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Annual Financial Report Filing Deadlines
… report due dates have been updated to reflect changes for certain municipalities resulting from the 2020 US Census … end dates and annual financial report filing deadlines for all counties, cities, towns and villages. Class of …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-filing-deadlinesVillage of Owego - Board Oversight and Financial Operations (2018M-101)
… provide the Board with accurate budget-to-actual reports and complete financial reports each month. Further, the value of these reports was greatly diminished because accounting records were unreliable and bank reconciliations were inaccurate and not prepared for all accounts. Because of ineffective recordkeeping, the …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101United HealthCare – Empire Plan Drug Rebate Revenue (Follow-Up)
… made in our audit report, United HealthCare: Empire Plan Drug Rebate Revenue (2016-S-7). Background The …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/united-healthcare-empire-plan-drug-rebate-revenue-followCUNY Bulletin No. CU-145
… this bulletin may be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. … This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-145-dues-and-agency-shop-fee-increase-city-employees-unionMechanicville City School District – Financial Condition (2017M-93)
… The Mechanicville City School District is located in the City of Mechanicville and part of the Towns of Stillwater and Halfmoon in Saratoga County and the Town of Schaghticoke in Rensselaer County. The District, which has approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93Southern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided proper oversight over … approximately $1 million. Key Findings The Board failed to develop clear and adequate policies and procedures or … Recommendations Review and update policies and procedures to govern travel and credit card use. Ensure that STE …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165Salamanca City School District – Financial Management and Payroll (2017M-138)
… Background The Salamanca City School District is located in the City of Salamanca and the Towns of Carrollton, Great Valley, Little Valley, Napoli and Salamanca in Cattaraugus County. The District is governed by an elected … by law) or to other reserves established and maintained in compliance with relevant statutes. Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… information is not documented by computer. Ensure that tax collections are remitted to the Supervisor in accordance …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131State Agencies Bulletin No. 838
… Questions about this Bulletin may be directed to your Payroll Auditor. … To explain OSCs automatic processing of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/838-reduction-2008-blind-veterans-annuityOperational Advisory No. 18
… Subject: Two Refund of Appropriation Vendor IDs to be Inactivated Guidance: On June 1, 2015 the … and 0RAE000000. Business Units should use Vendor ID 0RAR000000 to handle the scenarios previously covered …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/18-refund-appropriation-roa-vendor-ids-accounts-payableSpecial Accidental Death Benefit – New Career Plan
… under circumstances that permit payment of the accidental death benefit, a special accidental death benefit will be paid to your surviving spouse. If the surviving spouse receiving the special accidental death benefit dies, this benefit will be paid to your …
https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefitMount Morris Central School District – Financial Condition (2014M-328)
… Key Findings District officials have relied on the use of fund balance and reserves to close budget gaps, which has … reserve to cover the amount not available in unrestricted fund balance. Key Recommendations Carefully review and amend … practices to avoid over-reliance on the appropriation of fund balance and reserves to balance future budgets. More …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Mexico Academy Central School District –Financial Management (2016M-219)
… The Mexico Academy Central School District is located in the Towns of Hastings, Mexico, New Haven, Palermo, Parish, … on the new terms of the nuclear power plant’s payment in lieu of taxes agreement, the District will receive approximately $18 million in payments over the next five years compared to the $63 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Chester Union Free School District – Financial Management and Board Oversight (2016M-95)
… District officials did not maintain the District’s fund balance in accordance with statutory requirements and did not use the excess fund balance to reduce real property taxes or other … Key Recommendations Ensure that the amount of unrestricted fund balance is in compliance with the statutory limit and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardBrighton Central School District – Separation Payments (2016M-119)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments for the period July 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119Bradford Central School District – Financial Management (2016M-253)
… District is located in the Towns of Bath, Bradford, Urbana and Wayne in Steuben County and the Towns of Orange and Tyrone in Schuyler County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Connetquot Central School District – Financial Condition (2015M-98)
… did not adopt realistic budgets based on historical costs and trends. The District consistently appropriated fund … fund balance is in compliance with statutory limits and develop a plan to reduce the amount of unassigned fund …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98Town of Tioga – Long-Term Planning (2022M-181)
… report – pdf] Audit Objective Determine whether Town of Tioga (Town) officials established long-term capital and … on certain issues they raised in their responses. … town tioga longterm planning …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181East Quogue Union Free School District – IT Asset Management (S9-22-8)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not appropriately track or inventory IT assets, maintain … Key Recommendations Ensure District inventory records are complete and include the detail necessary to adequately …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8Ticonderoga Central School District – IT Asset Management (S9-22-23)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not appropriately track or inventory IT assets, maintain … Key Recommendations Ensure District inventory records are complete and include the details necessary to adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/ticonderoga-central-school-district-it-asset-management-s9-22-23