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Candor Fire Company – Internal Controls Over Financial Activity (2014M-302)
… 31, 2014. Background The Candor Fire Company is located in Tioga County and provides fire protection and emergency …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/13/candor-fire-company-internal-controls-over-financial-activityState Agencies Bulletin No. 1112
… 1/4/12 Institution Paychecks dated 1/12/12 Background In accordance with Chapter 504 of the Laws of 2009, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1112-tier-5-pensionable-overtime-earnings-limit-calendar-year-2012-employeesFairport 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 incentive. Key Recommendations Consult with legal counsel to ensure retirement payments are disbursed in accordance with the …
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
… 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-calculatorState Agencies Bulletin No. 251
… increase Affected Employees Employees represented by PEF in bargaining unit 05 Effective Date(s) Administration checks …
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)
… cost of $28.5 million (44,305 items) accounted for in its inventory that were either purchased for a component … 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-hardwareVillage of Fultonville – Claims Auditing (2015M-106)
… Purpose of Audit The purpose of our audit was to examine the Village’s claims auditing … 1, 2013 through December 31, 2014. Background The Village of Fultonville is located in the Town of Glen, Montgomery … Village of Fultonville Claims Auditing 2015M106 …
https://www.osc.ny.gov/local-government/audits/village/2015/07/24/village-fultonville-claims-auditing-2015m-106State Agencies Bulletin No. 1056
… employees may contact Scott Florence by e-mail at [email protected] . Questions regarding this …
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
… on three bases of accounting: cash, modified accrual and accrual. Financial statements prepared in accordance with … accounting principles (GAAP) require that revenues and expenditures be recorded on the modified accrual basis … financial statements, proprietary funds, component units and fiduciary funds. The cash basis of accounting is used for …
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 … Federal Receipts 36121 Redeposit/Recovery of Federal Fund Payments Guide to Financial Operations REV. 05/25/2012 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3c-federal-receiptsJustice Court Fund - Town and Village Court Revenue Report Data Description
… year revenues (held by the State pending clarification for final determination) Corrections to prior year …
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-230State 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-01Elmira Heights Central School District - Nonresident Tuition (2019M-120)
… tuition accurately and timely, they did not timely bill for nonresident students placed in the District. Key … specifying the timely submission of attendance dates for nonresident students placed at the District to the School …
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)
… before payment. Key Recommendations Print and sign checks after the claims have been audited and approved. Audit and … and have initiated, or indicated they planned to initiate, corrective action. …
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)
… District officials adequately safeguarded and accounted for fuel purchases. Key Findings The District’s fueling area … and our reconciliations resulted in unaccounted-for fuel totaling $8,034. Officials did not perform … periodic reconciliations to ensure fuel use is appropriate for District purposes. Perform stick-measured readings to …
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)
… whether the Supervisor maintained 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 … whether the Supervisor maintained complete accurate and timely accounting records and reports …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-bovina-records-and-reports-2019m-200