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Ardsley Union Free School District – Financial Management (2024M-13)
… limit on surplus fund balance and lacks transparency. As a result, the District levied more taxes than needed to fund … 2017-18 through 2021-22 while it had an operating surplus in each of those years averaging $1.1 million. As a result, the appropriated fund balance was not used to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13City of Hudson – Internal Controls Over Cash Receipts (2013M-102)
… 13, 2012. Background The City of Hudson is located in Columbia County and has a population of approximately … cash to the Treasurer. No one maintained general ledger accounting records or performed formal bank reconciliations … receipts for cash transactions without maintaining a log of these receipts. Certain Departments issued permits, …
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102CUNY Bulletin No. CU-381
This bulletin provides CUNY agencies with information for the manual processing of the salary and other increases
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-381-salary-and-other-increases-employees-represented-new-yorkSwan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… June 27, 2013. Background The Swan Lake Fire District is a district corporation of the State, distinct and separate … from the Towns of Liberty and Bethel, and is located in Sullivan County. The Board of Fire Commissioners consists … payment, totaling $9,999, made as the final payment for a $29,997 equipment installment purchase contract, which was …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mState Agencies Bulletin No. 864
… Earned Income Credit payments for 2008 and completed a Form W-5 (Earned Income Credit Advance Payment Certificate) … IRS Rules and Regulations, Earned Income Credit (EIC) is a credit that reduces the tax owed for certain workers. … child are entitled to receive EIC payments included in their paycheck. These employees are required to file a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/864-advance-earned-income-credit-paymentMonroe 1 Board of Cooperative Educational Services – Procurement of Professional Services (2016M-176)
… (BOCES) is an association of 10 component school districts in Monroe County. BOCES delivers more than 80 education and … component and participating districts and is governed by a 10-member Board of Education elected by the boards of the … contracts only after soliciting competition. Enter into a written agreement with each professional service provider …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/29/monroe-1-board-cooperative-educational-services-procurement-professional-servicesXII.8.F Changes to Vouchers After Submission to OSC – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section informs agencies how to request a change to a voucher after submittal to the Office of the State Comptroller (OSC) for payment through the Statewide Financial System. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8f-changes-vouchers-after-submission-oscXIV.13.A Overview – XIV. Special Procedures
… New York State Finance Law §179- f requires the State to pay … Interest . Guide to Financial Operations REV. 12/07/2018 … New York State Finance Law 179 f requires the State to pay …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13a-overviewRochester City School District – Budget Review (B20-2-1)
… City School District’s (District) adopted budgets for the 2018-19 and 2019-20 fiscal years. Background The … deficit of approximately $31.6 million, even accounting for the numerous cost-savings and avoidance measures, … first effort is the recent review of the adopted budgets for the 2018-19 and 2019-20 fiscal years. Thereafter we will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/23/rochester-city-school-district-budget-review-b20-2-1Record of Activities Template – Understanding Your Responsibilities: Elected & Appointed Officials
… Officials are required to complete a three-month record of activities (ROA) within 150 days of the start of the term. We have created a fillable template to help you track your activities and …
https://www.osc.ny.gov/retirement/members/ea-officials/record-activities-templateState Agencies Bulletin No. 2134
… impact to paychecks if the NYS budget or an extender bill is not passed by 12 p.m. on Tuesday, May 2, 2023. … Executive Branch* employees paid on the Institution pay cycle may be affected. *This does not apply to employees … signs the 2023-24 State budget or a budget extender bill to provide for the continuing operation of State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2134-paycheck-distribution-may-4-2023-institution-cycle-paychecksState Agencies Bulletin No. 2133
… impact to paychecks if the NYS budget or an extender bill is not passed by 12 p.m. on Monday, April 24, 2023. … Executive Branch* employees paid on the Administration pay cycle may be affected. *This does not apply to employees … signs the 2023-24 State budget or a budget extender bill to provide for the continuing operation of State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2133-paycheck-distribution-april-26-2023-administration-cycle-paychecksState Agencies Bulletin No. 2130
… impact to paychecks if the NYS budget or an extender bill is not passed by 12 p.m. on Tuesday, April 18, 2023. … Executive Branch* employees paid on the Institution pay cycle may be affected. *This does not apply to employees … signs the 2023-24 State budget or a budget extender bill to provide for the continuing operation of State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2130-paycheck-distribution-april-20-2023-institution-cycle-paychecksAusable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… were not all remitted to the Business Office for deposit. System users were granted access to functions of the … District cash receipts with personal checks. Evaluate employee job descriptions and assign user access rights to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selected2015 Year End Report
… Background The Board administered four sole custody funds in 2015.Board staff enter workers’ compensation claims data … staff follow up appropriately when system alerts indicate a potential duplicate payment. … The objective of our …
https://www.osc.ny.gov/state-agencies/audits/2016/05/09/2015-year-end-reportNiagara County – County Bridge Maintenance (S9-13-2)
… approximately 216,000 residents. The County is governed by a 15-member County Legislature. The County’s budgeted expenditures totaled $335 million in 2012. The County Department of Public Works (DPW) is … of approximately 88 County-owned bridges. The DPW includes a professional engineer who is directly involved with the …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2Area #10 – Firewalls and Intrusion Detection – Information Technology Governance
… also be continuously monitored to identify attempts to bypass network security controls—both successful and …
https://www.osc.ny.gov/local-government/publications/it-governance/area-10-firewalls-and-intrusion-detectionVested Retirement Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Eligibility You are eligible for a vested retirement benefit if you leave public employment … When you reach retirement age, you will be entitled to a retirement benefit based on your service and salary earned … provisions of the retirement plan that you were covered by in your last public employment determine the vested benefit. …
https://www.osc.ny.gov/retirement/publications/1511/vested-retirement-benefitEmergency Service Communication Surcharges (2017-MS-4)
… Departments are responsible for E911 expenditures. Under a new law enacted in December 2017, wireless surcharge payments will be made to … the suppliers operating within the counties audited. As a result, county officials were unable to determine whether …
https://www.osc.ny.gov/local-government/audits/county/2018/04/20/emergency-service-communication-surcharges-2017-ms-4Lincoln Fire District – Financial Activities (2012M-228)
… 31, 2012. Background The Lincoln Fire District is located in Madison County. The District’s general fund budget totaled … unable to provide us with an adopted investment policy and a code of ethics, which are required by law. As of August 31, … an equipment capital reserve totaling $324,836 and a building capital reserve totaling $227,122. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228