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Town of Brandon - Financial Condition (2019M-239)
… fund balance declining from $58,241 on January 1, 2017 to $5,714 as of December 31, 2019. The highway fund’s … resulting in operating deficits. The Board does not have a policy to maintain a reasonable level of fund balance. The Board has …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Hudson City School District – Grant Administration (2013M-324)
… Background The Hudson City School District is located in Columbia County. The District is governed by the Board of … documentation to substantiate employee benefits, salaries and purchased services. Key Recommendations Ensure that grant … and that such disbursements are made in accordance with the grant requirement guidelines. Ensure that all …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/hudson-city-school-district-grant-administration-2013m-324State Agencies Bulletin No. 935
… Out for eligible employees. Affected Employees Employees in the following bargaining units who have opted to … Regulation Services Unit BU67 Background In accordance with the terms of the Over 40 Comp Time II program negotiated with CSEA, PEF and RRSU, employees are permitted in October of each year of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/935-2009-csea-pef-and-rrsu-over-40-compensatory-time-ii-cash-outAccounts Payable Advisory No. 1
… JPMorgan Chase Bank, N.A. Filling the Invoice Number Field on the Voucher: In order for JPMorgan Chase Bank, N.A. to … enter 486559000000 0522 in the invoice number field on the voucher. Agencies must use their own billing account … should select the Supplier ID from the list below based on the card program the payment is related to. These Supplier …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/1-complex-entity-jpmorgan-chase-bank-naTown of LeRay – Justice Court (S9-14-5)
… has not reported and remitted $7,542 to the Office of the State Comptroller Justice Court Fund (JCF); outstanding bail …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5Oakfield-Alabama Central School District – Budgeting (2016M-172)
… The Oakfield-Alabama Central School District is located in the Towns of Oakfield, Alabama, Batavia, Pembroke and Elba in Genesee County and the Town of Barre in Orleans County. The District, which operates three schools with approximately 870 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Opinion 2005-4
… or statutory amendments that bear on the issues discussed in the opinion. SCHOOL DISTRICTS -- BOCES (procedures for … employee benefit accrued liability reserve fund. To comply with the permissive referendum requirements, a BOCES should … procedures outlined in section 1804 of the Education Law and the voter approval requirements provided by section 1951 …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4Watertown City School District – Financial Condition (2016M-85)
… Background The Watertown City School District is located in the City of Watertown and the Towns of Le Ray, Pamelia, Rutland and Watertown in … County. The District, which operates eight schools with approximately 4,000 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85SUNY Bulletin No. SU-299
… Purpose The purpose of this bulletin is to provide agencies with instructions on how to update a Tier 6 employee’s … Employees Tier 6 New York State Education Department and SUNY employees who are members of the ORP are affected. … to Payroll Bulletin No.1256 . ) Effective first checks in April 2013, Legislation required the employee contribution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-299-two-year-look-back-tier-6-suny-optional-retirement-planElmsford Union Free School District – IT Asset Management (S9-22-9)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … not properly accounted for. Specifically: Seven IT assets with combined costs of $4,111 were located but not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… of our audit was to examine the Village’s processes and procedures over cash receipts from parking violations for … 2016. Background The Village of Sleepy Hollow is located in the Town of Mount Pleasant in Westchester County and has … collection rates. Since 2012, the Village has contracted with a vendor to assist with the processing of parking …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408Copenhagen Central School District – Financial Condition (2016M-142)
… The Copenhagen Central School District is located in the Towns of Champion, Rutland and Watertown in Jefferson County and the Towns of Denmark, … in Lewis County. The District, which operates one school with approximately 460 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142Opinion 88-70
… on bond resolutions authorizing the issuance of bonds to pay judgments or claims, or to provide sewage disposal or …
https://www.osc.ny.gov/legal-opinions/opinion-88-70City of Syracuse – Water System Cybersecurity (2019M-173)
… unauthorized access or disruption. Key Findings Network and local user accounts were not properly managed. Officials … for staying current on water system cybersecurity threats. The City did not have service level agreements (SLAs) with … officials. Key Recommendations Properly manage network and local user accounts, including disabling unneeded …
https://www.osc.ny.gov/local-government/audits/city/2020/06/26/city-syracuse-water-system-cybersecurity-2019m-173Borrowing Against Your Contributions – State Police Plan
… repaying them. How Much You Can Borrow The minimum loan is $25. The maximum loan is 75 percent of your annuity savings contribution balance, … a loan. You can see how much you are eligible to borrow, what the repayment amount would be, if your loan will be …
https://www.osc.ny.gov/retirement/publications/1518/borrowing-against-your-contributions-0State Police Bulletin No. SP-215
… Purpose The purpose of this bulletin is to inform the Division of State Police of OSC’s automatic … Police Benevolent Association and provides for increases to Location Pay, Supplemental Location Pay, and Expanded Duty … will be paid using the following effective dates and check date: Payments Pay Cycle/Pay Period Type Payment Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-215-april-2021-increases-location-pay-supplemental-location-pay-andPatchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… 26 totaling $59,691 were not of the type legally permitted to be paid in advance. The Treasurer did not maintain custody … of our findings and recommendations, but indicated they have initiated corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126Contract Advisory No. 19
… documented in Chapter XI, Section 2.C – Contract Funds Reservation of the Guide to Financial Operations (GFO) … Financial Operations, Chapter XI, Section 2.C – Contract Funds Reservation and Chapter XI, Section 3 - Purchase …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/19-go-live-guidance-contracts-requiring-osc-reviewClarendon Fire Company – Financial Activities (2023M-50)
audit clarendon fire company
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50Dansville Central School District – Separation Payments (2016M-102)
… The Dansville Central School District is located in the Towns of Conesus, Groveland, North Dansville, Ossian, Sparta, Springwater and West Sparta in Livingston County, and the Towns of … Steuben County. The District, which operates three schools with approximately 1,600 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102