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Schroon Lake Central School District - Claims Auditing (2019M-97)

… whether claims were supported by adequate documentation, for appropriate purposes and audited and approved before … audited and approved the claims. Claims totaling $172,760 for 35 check disbursements and 50 non-check disbursements … whether claims were supported by adequate documentation for appropriate purposes and audited and approved before …

https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/schroon-lake-central-school-district-claims-auditing-2019m-97

Taconic 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. … Determine whether …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155

Moravia 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-183

Town of Bovina - Records and Reports (2019M-200)

… and other financial reports to the Board. File AUDs in a timely manner. Town officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-bovina-records-and-reports-2019m-200

II.4.B Basis of Accounting – II. New York State Financial Accounting

… The State prepares financial statements on three bases of accounting: cash, modified accrual and … functions are financed). Under GAAP, the accrual basis of accounting shall be used for the government-wide financial …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accounting

IV.3.C Federal Receipts – IV. Accounting Codes - Uses and Descriptions

… Federal grants received by the State that are earmarked for specific programs and are accounted for in Special Revenue – Federal funds such as the Federal …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3c-federal-receipts

State 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-01

Oneida Housing Authority – Tenant Rents (2014M-306)

… to provide low-rent housing for qualified individuals in the City of Oneida. The Authority, which is governed by a …

https://www.osc.ny.gov/local-government/audits/city/2014/12/12/oneida-housing-authority-tenant-rents-2014m-306

Enterprise Charter School – Enrollment and Billing (2014M-378)

… Audit The purpose of our audit was to examine the student enrollment and billing processes for the period July 1, 2013 … when a student moves. … Enterprise Charter School Enrollment and Billing 2014M378 …

https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/27/enterprise-charter-school-enrollment-and-billing-2014m-378

Fairport Central School District - Payroll and Employee Benefits (2023-118)

… [read complete report – pdf] Audit Objective Determine whether Fairport Central …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118

State Agencies Bulletin No. 251

… maximum deduction has been eliminated. Also for Grade 38 employees only, a maximum calendar year deduction amount … OSC will automatically apply this cap to grade 38 employees. Agency Actions Notify affected employees. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/251-public-employee-federation-dues-increase

Questar III Board of Cooperative Educational Services – Information Technology Hardware Asset Inventory (2023M-166)

… cost of $28.5 million (44,305 items) accounted for in its inventory that were either purchased for a component …

https://www.osc.ny.gov/local-government/audits/boces/2024/03/01/questar-iii-board-cooperative-educational-services-information-technology-hardware

Hamilton-Fulton-Montgomery Board of Cooperative Educational Services – Procurement (2016M-43)

… purpose of our audit was to evaluate BOCES’ procurement for the period July 1, 2014 through August 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $41.4 …

https://www.osc.ny.gov/local-government/audits/boces/2016/04/08/hamilton-fulton-montgomery-board-cooperative-educational-services-procurement-2016m

Tioga Central School District – Financial Condition (2015M-168)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … Over the last three fiscal years, District officials have not established structurally balanced budgets. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2015/10/23/tioga-central-school-district-financial-condition-2015m-168

Franklin Central School District – Health Insurance Cost Savings (2016M-50)

… cost savings and address rising health insurance costs for the period January 1, 2013 through December 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $6.7 million. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/06/franklin-central-school-district-health-insurance-cost-savings-2016m-50

Village of Fultonville – Claims Auditing (2015M-106)

… 31, 2014. Background The Village of Fultonville is located in the Town of Glen, Montgomery County, and has a population …

https://www.osc.ny.gov/local-government/audits/village/2015/07/24/village-fultonville-claims-auditing-2015m-106

Hornell 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

CUNY Bulletin No. CU-791

… Dates: Effective in paychecks dated August 22, 2024, for Institution Current and September 5, 2024, for Institution Lag employees. OSC Actions: OSC will …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-791-city-new-york-health-benefit-rate-changes