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South Seneca Central School District – Financial Management (2015M-255)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the period July 1, 2010 through … a plan to determine appropriate and necessary reserve fund balance levels or defined its intentions for using reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/south-seneca-central-school-district-financial-management-2015m-255Roosevelt Union Free School District – Competitive Procurement (2015M-234)
… did not consistently adhere to established policies and procedures and ensure that goods and services were acquired through a competitive process. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/roosevelt-union-free-school-district-competitive-procurement-2015m-234Edmeston Central School District – School Lunch Operations (2015M-174)
… ensuring that meals offered to students were nutritious and prepared economically for the period July 1, 2013 through … Edmeston, Exeter, New Lisbon, Pittsfield, Otsego and Plainfield in Otsego County and the Town of Brookfield in Madison County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174Northern Adirondack Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-128)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/northern-adirondack-central-school-district-internal-controls-over-extraOyster Bay-East Norwich Central School District – Employee Leave Accruals (2013M-253)
… unused accrued leave balances were carried forward and appropriately reclassified in accordance with the … District properly accounted for employee leave accruals and made payments in accordance with collective bargaining agreements and employment contracts. Key Recommendation Continue to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/oyster-bay-east-norwich-central-school-district-employee-leave-accrualsMount Markham Central School District – Reserve Funds (2016M-73)
… and conditions under which funds will be used. Review all reserves and determine if the balances are necessary, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73Hamilton Central School District – School Lunch Fund Financial Condition (2016M-136)
… School District is located in the Village of Hamilton and the Towns of Brookfield, Eaton, Hamilton, Lebanon and Madison in Madison County. The District, which operates one cafeteria that serves 535 students and 111 employees, is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-conditionEden Central School District – Payroll (2017M-11)
… payments for the period July 1, 2015 through December 6, 2016. Background The Eden Central School District is … of payroll, particularly in situations where wages or pay rates change or when there are additional payments. Key … oversight of payrolls, including changes to wages or pay rates and stipend payments. … Eden Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/eden-central-school-district-payroll-2017m-11Chautauqua Lake Central School District – Procurement (2024M-3)
… adopted policies, there is an increased risk that goods and services will not be obtained at a favorable cost. … District policies when requesting or acquiring goods and services, including using competitive bidding when … Ensure individuals responsible for procuring goods and services receive procurement training that details proper …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3State Agencies Bulletin No. 918
… of 2008 and the 2007-2011 negotiated agreement between the State of New York and the Public Employees Federation provide for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/918-september-2009-merit-step-listings-and-payments-certain-graded-and-nsX.3.A Agency Vendor Registration – X. Guide to Vendor/Customer Management
… in the Statewide Vendor File. This Subsection provides the agency with guidance on how to: use the Vendor Add Portal in … the IRS to waive potential imposed penalties due to 1099 reporting errors, as required by the Code of Federal … to view all vendors added to the Statewide Vendor File over a set period. Vendor Inquiry\Lookup – Agencies can …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3a-agency-vendor-registrationState Agencies Bulletin No. 2313
… information regarding the change from a Longevity Lump Sum Payment (Earnings Code LLS) based on years at job rate to a … based on years of qualifying service is effective April 1, 2025, for employees who meet the eligibility criteria. … Date field at this time. OSC is working on developing a process to systematically account for this service. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2313-longevity-service-payment-employees-eligible-bargaining-unitSyosset Central School District - Payroll (2018M-42)
… if officials ensured the accuracy of the compensation paid and benefits provided to employees. Noteworthy Achievements … over the payroll function to ensure that compensation paid and benefits provided to employees are accurate. We analyzed … $124.3 million to ensure the accuracy of compensation paid and benefits provided to employees. Except for minor …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/syosset-central-school-district-payroll-2018m-42Plainview-Old Bethpage Central School District - Retiree Health Insurance (2018M-148)
… District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/21/plainview-old-bethpage-central-school-district-retiree-health-insuranceTown of Roseboom - Long-Term Planning (2018M-115)
… officials have no long-term plans for funding equipment and infrastructure needs. The Town’s major pieces of … lives. Key Recommendations Develop long-term financial and capital plans to ensure financial resources are available … balance policy that establishes the levels of fund balance and reserves to be maintained. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-roseboom-long-term-planning-2018m-115State Comptroller Thomas P. DiNapoli on the Passing of Former Senator Joe Bruno
New York lost an icon today with the passing of Former Senate Majority Leader Joe Bruno
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-thomas-p-dinapoli-passing-former-senator-joe-brunoOmnibus Procurement Amendments
… for procurement purposes; clarifying the use of best and final offers for invitations for bids and requests for proposals for goods, services and technology; clarifying the use of contracts let by …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendmentsState Agencies Bulletin No. 1839
… teacher working summer session outside of his/her academic year obligation shall receive additional compensation at an … for 21P teachers will end on the last day of the academic year as reported in the employee’s Contract Pay page. … agency in which the employee worked during the academic year but is not continuing in the Summer Session agency in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1839-new-procedures-processing-2020-summer-session-payments-institutionOpinion 2002-5
… that bear on the issues discussed in the opinion. BONDS AND NOTES -- Permissible Uses (financing acquisition of … preservation); (investment of monies held in) -- Deposits and Investments (of monies in capital reserve fund) REAL … of an amount to be funded by real property tax and to be paid into a capital reserve fund for the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5State Agencies Bulletin No. 1938
… The purpose of this bulletin is to provide information and instructions regarding the following: Contract Pay and Additional Pay for Contract Pay teachers Submitting … following agencies are affected: Department of Corrections and Community Services Office of Mental Health School for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1938-restoration-contract-pay-and-additional-pay-21p-institution-teachers