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Genesee Valley Central School District - Financial Management (2019M-231)
… Key Findings The Board overestimated appropriations by a total of $2.7 million from 2016-17 through 2018-19 and … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will … comprehensive written reserve fund policy, including plans for the use of reserves in accordance with applicable …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Sir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)
… 1, 2013 through September 30, 2014. Background The Sir William Johnson Volunteer Fire Company, Inc. is a … Sir William Johnson Volunteer Fire Company Inc Internal Controls …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internalSchuyler Heights Fire District – Claims Processing (2014M-124)
… the District’s internal controls over claims processing for the period January 1, 2012 through December 31, 2013. Background The Schuyler Heights Fire District is a district corporation of the State, distinct and separate … and Chairman did not review claims. The Board did not pass a resolution allowing the Treasurer to pay claims for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124Saratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)
… businesses that did not meet their goals but did not do so because the Board did not review the performance of the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-projectCUNY Bulletin No. CU-719
… CUNY Bulletin No CU719 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-719-new-voluntary-deductions-codes-cuny-health-insuranceState Police Bulletin No. SP-151.1
… Bulletin No. SP-151 . Purpose The purpose of this bulletin is to notify agencies of a Description change to voluntary Deduction Code 482, NYS Police Inv Foundation, established for members of the New York State Police Investigators …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-1511-revised-deduction-code-482-new-york-state-police-investigatorsRequired Reporting
… Annual Financial Report (AFR) Chart of Accounts Lookup Information on AFR Non-Filers AFR Filing Status … and Templates Chart of Accounts Query School District Account Codes - Added for GASB 84 [pdf] Accounting and …
https://www.osc.ny.gov/local-government/required-reportingVIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… A Revenue transfer is used to adjust or reclassify previously posted … are not limited to, the following types of transactions: Transfer of receipts between funds and account codes as … A Revenue transfer is used to adjust or reclassify previously posted …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersXI-A.4 Procurement Card Use – XI-A. Purchasing
… the applicable masked PCard number from the drop down menu. Alternately, the agency may select these options on a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a4-procurement-card-useCost-Saving Ideas: Establishing an Effective Fleet Management System
… purchasing used mid-sized vehicles or new compact models for use by departmental staff. The used vehicles were …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-systemPlainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… condition and extra-classroom activity (ECA) funds for the period July 1, 2015 through February 28, 2017. Background The Plainedge Union Free School District is located in the Town of Oyster Bay, Nassau County. The … Findings District officials overestimated expenditures by a total of more than $15 million (6 percent) for fiscal years …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraBelfast Central School District – Procurement (2016M-317)
… through August 16, 2016. Background The Belfast Central School District is located in the Towns of Allen, Angelica, … in Allegany County. The District, which operates one school with approximately 340 students, is governed by an … Belfast Central School District Procurement 2016M317 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Beacon City School District – Claims Auditing (2016M-20)
… of our audit was to examine the claims audit function for the period July 1, 2014 through September 30, 2015. Background The Beacon City School District is located in the City of Beacon, Dutchess County. The … respectively. Key Findings The Board did not develop a comprehensive job description that outlines the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Liberty Central School District – Budget Review (B4-14-6)
… that have been authorized to issue obligations to fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations … except for certain matters related to the food service fund, we found that the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Campbell-Savona Central School District – Financial Condition (2015M-42)
… the Board adopted unrealistic budgets, appropriated fund balance and reserves were not needed to fund operations as planned. The District's fund balance has remained excessive. Key Recommendations Adopt … include the District’s actual needs, based on available current information and historical data and make appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Tompkins County Industrial Development Agency – Board Oversight (2015M-33)
… are County Legislators. Key Findings Because the TCIDA does not employ any staff, they hired the Tompkins County … should be recaptured from those business that fall short of performance goals in compliance with TCIDA’s …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardAltona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the … members. During our audit period, deposits totaled $41,695 and disbursements totaled $68,487, excluding transfers …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mSUNY Bulletin No. SU-161
… Purpose To provide agencies with reporting instructions. Affected … Date(s) Employees in Bargaining Unit 08 may begin to be reported in Administration Pay Period 11L, paychecks dated 9/16/09 Background Pursuant to Chapter 213 and the 2007-2011 Agreement between UUP and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-161-participation-voluntary-reduction-work-schedule-vrwsVested Retirement Benefit – Career Plan
… benefit at the earliest possible date, file a retirement application within 90 days before you become eligible. If we receive your retirement application after you become eligible, your vested retirement will be effective on the date the application is received. Remember, it is up to you to file a …
https://www.osc.ny.gov/retirement/publications/1642/vested-retirement-benefitVested Retirement Benefit – Police and Fire Plan
… benefit at the earliest possible date, file a retirement application within 90 days before your eligibility date. If we receive your retirement application after your eligibility date, your vested retirement will be effective on the date the application is received. Remember, it is up to you to file a …
https://www.osc.ny.gov/retirement/publications/1512/vested-retirement-benefit