionVillage of Greenwich - Cash Management (2019M-230)
… officials maximized interest earnings. Key Findings The Board did not develop and manage a comprehensive … were maximized. Had officials invested available funds in a financial institution with higher available interest … could have been increased by approximately $42,200 during the audit period. Key Recommendations Periodically solicit …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-cash-management-2019m-230State Agencies Bulletin No. 159
… Purpose To explain the use of the new deduction code 374, Property … Mutual Insurance Company, will send OSC a biweekly file to start and/or cancel the deduction. Agency Actions No …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/159-voluntary-insurance-program-employees-bargaining-unit-01Elmira Heights Central School District - Nonresident Tuition (2019M-120)
… dates for nonresident students placed at the District to the School Business Executive. District officials agreed with our recommendation and indicated they plan to initiate corrective action. 1 As of April 22, 2019, the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/elmira-heights-central-school-district-nonresident-tuition-2019m-120Greenport Union Free School District - Bank Reconciliations (2019M-161)
… manner. Ensure that the recorded balance for the general fund bank account reflected the actual cash balance for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161True North Rochester Preparatory Charter School - Information Technology (2019M-148)
… software inventory records were inaccurate and outdated. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/10/18/true-north-rochester-preparatory-charter-school-information-technologySchroon Lake Central School District - Claims Auditing (2019M-97)
… and approved before payment. Key Recommendations Print and sign checks after the claims have been audited and approved. Audit and approve claims before payment in accordance with New York State Education Law. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/schroon-lake-central-school-district-claims-auditing-2019m-97Taconic Hills Central School District – Financial Management (2019M-155)
… Recommendations Adopt budgets with reasonable estimates for revenues and appropriations and the amount of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155Moravia Central School District - Fuel Inventory (2019M-183)
… safeguarded and accounted for fuel purchases. Key Findings The District’s fueling area and tanks lacked adequate physical controls to safeguard fuel inventory. The Transportation Supervisor … $8,034. Officials did not perform stick-measured readings to ensure fuel deliveries were accurate. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183Town of Bovina - Records and Reports (2019M-200)
… are the annual financial reports, have not been filed for the fiscal years ending December 31, 2017 and 2018. Key …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-bovina-records-and-reports-2019m-200Hornell City School District - Financial Management (2019M-38)
… and develop a plan to reduce balances to reasonable levels in accordance with applicable statutes. Develop comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38