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Accounts Payable Advisory No. 46

… Subject : Updated proper invoice guidance. Guidance : The Office of the State Comptroller (OSC) has updated the policies and procedures regarding a proper … Updated proper invoice guidance …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/46-proper-invoice

Accounts Payable Advisory No. 45

… ordering email address or (ii) the vendor is not enrolled in email PO dispatch and the agency wishes to dispatch the PO …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/45-electronic-purchase-order-dispatch

Enterprise Charter School – Enrollment and Billing (2014M-378)

… July 1, 2013 through October 28, 2014. Background The Enterprise Charter School is located in the City of Buffalo … Enterprise Charter School Enrollment and Billing 2014M378 …

https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/27/enterprise-charter-school-enrollment-and-billing-2014m-378

Village of Fultonville – Claims Auditing (2015M-106)

… 31, 2014. Background The Village of Fultonville is located in the Town of Glen, Montgomery County, and has a population …

https://www.osc.ny.gov/local-government/audits/village/2015/07/24/village-fultonville-claims-auditing-2015m-106

Hamilton-Fulton-Montgomery Board of Cooperative Educational Services – Procurement (2016M-43)

… BOCES is an association of 15 component school districts in Hamilton, Fulton and Montgomery Counties. BOCES, which …

https://www.osc.ny.gov/local-government/audits/boces/2016/04/08/hamilton-fulton-montgomery-board-cooperative-educational-services-procurement-2016m

Tioga 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-168

Franklin Central School District – Health Insurance Cost Savings (2016M-50)

… Background The Franklin Central School District is located in six towns of Delaware and Otsego Counties. The District, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/06/franklin-central-school-district-health-insurance-cost-savings-2016m-50

Fairport Central School District - Payroll and Employee Benefits (2023-118)

… legal counsel to ensure retirement payments are disbursed in accordance with the CBA. District officials generally …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118

State Agencies Bulletin No. 251

… increase Affected Employees Employees represented by PEF in bargaining unit 05 Effective Date(s) Administration checks … The biweekly maximum deduction has been eliminated. Also for Grade 38 employees only, a maximum calendar year …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/251-public-employee-federation-dues-increase

Oneida Housing Authority – Tenant Rents (2014M-306)

… to provide low-rent housing for qualified individuals in the City of Oneida. The Authority, which is governed by a …

https://www.osc.ny.gov/local-government/audits/city/2014/12/12/oneida-housing-authority-tenant-rents-2014m-306

Elmira Heights Central School District - Nonresident Tuition (2019M-120)

… tuition accurately and timely, they did not timely bill for nonresident students placed in the District. Key … specifying the timely submission of attendance dates for nonresident students placed at the District to the School … 2019, the District had six Board members and one vacant seat. 2 The School Business Executive is a Greater Southern …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/elmira-heights-central-school-district-nonresident-tuition-2019m-120

Greenport Union Free School District - Bank Reconciliations (2019M-161)

Determine whether the Treasurer prepared accurate and timely bank reconciliations

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161

True North Rochester Preparatory Charter School - Information Technology (2019M-148)

… plan. School officials did not provide IT security awareness training to staff. Hardware and software inventory … procedures and a disaster recovery plan. Provide security awareness training to staff and maintain complete and …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/10/18/true-north-rochester-preparatory-charter-school-information-technology

Taconic Hills Central School District – Financial Management (2019M-155)

… to maintain fund balance within the statutory required limit. Key Findings The Board overestimated appropriations by … approximately $6.5 million, exceeding the statutory limit by 13 percentage points. Key Recommendations Adopt … of surplus fund balance to comply with the statutory limit and use the excess funds in a manner more beneficial to …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155

Moravia Central School District - Fuel Inventory (2019M-183)

… officials adequately safeguarded and accounted for fuel purchases. Key Findings The District’s fueling area and tanks lacked adequate physical controls to safeguard fuel inventory. The Transportation Supervisor did not perform fuel reconciliations, and our reconciliations resulted in …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183

Town of Bovina - Records and Reports (2019M-200)

… not received financial reports since February 2018. Annual update documents (AUDs), which are the annual financial … and other financial reports to the Board. File AUDs in a timely manner. Town officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-bovina-records-and-reports-2019m-200

Hornell 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-38

State Agencies Bulletin No. 159

… use of the new deduction code 374, Property and Casualty insurance Affected Employees Employees in Bargaining Unit 01 … Police Benevolent Association are eligible for this new insurance program. Effective Date Checks dated May 4, 2000 OSC Actions The insurance company offering this new program, Liberty Mutual …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/159-voluntary-insurance-program-employees-bargaining-unit-01