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Clifton-Fine Central School District – Financial Condition (2017M-297)
… through June 30, 2017. Background The Clifton-Fine Central School District is located in the Towns of Clifton, Fine, … CliftonFine Central School District Financial Condition 2017M297 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/23/clifton-fine-central-school-district-financial-condition-2017m-297Clymer Central School District – Financial Management (2016M-187)
… School District is located in the Towns of Clymer, French Creek, Mina and Sherman in Chautauqua County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187Monroe-Woodbury Central School District – Budget Review (B6-13-6)
… whether the significant revenue and expenditure estimates in the District’s proposed budget for the 2013-14 fiscal year … deficit in the District’s general fund as of June 30, 2003. Local Finance Law requires all local governments that … levy increase to no more than the calculated limit, unless 60 percent of District residents vote to exceed this …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6Town of Taylor – Financial Management (2016M-391)
… statements, prepares the checks and abstracts, records all transactions and performs the bank reconciliations … Periodically review the bookkeeper's work to ensure that all financial activity is recorded accurately and completely …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391Saratoga Springs Public Library – Claims Processing (2014M-351)
… 30, 2014. Background The Saratoga Springs Public Library is a public school library located in the City of Saratoga Springs, Saratoga County. The Library, which is governed by an elected five-member Board of Trustees, …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351Ballston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls … the State in 1893. The Library is located in the Village of Ballston Spa, Saratoga County, and is governed by a …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mCUNY Bulletin No. CU-731
… purpose of this bulletin is to provide agency instructions for processing the CUNY Health Benefits Buy-Out Waiver … Employees receive an annual incentive payment in exchange for waiving their City health benefits when other non-City … Benefits Buy-Out Waiver Program is sent to CUNY Central Office by the Deputy Director of the NYC Management Benefits …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-731-city-university-new-york-cuny-health-benefits-buy-outLimitations – State Police Plan
… more than 20 percent, the amount in excess of 20 percent is excluded from your FAE. Tier 5 If the earnings in any year … more than 20 percent, the amount in excess of 20 percent is excluded from your FAE. Tier 6 If the earnings in any year … more than 10 percent, the amount in excess of 10 percent is excluded from your FAE. …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/limitationsState Agencies Bulletin No. 770
… Purpose To explain procedures for processing Veterans’ Program Incentive Award payments. … of Labor Veterans’ Program employees Background The Jobs for Veterans Act (P.L. 107-288) established the requirement for “performance incentive awards for quality employment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/770-department-labor-veterans-program-incentive-awardsSandy Creek Central School District – Cafeteria Operations (2016M-354)
… period July 1, 2015 through June 24, 2016. Background The Sandy Creek Central School District is located in the Towns of Sandy Creek, Boylston, Orwell, Redfield, Richland and … Sandy Creek Central School District Cafeteria Operations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… checks. Properly sign checks; instead, a rubber signature stamp was used, which is not permitted. Review the canceled … Key Recommendations Stop the practice of using a signature stamp for the Supervisor’s signature, and have Town checks …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41Buffalo Academy of Science Charter School – School Building Lease (2013M-138)
… 2006, to April 22, 2013. Background The Buffalo Academy of Science Charter School is located in the City of Buffalo and was established in 2004. The Buffalo Academy of Science Charter School is governed by a Board of Trustees … Buffalo Academy of Science Charter School School Building Lease 2013M138 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Town of Genesee Falls – Fiscal Stress (2013M-146)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition … January 1, 2011, through May 7, 2013. Background The Town of Genesee Falls is located in Wyoming County and serves … Town of Genesee Falls Fiscal Stress 2013M146 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146Village of Lyons Falls – Financial Management (2013M-393)
… Purpose of Audit The purpose of our audit was to assess the Board’s management of the level of unexpended … nearly $200,000 (45 percent) over the past five years to almost $640,000 as of May 31, 2013. As a result, the … The information that the Treasurer provided to the Board did not include an estimate of fund balance …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393State Agencies Bulletin No. 1355
… Employer’s Tax Guide to Fringe Benefits, the first $5,250 of educational assistance provided to an employee under an … program is excluded from taxable wages. Amounts in excess of $5,250 must be reported and are subject to Federal, State, … A program that provides benefits to a spouse or dependents of employees is not a qualified program. Benefits paid by a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1355-educational-assistance-benefitsMay 1998: Accounting Requirements and Program Information for Multi-Modal Transportation Program
… provided by the State Legislature and by the Department of Transportation: Background - In Chapters 637 and 638 of the … Gateway Metro Port in Buffalo, etc.) must be for public transportation or freight transportation purpose. Reimbursement Process - Mutli-Modal …
https://www.osc.ny.gov/local-government/publications/may-1998-accounting-requirements-and-program-information-multi-modal-transportation-programFormer Avon Police Chief Pleads Guilty to Stealing Federal Funds
… to a federal program, which carries a maximum penalty of 10 years in prison, and a fine of $250,000. Assistant U.S. … to a federal program which carries a maximum penalty of 10 years in prison and a fine of $250000 …
https://www.osc.ny.gov/press/releases/2025/02/former-avon-police-chief-pleads-guilty-stealing-federal-fundsNew Hope Fire Department – Board Oversight (2017M-298)
… adequate oversight of the financial activities of the New Hope Fire Department for the period January 1, 2016 through November 1, 2017. Background The New Hope Fire Department is affiliated with the Three Town Fire … New Hope Fire Department Board Oversight 2017M298 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/04/13/new-hope-fire-department-board-oversight-2017m-298North Babylon Union Free School District – Financial Condition (2016M-32)
… under which the funds will be used or replenished. Review all reserves and determine if the amounts are necessary, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/north-babylon-union-free-school-district-financial-condition-2016m-32Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)
… Purpose of Audit The purpose of our audit was to examine the Village’s cash receipt and … June 1, 2013 through July 14, 2014. Background The Village of Gilbertsville is located in the Town of Butternuts, Otsego … Village of Gilbertsville Cash Receipts and Disbursements 2014M267 …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267