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State Agencies Bulletin No. 870
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase pursuant to … Council 82 in Bargaining Units 31, 81, 61 and 91 Effective Date(s) Paychecks dated January 15, 2009 (Institution) … to the Payroll Deductions mailbox. … To notify agencies of an automatic Dues and Agency Shop Fee increase pursuant to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/870-council-82-dues-and-agency-shop-fee-increaseEnterprise Charter School – Enrollment and Billing (2014M-378)
… is located in the City of Buffalo and is governed by a seven-member Board of Trustees. The School provides … approximately $5.6 million. Key Findings The School does not periodically verify student residency information on … file or require that a new proof of residence be submitted when a student's address changes. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/27/enterprise-charter-school-enrollment-and-billing-2014m-378Village of Fultonville – Claims Auditing (2015M-106)
… December 31, 2014. Background The Village of Fultonville is located in the Town of Glen, Montgomery County, and has a population of approximately 790. The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2015/07/24/village-fultonville-claims-auditing-2015m-106Hamilton-Fulton-Montgomery Board of Cooperative Educational Services – Procurement (2016M-43)
… 31, 2015. Background The Hamilton-Fulton-Montgomery BOCES is an association of 15 component school districts in … 15 component school districts and their 15,600 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/08/hamilton-fulton-montgomery-board-cooperative-educational-services-procurement-2016mTioga Central School District – Financial Condition (2015M-168)
… for the Towns of Tioga, Nichols, Barton and Candor in Tioga County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/23/tioga-central-school-district-financial-condition-2015m-168Franklin Central School District – Health Insurance Cost Savings (2016M-50)
… Purpose of Audit The purpose of our audit was to determine whether District officials … Franklin Central School District is located in six towns of Delaware and Otsego Counties. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/06/franklin-central-school-district-health-insurance-cost-savings-2016m-50Fairport Central School District - Payroll and Employee Benefits (2023-118)
Determine whether Fairport Central School District District officials accurately paid employees and properly calculated employees leave accruals
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118State Agencies Bulletin No. 251
… employees only, a maximum calendar year deduction amount of $900.00 has been implemented. OSC will automatically apply …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/251-public-employee-federation-dues-increaseOneida Housing Authority – Tenant Rents (2014M-306)
… Purpose of Audit The purpose of our audit was to examine tenant rents for the period April … low-rent housing for qualified individuals in the City of Oneida. The Authority, which is governed by a seven-member …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/oneida-housing-authority-tenant-rents-2014m-306Elmira Heights Central School District - Nonresident Tuition (2019M-120)
… of attendance dates for nonresident students placed at the District to the School Business Executive. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/elmira-heights-central-school-district-nonresident-tuition-2019m-120Greenport Union Free School District - Bank Reconciliations (2019M-161)
… reviewed monthly. Ensure that the recorded cash balances at month-end accurately reflect the actual bank balances. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161True North Rochester Preparatory Charter School - Information Technology (2019M-148)
… software inventory records were inaccurate and outdated. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/10/18/true-north-rochester-preparatory-charter-school-information-technologyTaconic Hills Central School District – Financial Management (2019M-155)
… - pdf] Audit Objective Determine whether the Board and District officials adopted realistic budgets to maintain fund … beneficial to taxpayers. … Determine whether the Board and District officials adopted realistic budgets to maintain fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155Moravia Central School District - Fuel Inventory (2019M-183)
… fuel reconciliations, and our reconciliations resulted in unaccounted-for fuel totaling $8,034. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183Town of Bovina - Records and Reports (2019M-200)
… are the annual financial reports, have not been filed for the fiscal years ending December 31, 2017 and 2018. Key …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-bovina-records-and-reports-2019m-200Hornell City School District - Financial Management (2019M-38)
… and develop a plan to reduce balances to reasonable levels in accordance with applicable statutes. Develop comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38State Agencies Bulletin No. 159
… Actions The insurance company offering this new program, Liberty Mutual Insurance Company, will send OSC a biweekly … Questions concerning this insurance should be directed to Liberty Mutual at 1-800-526-1547. … To explain the use of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/159-voluntary-insurance-program-employees-bargaining-unit-01Justice Court Fund - Town and Village Court Revenue Report Data Description
… year revenues (held by the State pending clarification for final determination) Corrections to prior year …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-town-and-village-court-revenue-report-data-descriptionII.4.B Basis of Accounting – II. New York State Financial Accounting
… on the modified accrual basis for the governmental funds (those through which most governmental functions are … for the government-wide financial statements, proprietary funds, component units and fiduciary funds. The cash basis of accounting is used for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accountingTown of Villenova – Purchasing (2014M-52)
… through January 24, 2014. Background The Town of Villenova is located in Chautauqua County and is governed by a five member elected Town Board. Its population is approximately 1,100 residents. Budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-villenova-purchasing-2014m-52