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Village of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)
… required annual financial report with OSC within 60 days after the close of the fiscal year. Maintain complete, …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-remsen-clerk-treasurers-records-and-reports-2020m-119Oswego County Board of Cooperative Educational Services – Claims Auditing (2022M-29)
… approval. Based on dates transactions cleared the bank, 195 additional claims, totaling $469,800, were likely …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/oswego-county-board-cooperative-educational-services-claims-auditing-2022m-29Cherry Valley Fire District - Board Oversight (2019M-141)
… established reserve funds, equitably billed for fire protection services, ensured the Treasurer prepared and filed … or establish a reserve fund policy. Ensure that fire protection contracts were signed, that the services provided … reserve and a reserve fund policy. Ensure that fire protection contracts are signed, services provided are billed …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/10/30/cherry-valley-fire-district-board-oversight-2019m-141Putnam Central School District – Budgeting (2015M-243)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting process for the period July 1, 2013 through July … 30, 2015, the District’s accumulated unrestricted fund balance was 59 percent of the ensuing year’s budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243Lake Pleasant Central School District – Claims Auditing (2021M-202)
… for appropriate purposes and properly audited and approved before payment. Key Findings We found the Board … However, claims were not always properly audited and approved before payment. Eleven signed checks (22 percent) … printed and mailed before the claims auditor audited and approved the corresponding claims. Five non-check …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202Dolgeville Central School District – Fuel Monitoring (2023M-175)
… officials adequately accounted for and monitored fuel usage. Key Findings District officials did not adequately account for or monitor fuel usage. As a result, 690 gallons of diesel fuel valued at $2,064 (23 percent) were not properly … District officials adequately accounted for and monitored fuel usage …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175Newark Central School District – Employee Benefits (2024M-40)
… whether Newark Central School District (District) officials accurately calculated separation payments. Key Findings District officials did not always accurately calculate separation … paid separation payments totaling $16,230, which District officials paid after we brought it to their attention. Seven …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40Ticonderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… Purpose of Audit The purpose of our audit was to determine whether the District applied … Ticonderoga Central School District is located in the Town of Ticonderoga, in Essex County, and the Town of Hague, in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraGreen Tech High Charter School – Resident Tuition Billing (2015M-2)
… July 1, 2013 through June 30, 2014. Background The Green Tech High Charter School is located in the City of Albany and … Green Tech High Charter School Resident Tuition Billing 2015M2 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/04/10/green-tech-high-charter-school-resident-tuition-billing-2015m-2Canandaigua City School District – Procurement of Professional Services (2015M-133)
… Background The Canandaigua City School District is located in the City of Canandaigua in Ontario County. The District is governed by an elected … The District failed to establish comprehensive procedures in the regulations corresponding to the general documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/canandaigua-city-school-district-procurement-professional-services-2015mTown of Hamden – Financial Condition (2013M-86)
… for the 2012 budget until January 2013, one month after the budget lapsed. Key Recommendations Evaluate …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86Tuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
… activity (ECA) funds were deposited complete and in a timely manner, and whether all disbursements were … extraclassroom activity funds were deposited complete and in a timely manner and whether all disbursements were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018mTown of Aurora - Real Property Acquisition and Sale (2018M-64)
… acquiring property, resulting in the likely expenditure of more money than necessary: The Town spent over $3.6 … Center (SMC). After an adjustment for the stated value of rent, we estimate the sale price was approximately … Town of Aurora Real Property Acquisition and Sale 2018M64 …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64State Agencies Bulletin No. 342
… received after these deadlines may not be reflected in the 2002 W-2s. Accordingly, agencies will be responsible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/342-year-end-processing-and-deadlines-returned-paychecks-ac-230sState Agencies Bulletin No. 274
… to or exceeds the amount to be refunded. Processing Dates In order to efficiently manage the processing of AC-230 … received after these deadlines may not be reflected in the 2001 W-2s. Accordingly, agencies will be responsible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/274-year-end-processing-and-deadlines-returned-paychecks-ac-230sState Agencies Bulletin No. 146
… Effective Date 12/17/1999 How to Submit a Transaction Open the Retirement Plans panel. Path: Start-Compensate … scroll bar. Press F7 key to insert row. Enter Begin Date . Tab to Participation Election . Select Elect . Tab to Elect Date . Enter appropriate Date . Tab to Benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/146-employees-retirement-system-ers-tier-reinstatement-chapter-646-laws-1999Opinion 89-47
… of the fire district, as extended. This is in reply to your letter concerning the proposed extension of a fire … districts. The fire district provides fire protection within the fire protection districts pursuant to contract. It … costs incurred in the establishment of the extension, as well as that share of the capital costs of the original, or …
https://www.osc.ny.gov/legal-opinions/opinion-89-47Opinion 91-6
… for federal General Services Administration contracts) LOCAL LAWS -- Preemption (competitive bidding procedures) GENERAL MUNICIPAL LAW, §103: A local government may not, by local law, authorize the purchase of commodities from vendors … Whether a town by local law may authorize the purchase of commodities from …
https://www.osc.ny.gov/legal-opinions/opinion-91-6VIII.1 Overview – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… / Accounts Receivable Receipts of this Guide for further information on AR adjustments. The type of adjustment that is … profile. Transaction Documentation Complete explanations supporting the reason for all GLJE and APJV transactions must … long description field and made available upon request. Supporting documentation must be attached to each …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-overviewVIII.3 Interagency Billing – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… OVERVIEW Interagency billing is a process that allows agencies to bill each other, settling … and using accounting entries only. The interagency billing process provides visibility into the status of interagency … the SFS Billing module, either online or via the bulkload process. Two accounting transactions will be created when the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii3-interagency-billing