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Village of Port Dickinson – Financial Condition (2014M-154)
… the Village’s financial condition and budget procedures for the general and sewer funds for the period June 1, 2012 … The Board did not consistently develop sewer rates based on actual amounts needed to cover appropriations. Village … plan. Key Recommendations Do not continually rely on one-time revenue sources, such as surplus fund balance, to …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154State Agencies Bulletin No. 1980
… and New York City Employee Retirement System (84) for the 2022 plan year is $18,233.00. Affected Employees Tier 6 … Effective Dates Effective Institution paychecks dated January 13, 2022. OSC Actions OSC will update the Pension … employees. Questions Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. … State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1980-2022-tier-6-overtime-limit-nyc-retirement-systems-nycers-nyctrs-andState Agencies Bulletin No. 1978
… Payroll Retirement mailbox. … State Agencies Bulletin No 1978 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1978-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedTown of Morris – Board Oversight (2013M-75)
… to assess the Board’s oversight of financial operations for the period January 1, 2012, through February 21, 2013. … Council members, govern the Town. The Town’s annual budget for the 2013 fiscal year is $978,616. Key Finding We commend the Board for their efforts to provide oversight of the financial …
https://www.osc.ny.gov/local-government/audits/town/2013/05/29/town-morris-board-oversight-2013m-75Village of Bellport – Claims Processing (2014M-126)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for … order requests. Claims abstracts and Board minutes do not demonstrate that claims are audited by the Board. …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126Mastic Beach Fire District – Cash Disbursements (2017M-38)
… Purpose of Audit The purpose of our audit was to determine whether the Board of Fire Commissioners ensured … 30, 2016. Background The Mastic Beach Fire District is a district corporation of the State, distinct and separate … the Town of Brookhaven in Suffolk County. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38VIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… between funds in the submodules. Expenditure transfers for agencies that cannot submit APJV transactions online (bulkload). For agencies that have online access to SFS, all … & 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/viii1c-expenditure-transfersX.2 Guide to Vendor Management Policies – X. Guide to Vendor/Customer Management
… Business Units are responsible for submitting requests to the Vendor Management Unit to create a Centralized Corporate Customer. Business Units create and maintain Local Customers. Guide to Financial Operations REV. 09/14/2015 … Business Units …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x2-guide-vendor-management-policiesBayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)
… used competitive methods to obtain good and services for the period of July 1, 2012 through July 31, 2013. … is governed by an elected five-member Board of Trustees. For the 2012-13 fiscal year, the Library’s expenditures were … into. Key Recommendations Develop written procedures for maintenance of leave time records and ensure that …
https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013mOverview – Travel and Conference Expense Management
… with an overview of key elements that you should consider when developing or updating your travel and conference … with an overview of key elements that you should consider when developing or updating your travel and conference policy …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/overviewState Agencies Bulletin No. 1883
… is to notify agencies of the 2021 maximum salary limit for members of ORP in Tiers 1 through 5. Affected Employees … plans, the annual compensation limit under Section 401(a)(17), 404(I), 408(k)(3)(C), and 408(k)(6)(D)(ii) will … Year. PayServ will automatically stop ORP contributions when an employee’s pensionable earnings reach the $290,000 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1883-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5North Babylon Union Free School District – Financial Condition (2016M-32)
… appropriations that were not needed. The Board transferred funds to the District’s reserves without calculations or … funding levels and the conditions under which the funds will be used or replenished. Review all reserves and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/north-babylon-union-free-school-district-financial-condition-2016m-32South Lewis Central School District – Financial Condition (2016M-83)
… our audit was to review the District’s financial condition for the period July 1, 2014 through September 30, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $25.1 … unassigned fund balance exceeded the 4 percent legal limit for fiscal years 2012-13 through 2014-15. The Board has not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/south-lewis-central-school-district-financial-condition-2016m-83Wheelerville Union Free School District – Fund Balance (2016M-9)
… The Wheelerville Union Free School District is located in the Town of Caroga in Fulton County. The District, which operates one school … Findings The District retained unrestricted fund balance in excess of statutory limits annually over the past four …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9North Rose-Wolcott Central School District – Financial Management (2016M-22)
… of Audit The purpose of our audit was to evaluate the District’s financial management for the period July 1, 2014 through January 4, 2016. Background The North Rose-Wolcott Central School District is located in the Towns of Butler, Huron, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22Hancock Central School District – School Lunch Operations (2015M-176)
… and prepared in the most economical and productive manner for the period July 1, 2013 through April 14, 2015. … a five-member Board of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year totaled $302,900. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/hancock-central-school-district-school-lunch-operations-2015m-176Salmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)
… the District’s financial condition and budgeting practices for the period July 1, 2011 through January 31, 2014. … with approximately 1,600 students. Budgeted appropriations for 2014 are approximately $29.1 million. Key Findings The … are structurally balanced and include realistic estimates for revenues and appropriations. Develop and adopt a fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financialNanuet Union Free School District – Payroll (2015M-287)
… our audit was to evaluate internal controls over payroll for the period July 1, 2014 through July 27, 2015. Background … with approximately 2,280 students. Budgeted appropriations for the 2014–15 fiscal year were $66,490,022. Key Findings … or the use of alternate work schedules to reduce the need for overtime. The Board is not given accurate information …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/nanuet-union-free-school-district-payroll-2015m-287Rocky Point Union Free School District – Financial Condition (2015M-170)
… Suffolk County. The District, which operates four schools with approximately 3,240 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/rocky-point-union-free-school-district-financial-condition-2015m-170Chenango Valley Central School District – Budget Review (B4-16-5)
… expenditure projections in the District's proposed budget for the 2016-17 fiscal year are reasonable. Background The … to fund operating deficits to submit their proposed budget for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/11/chenango-valley-central-school-district-budget-review-b4-16-5