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Fairport Central School District - Payroll and Employee Benefits (2023-118)
… 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 … Key Recommendations Consult with legal counsel to ensure retirement payments are disbursed in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118State Agencies Bulletin No. 251
… Purpose To explain an automatic dues and agency shop increase Affected Employees Employees represented by PEF … increase the dues (codes 233 and 245) and agency shop fee (codes 247 and 250) from .8 to .9 percent. The … To explain an automatic dues and agency shop increase …
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)
… (IT) hardware assets were properly accounted for. Audit Results As of June 30, 2023, Questar BOCES had IT assets … with a purchase value of $612,386 and ensured assets declared surplus were properly disposed. There were no …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/01/questar-iii-board-cooperative-educational-services-information-technology-hardwareOneida Housing Authority – Tenant Rents (2014M-306)
… The Authority’s controls were appropriately designed and operating effectively to ensure that tenant rents were properly billed, recorded and deposited. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/oneida-housing-authority-tenant-rents-2014m-306Elmira Heights Central School District - Nonresident Tuition (2019M-120)
… Implement procedures specifying the timely submission of attendance dates for nonresident students placed at the … indicated they plan to initiate corrective action. 1 As of April 22, 2019, the District had six Board members and one … School Business Executive is a Greater Southern Tier Board of Cooperative Educational Services employee. …
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)
… did not: Prepare 26 of 43 months of bank reconciliations in a timely manner. Ensure that the recorded balance for the …
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)
… report - pdf] Audit Objective Determine whether the Board and School officials ensured information technology (IT) … provide IT security awareness training to staff. Hardware and software inventory records were inaccurate and outdated. In addition, sensitive IT control weaknesses …
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. …
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)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. …
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)
… fuel reconciliations, and our reconciliations resulted in unaccounted-for fuel totaling $8,034. Officials did not …
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)
… complete, accurate and timely accounting records and reports. Key Findings The Supervisor did not maintain … complete, accurate or timely accounting records and reports. The Board has not received financial reports since February 2018. Annual update documents (AUDs), …
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)
… complete report - pdf] Audit Objective Determine whether the Board adequately managed the District’s financial condition. Key Findings Conservative … budgeting has produced operating surpluses negating the use of appropriated fund balance. Certain reserve … Determine whether the Board adequately managed the Districts financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38State Agencies Bulletin No. 159
… and Casualty insurance Affected Employees Employees in Bargaining Unit 01 represented by the New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/159-voluntary-insurance-program-employees-bargaining-unit-01Justice Court Fund - Town and Village Court Revenue Report Data Description
… of numerous: State Statutes; State Codes, Rules and Regulations; Local Laws; and limited Federal Regulations (seldom) Disposition of cases and collected …
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)
… interest earnings. Key Findings The Board did not develop and manage a comprehensive investment program to ensure … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-cash-management-2019m-230II.4.B Basis of Accounting – II. New York State Financial Accounting
… basis for the governmental funds (those through which most governmental functions are financed). Under GAAP, the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accountingIV.3.C Federal Receipts – IV. Accounting Codes - Uses and Descriptions
… Grants funds. Click here to download the table below as a Microsoft Excel file . Reporting Class SFS Account …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3c-federal-receiptsTown of Villenova – Purchasing (2014M-52)
… 24, 2014. Background The Town of Villenova is located in Chautauqua County and is governed by a five member elected …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-villenova-purchasing-2014m-52Town of Hadley – Claims Auditing (2015M-198)
… June 30, 2015. Background The Town of Hadley is located in Saratoga County and has approximately 2,000 residents. The …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-hadley-claims-auditing-2015m-198Security and UCS Days Worked Calculator
… then select Calculate . (Repeat this process for any break in service during the fiscal year.) To calculate the total …
https://www.osc.ny.gov/state-agencies/payroll/security-and-ucs-days-worked-calculator