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Lansingburgh Central School District – Purchasing (2017M-173)
… orders were independently authorized and purchases were for appropriate District purposes for the period July 1, 2015 through May 31, 2017. Background … Key Finding The Treasurer, also serving as the purchasing agent, has the ability to submit requisitions, creating a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/17/lansingburgh-central-school-district-purchasing-2017m-173Stony Creek Volunteer Fire Company – Cash Disbursements (2015M-188)
… 1, 2013 through March 31, 2015. Background The Stony Creek Volunteer Fire Company provides fire protection services for the town of Stony Creek, Warren County. The Company, which has approximately 30 … Stony Creek Volunteer Fire Company Cash Disbursements 2015M188 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/stony-creek-volunteer-fire-company-cash-disbursements-2015mBerkshire Union Free School District – Financial Condition (2015M-310)
… School District is a special act school district located on the grounds of the Berkshire Farm Center in the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/berkshire-union-free-school-district-financial-condition-2015m-310New Hartford Central School District – Procurement (2016M-153)
… July 1, 2014 through February 22, 2016. Background The New Hartford Central School District is located in the Towns of New Hartford, Paris and Kirkland in Oneida County and the … New Hartford Central School District Procurement 2016M153 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/new-hartford-central-school-district-procurement-2016m-153Malverne Union Free School District – Fund Balance (2016M-120)
… 2014 through March 1, 2016. Background The Malverne Union Free School District (District) is located in the Town of … Malverne Union Free School District Fund Balance 2016M120 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/malverne-union-free-school-district-fund-balance-2016m-120Lyons Central School District – Multiyear Planning (2015M-337)
… The purpose of our audit was to review the District’s multiyear planning for the period July 1, 2014 through … District officials have not developed comprehensive multiyear financial and capital plans. District officials … Key Recommendations Develop and adopt comprehensive multiyear financial and capital plans. Adopt a formal reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337Central Square Central School District – Claims Auditing (2016M-292)
… District is located in the Towns of Amboy, Constantia, Hastings, Mexico, Palermo, Parish, Schroeppel and West Monroe in Oswego County, the Towns of Cicero and Clay in Onondaga County and the Town of Vienna in Oneida County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/central-square-central-school-district-claims-auditing-2016m-292Cortland Enlarged City School District – Fund Balance (2017M-65)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/cortland-enlarged-city-school-district-fund-balance-2017m-65East Moriches Union Free School District – Claims Processing (2016M-273)
… through May 31, 2016. Background The East Moriches Union Free School District is located in the Town of Brookhaven, … East Moriches Union Free School District Claims Processing 2016M273 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273Depew Union Free School District – Financial Condition (2016M-229)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Depew Union Free School District is located in the Towns of Cheektowaga and Lancaster in Erie County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/depew-union-free-school-district-financial-condition-2016m-229Scarsdale Union Free School District – Information Technology (2016M-252)
… Purpose of Audit The purpose of our audit was to determine if the District’s information … Union Free School District is located in the Town of Scarsdale in Westchester County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/scarsdale-union-free-school-district-information-technology-2016m-252IX.11.A Single Audit Act Accounting and Reporting Requirements – IX. Federal Grants
… amended, which is presented in Section 4 of this chapter. With few exceptions, the SFS is the primary source of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11a-single-audit-act-accounting-and-reporting-requirementsXII.5 Overview – XII. Expenditures
… (with the exception of payments for land purchases). Instead, Business Units will enter information onto SFS and …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5-overviewRamapo Catskill Library System – Procurement (2015M-84)
… Purpose of Audit The purpose of our audit was to examine the Library System’s procurement processes for the …
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84State Agencies Bulletin No. 1929
… increase is based on the increase in the Consumer Price Index for the one-year period ending September 30 of the previous year. Effective Dates Effective beginning …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1929-school-year-2021-2022-tier-6-pensionable-overtime-ot-earnings-limitOperational Advisory No. 24
… End 2025-26 the Office of the State Comptroller (OSC) has updated the Guide to Financial Operations Chapter XV – End … of Year should be read in its ENTIRETY, since it contains updated and/or new information on topics such as payroll, …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/24-fiscal-year-end-2025-26-important-datesState Comptroller DiNapoli Releases Municipal & School Audits
… the board; perform a thorough audit of all claims prior to payment; adopt realistic budgets or maintain reasonable …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School Audits
… for the past four years the district did not comply with its policy and the law, retaining unrestricted fund … maintained unrestricted fund balance levels in accordance with statutory limits, auditors found that district officials … fund for expenditures that could have been paid for with reserve funds, five of which appear to be overfunded by …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 1829.2
… This bulletin supersedes Payroll Bulletin No. 1829 .1 . Purpose The purpose of this … who are in a graded position (Grade 001-025) Note: The Payroll System is unable to differentiate between seasonal … Report to inactive individuals who are 62 or older in the calendar year and to active employees with the New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18292-april-2020-civil-service-employees-association-csea-retroactive-2State Agencies Bulletin No. 1099
… year. Affected Employees All employees Effective Date(s) Payroll deductions for the 2012 SEFA Campaign will begin: … Federated Fund Number which appears on the authorization card must be used as the Deduction Code. Cards that have been … participant chooses to elect other than the full year (26 pay periods), the agency must enter the total amount of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1099-2012-sefa-state-employees-federated-appeal-campaign