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Village of Morris – Fund Balance (2017M-58)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s fund balance … 1, 2015 through February 1, 2017. Background The Village of Morris is located in the Town of Morris in Otsego County …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58North Tonawanda City School District – Information Technology (2023M-102)
… Objective Determine whether North Tonawanda City School District (District) officials properly secured user account access to … properly managed user account permissions in the financial application but did not properly secure user account access …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102Unified Court System Bulletin No. UCS-78
… The applicable Earn Code and the value will be displayed on the payroll register and the employee’s pay stub or direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-78-prepaid-legal-service-benefit-ucs-employeesPlymouth Fire District – Controls Over Financial Activity (2014M-211)
… distinct and separate from the Town of Plymouth, located in Chenango County. The District is governed by a five-member … Board does not review bank statements or reconciliations on a monthly basis and does not compare canceled check images …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211State Agencies Bulletin No. 784
… Date(s) E-File leaflets should accompany paychecks and direct deposit advice statements on the payday following … should distribute the IRS e-File leaflets with paychecks and direct deposit advice statements the following payday. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/784-benefits-irs-e-fileUniondale Union Free School District – Procurement (2016M-195)
… Purpose of Audit The purpose of our audit was to assess the District’s procurement procedures for the … 2015. Background The Uniondale Union Free School District is located in the Town Hempstead, Nassau County. The … operates nine schools with approximately 6,950 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195State Agencies Bulletin No. 2300
… The purpose of this bulletin is to notify agencies of the 2025 maximum salary limit for ORP and VDC plan members. … and 408 (k) (6) (D) (ii) will increase to $350,000 for the 2025 calendar year. Effective Dates: Effective beginning Administration paychecks dated January 9, 2025 and Institution paychecks dated January 15, 2025. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2300-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntaryUnified Court System Bulletin No. UCS-123
… Chapter 587 of the Laws of 2007 authorizes an $800 Bonus Payment to eligible employees. Effective Date(s) Payments may … Criteria The legislation provides an $800 Bonus Payment to be paid to employees who moved into an eligible … 87, CT, 86, 88 Employees may receive only one (1) Bonus Payment. The Bonus Payment is not prorated for part-time or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-123-ratification-bonus-payment-certain-ucs-employeesKings Park Central School District – IT Asset Management (S9-22-13)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … and recommendations. Appendix B includes our comments on issues raised in the District’s response letter. … kings …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13Jamestown City School District – Financial Condition (2015M-120)
… by recurring revenues, thereby reducing the reliance on fund balance, reserves and other one-time financing …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Addison Central School District – Financial Condition (2016M-30)
… Background The Addison Central School District is located in the Towns of Addison, Cameron, Canisteo, Erwin, Lindley, … Rathbone, Thurston, Troupsburg, Tuscarora and Woodhull in Steuben County. The District, which operates three schools … budgets that include the District’s actual needs, based on available current information and historical data. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30XIII.1 Employee Expense Reimbursement Overview – XIII. Employee Expense Reimbursement
… This chapter provides an overview of reimbursable expenses to State employees. Most employee expenses will be reimbursed … expenses are reimbursed via payroll. Tuition reimbursement to a State employee will be processed by the Governor’s … voucher in the Accounts Payable module of the SFS. Refer to the sections within Chapter XII – Expenditures of this …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii1-employee-expense-reimbursement-overviewRockville Centre Union Free School District - School District Website (S9-19-28)
… certain financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other … take corrective action. Appendix C includes our comment on an issue District officials raised in their response. … …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/rockville-centre-union-free-school-district-school-district-website-s9-19Rome City School District – Multiyear Planning (2021M-144)
… did not calculate the projected annual operating deficits in future fiscal years or assess the impact of the operating deficits on fund balance and reserves. Maintained asset inventory … to prioritize and fund capital projects and purchases. In addition, the District’s preliminary plan for using …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Town of Schuyler – Financial Management (2014M-182)
… 31, 2013. Background The Town of Schuyler is located in Herkimer County and has a population of approximately … a result, the Town has accumulated excessive fund balance in the general fund and sewer district fund. At current … capital needs. These plans should be monitored and updated on an ongoing basis. … The purpose of our audit was to …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182Orange County – Motor Vehicle Oversight (2015M-314)
… Orange County has a population of approximately 374,500 and occupies an area of 812 square miles. It is governed by … of Public Works is responsible for purchasing, monitoring and maintaining County vehicles. The Department of General … vehicle inventory, but this inventory was not complete and officials did not conduct a regular physical inventory of …
https://www.osc.ny.gov/local-government/audits/county/2016/04/15/orange-county-motor-vehicle-oversight-2015m-314Required Reporting
… Fire Insurance Indigent Legal Services Fund Tax Data Verification (replaces the MA-144) Assessment Roll Verification Employer Retirement Reporting Town and County …
https://www.osc.ny.gov/local-government/required-reportingAltmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… from 2015-16 through 2017-18 by funding reserves and one-time expenditures and reducing property taxes. At the end … unplanned operating surpluses totaling $3 million in two of the last three fiscal years. The debt service fund and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionUnified Court System Bulletin No. UCS-105
… Legal Service Benefit for tax purposes for the 2006 calendar year. Affected Employees Employees in bargaining … for whom the Prepaid Legal Service Benefit was processed. Payroll Register and Employee's Paycheck/Advice The … earnings code and the value will be displayed on the payroll register and the employee’s paycheck stub or direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-105-prepaid-legal-service-benefit-ucs-employeesAusable Valley Central School District - Medicaid Reimbursements (2018M-189)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 1,674 eligible services totaling $58,965 and service …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-medicaid-reimbursements-2018m-189