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East Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… seven days a week, every week, for 16 months. The Board did not have written policies and procedures over financial … to establish reserves for those moneys. The Board did not obtain the legally required independent annual audit and the Secretary-Treasurer did not file an annual 2011 financial report with the State …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsComptroller DiNapoli Releases School Audits
… and Financial Condition (Tioga County) District officials did not develop reasonable estimates for expenditures and use …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-1Opinion 89-52
… SERVICE -- Regional Coordination (establishment of county office to coordinate training) COUNTIES -- Powers and … medical service providers) LOCAL LAWS -- Preemption (county coordination of emergency medical service training) … may establish the position of emergency medical services coordinator provided that the responsibilities of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-52State Agencies Bulletin No. 2006
… Purpose: The purpose of this bulletin is to provide information and processing … Date, and the original Hours/Units/Amount as a negative value. Enter the corresponding New 2.5x Earns Code, the … Date, and the original Hours/Units/Amount as a positive value. Retirement Information: Monies paid using the earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2006-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 2005
… Purpose: The purpose of this bulletin is to provide information and processing … Date, and the original Hours/Units/Amount as a negative value. Enter the corresponding New 2.5x Earns Code, the … Date, and the original Hours/Units/Amount as a positive value. Retirement Information: Monies paid using the earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2005-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 2021
… by Payroll Bulletin No. 2021.2 . Purpose The purpose of this bulletin is to provide information and processing … Date, and the original Hours/Units/Amount as a negative value. Enter the corresponding New 2.5x Earns Code, the … Date, and the original Hours/Units/Amount as a positive value. Retirement Information Monies paid using the earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2021-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1986
… by Payroll Bulletin No. 1986.2 . Purpose The purpose of this bulletin is to provide information and processing … End Date, the original Hours/Units/Amount as a negative value. Enter the corresponding New 2.5x Earns Code, original … End Date, and original Hours/Units/Amount as a positive value. Retirement Information Payments using the earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1986-pilot-program-establishing-temporary-overtime-rate-employees-certainUniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… Purpose of Audit The purpose of our audit was to determine if the Uniondale Fire District Board of Commissioners developed an adequate control environment to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardContract Advisory No. 25
… Documents Submission System (EDSS) Guidance : The Office of the State Comptroller's Bureau of Contracts (BOC) launched the Electronic Documents … (EDSS) 5/9/2017. EDSS is available through the NYS Office of the State Comptroller Online Services System. EDSS is …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/25-electronic-documents-submission-system-edssWeedsport Central School District – Financial Management (2016M-94)
… Cato, Conquest, Mentz, Sennett and Throop in Cayuga County. The District, which operates two schools with … the District as it faces current and future economic and environmental challenges. District officials have not … improvement projects and purchases, and any economic or environmental factors that could affect the plans. Analyze …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Lackawanna City School District – Financial Condition (2014M-119)
… District is located in the City of Lackawanna, Erie County and is governed by the Board of Education which comprises … million. Key Findings For the last four years, the Board and District officials consistently overestimated … surplus funds, a slight timing difference in cash inflows and outflows could result in cash constraints forcing the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… Purpose of Audit The purpose of our audit was to examine the Library’s controls over cash … The Comsewogue Public Library, located in the hamlet of Port Jefferson Station in Suffolk County, is governed by a …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316Town of Deerpark – Budget Review (B17-6-17)
… review was to determine whether the significant revenue and expenditure projections in the Town’s preliminary budget … Based on the results of our review, we found that revenue and expenditure projections in the proposed budget are … percent). This is a result of overestimating expenditures and underestimating revenues. The Town’s preliminary budget …
https://www.osc.ny.gov/local-government/audits/town/2017/11/10/town-deerpark-budget-review-b17-6-17Travel Advisory No. 5
… – Travel and Expense was updated. Guidance: The Office of the State Comptroller (OSC) updated Chapter XIII, Section 3 – Record Retention – Travel and Expense of the Guide to Financial Operations (GFO) . Agencies are … in the SFS to store electronic documents in support of Travel and Expense transactions for supervisory …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseVillage of Endicott – Budget Review (B4-16-7)
… review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget … of our review, we found that the significant revenue and expenditure projections in the tentative budget for the general, electric and parking funds are reasonable. The water and sewer funds’ …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7George Junior Republic Union Free School District – Tuition Billing (2015M-325)
… Purpose of Audit The purpose of our audit was to evaluate the District’s tuition billing … Republic Union Free School District is located in the Town of Freeville in Tompkins County and operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/george-junior-republic-union-free-school-district-tuition-billing-2015mSullivan West Central School District – Financial Condition (2014M-40)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … which is governed by an elected nine-member Board of Education, operates two schools with approximately 1,200 … The District incurred operating surpluses, some of which were transferred to reserves at the end of each …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/sullivan-west-central-school-district-financial-condition-2014m-40Clymer Central School District – Financial Management (2016M-187)
… Purpose of Audit The purpose of our audit was to review the District’s financial … The Clymer Central School District is located in the Towns of Clymer, French Creek, Mina and Sherman in Chautauqua … 425 students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187Village of Tuckahoe – Financial Condition (2015M-88)
… the 2011-12 through 2013-14 fiscal years. The Treasurer did not provide the Board with monthly cash balance reports …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88Dansville Public Library – Procurement (2015M-225)
… fiscal year totaled $552,161. Key Findings The Board did not adopt a procurement policy as required by General … before the Board’s review and approval. Library officials did not maintain a comprehensive inventory for all Library …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225