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Oakfield-Alabama Central School District – Budgeting (2016M-172)
… The Oakfield-Alabama Central School District is located in the Towns of Oakfield, Alabama, Batavia, Pembroke and Elba in Genesee County and the Town of Barre in Orleans County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Jamestown City School District – Financial Condition (2015M-120)
… Background The Jamestown City School District is located in the City of Jamestown and Towns of Busti, Carroll, Ellicott and Kiantone in Chautauqua County. and has a population of approximately … were $76 million. Key Findings To bridge the funding gap in the 2015-16 budget, District officials expect to use …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Addison Central School District – Financial Condition (2016M-30)
… Background The Addison Central School District is located in the Towns of Addison, Cameron, Canisteo, Erwin, Lindley, … Rathbone, Thurston, Troupsburg, Tuscarora and Woodhull in Steuben County. The District, which operates three schools … general fund appropriations by 9 percent, resulting in a combined operating surplus of $6.4 million. Appropriated …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Springs Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsHigh Falls Water District – Water Fees (2015M-153)
… water clerk manually enters readings from an electronic meter reader in the water billing system and generates bills …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153VIII.1.D Hybrid Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… should not go between governmental funds: General Fund, Capital Funds, Special Revenue (General and Federal) and Debt … or GLJE transactions using the same account codes. See Section 1 – Accounts Payable Journal Vouchers & General … Ledger Journal Entries Overview of this Chapter for guidance on: Submitting APJV and GLJE transactions to SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1d-hybrid-journal-entriesIX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants
… cost standard rates into the State Financial System. In some cases, the federal government may request the … a waiver, agencies should enter a new waiver request in SFS which, once approved at the agency level, will be … process generates journal entries to the General Ledger in the Statewide Financial System (SFS) on a more real-time …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costsSeymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… Background The Seymour Public Library District is located in the City of Auburn, Cayuga County and serves the City of … not generate a daily cash report from the System to assist in reconciling daily fine and fee collections or to review …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102Thurston Fire Company – Board Oversight (2016M-429)
… provides fire protection services for the Town of Thurston in Steuben County. The Company is operated in accordance with its bylaws which stipulate that a Board … audit of the Secretary/Treasurer's books and records in January 2015 or 2016. The credit card policy lacks a …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… did not enforce the limited financial provisions outlined in the Department’s constitution and bylaws (bylaws) or adopt … effective financial oversight of Department operations. In addition: The membership did not follow their bylaws and … required by law. The Treasurer did not accurately capture in the monthly meeting minutes the cash receipt and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Cayuga County Community College – Information Technology (2013M-291)
… a complete, centralized and up-to-date inventory record of software that the College currently owns. There is no formalized plan to review machines for installed software. The College could not provide purchase orders or …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291Cheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… Cheektowaga-Sloan Union Free School District is located in the Towns of Cheektowaga and West Seneca in Erie County. The District operates four schools, has … estimates of appropriations and use of fund balance in the budget. Ensure that the EBALR is used in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andForms and Templates
… Analysis of Monthly Cash Receipts and Disbursements [pdf] Analysis of Monthly Disbursements and Debt Services … Charter Template [pdf] BOCES Annual Report Certification Form [pdf] Conflict of Interest Poster [pdf] Debt Statements: … Guidance for School Districts Seeking Audit Services [pdf] Download a Microsoft Word sample template [doc] for an RFP …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesEast Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the Department’s financial operations to ensure that assets were safeguarded for the period January … the Town of Canandaigua in Ontario County. The Department is governed by a five-member Board of Directors. Combined …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsState Agencies Bulletin No. 985
… automatically. Affected Employees Eligible employees in Bargaining Units 06, 46 and 66 Effective Date(s) 3/25/10 … has thirteen (13) complete pay periods of service in such grade between April 1, 2009 and March 31, 2010; and … Bulletin D-1127 Agencies may submit a Job Action Request in Pay Period 3L using the Action/Reason code of DTA/PWH …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/985-retroactive-2010-performance-advances-graded-and-ns-equated-gradeArea #4 – Contracts and Service Level Agreements for IT Services – Information Technology Governance
… example, if you contract with an IT vendor to administer patch management with the goal of ensuring that patches and …
https://www.osc.ny.gov/local-government/publications/it-governance/area-4-contracts-and-service-level-agreements-it-servicesNew York State Comptroller DiNapoli: Wall Street Bonuses and Profits Up Slightly in 2019, but Facing Sharp Fall in 2020
… The average bonus paid to employees in New York City’s securities industry increased by 3 percent in 2019 to $164,100, but it is likely to fall sharply in 2020 … The average bonus paid to employees in New York Citys securities industry increased by 3 percent in 2019 to $164100 but it is likely to fall …
https://www.osc.ny.gov/press/releases/2020/03/new-york-state-comptroller-dinapoli-wall-street-bonuses-and-profits-slightly-2019-facing-sharp-fallDiNapoli Audit Finds Western Regional OTB Lacks Accountability and Gave Out Lucrative Perks
… Off-Track Betting Corp. (OTB) spent at least $121,000 on tickets to sporting events, concerts, food and alcohol for … perks and other benefits. The board said they are acting on our recommendations and I urge them to continue to tighten … and Rochester. It offers off-track pari-mutuel wagering on horse racing at Batavia Downs Gaming and other locations. …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-audit-finds-western-regional-otb-lacks-accountability-and-gave-out-lucrative-perksState Agencies Bulletin No. 1945
… This bulletin is superseded by Payroll Bulletin No. 1945.1 . Purpose The purpose of this bulletin is to … Leave code to be used (Refer to Payroll Bulletin No. 1366 for a list of Workers’ Compensation Action/Reason … Action/Reason code as outlined in Payroll Bulletin No. 1366 and moved to LOA/LOT in PayServ. Agencies should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1945-process-changes-workers-compensation-leave-payservDiNapoli: NY Pension Fund Reaches Climate Agreements With Five Portfolio Companies
… in renewable energy sources, such as solar, wind, battery energy storage systems and energy transition, electric vehicles, …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-ny-pension-fund-reaches-climate-agreements-five-portfolio-companies