Search
Newark School District Public Library – Board Oversight (2014M-54)
… Library’s budgeted appropriations for the 2013-14 fiscal year were approximately $614,000. Key Findings Although the …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54GASB Statement 87, Leases
… right to use another entity’s asset (the underlying asset) for a specific period of time in an exchange or exchange-like … asset by the lessee, or sale of the asset by the lessor. For example, a lease-purchase contract. Understanding Lease … into a five-year contract with KD Industrial Company for office space in Wyoming County. After one year, the …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesDutchess County – County Bridge Maintenance (S9-13-5)
… bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. … and is responsible, along with other administrative staff, for the County’s day-to-day management. The DPW is responsible for the maintenance and monitoring of bridges. The DPW …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/dutchess-county-county-bridge-maintenance-s9-13-5Selected Travel Expenses
… Authority (MTA) - Long Island Rail Road’s (LIRR) expenses for travel and entertainment were appropriate and … through September 30, 2013. Background The MTA is a public benefit corporation and a component unit of the State of New … policy also contains language regarding mileage when the employee is in official travel status. In addition, the LIRR …
https://www.osc.ny.gov/state-agencies/audits/2015/03/23/selected-travel-expensesState Comptroller Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Commack Union … are underbudgeted by approximately $1.5 million, and salary and substitute costs will have to be closely …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-releases-school-district-auditsState Agencies Bulletin No. 989
… will ensure that employees are properly credited by SSA for their earnings for 2009 and allow us to correct reporting on any incorrect … and gender code not checked 6 = Contact local SSA office for more information Other SSN Agency Actions Agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/989-verification-employee-social-security-numbers-and-names-reportedClinton Central School District – Payroll (2017M-252)
… in the Towns of Kirkland, Marshall, New Hartford, Paris, Vernon, Westmoreland and Whitestown, in Oneida County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/clinton-central-school-district-payroll-2017m-252New Hartford Central School District – Procurement (2016M-153)
… audit was to examine the District’s procurement procedures for the period July 1, 2014 through February 22, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $49.4 … did not specify the frequency of seeking competition for professional services. Key Recommendation Update the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/new-hartford-central-school-district-procurement-2016m-153Cortland Enlarged City School District – Fund Balance (2017M-65)
… July 1, 2015 through January 31, 2017. Background The Cortland Enlarged City School District is located in the City of Cortland and the Towns of Cortlandville, Harford, Lapeer and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/cortland-enlarged-city-school-district-fund-balance-2017m-65State Agencies Bulletin No. 1929
… Purpose The purpose of this bulletin is to notify agencies that the pensionable … 86 are affected. Background The OT limit for Tier 6 began in State fiscal year 2012-2013 at $15,000. In accordance with Chapter 368 of the Laws of 2018, the OT …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1929-school-year-2021-2022-tier-6-pensionable-overtime-ot-earnings-limitIX.11.A Single Audit Act Accounting and Reporting Requirements – IX. Federal Grants
New York State is subject to specific accounting and administrative requirements for the federal funds it receives and disburses
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11a-single-audit-act-accounting-and-reporting-requirementsSUNY Bulletin No. SU-325
… Purpose The purpose of this bulletin is to provide agency instructions for … recruitment and retention payment at the discretion of the Dean of the Graduate Student Department. Agency Actions Prior … code and payment amount. The roster must be forwarded to SUNY System Administration. A copy of this roster will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-325-suny-recruitment-and-retention-payments-gsnu-employeesHow to Make a Vendor Responsibility Determination
… a determination. A previous non-responsibility finding does not necessarily ban the vendor from future State … the scope of the contract to help guide you in determining what information is most relevant. However, your review must … to address any information that appears unfavorable. This provides an opportunity for the vendor to explain or …
https://www.osc.ny.gov/state-vendors/vendrep/how-make-vendor-responsibility-determinationCUNY Bulletin No. CU-556
… 11/03/11, 11/03/12, 11/03/13, 11/03/14, 11/03/15 and 11/03/16. The revised rate chart and additional information are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-556-cuny-retroactive-rate-increases-skilled-trade-titlesRiverhead Central School District – Vendor Master File (2017M-139)
… and deactivate any unnecessary accounts. Ensure that W-9s are obtained from all vendors. … Riverhead Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Alexander Central School District – Financial Management (2020M-64)
Determine whether the Board and District officials properly used and managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64Compliance With Payment Card Industry Standards
… Purpose To determine whether the Thruway Authority (Authority) … 5, 2017. Background The Authority operates and maintains a toll superhighway (Thruway) throughout New York. Most of … measures associated with credit card data – intended to help an organization proactively protect customer credit …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/compliance-payment-card-industry-standardsAccounts Payable Advisory No. 67
… ) Guidance Executive Order 202.48 suspended the provisions of State Finance Law Article 11-A, Interest Payments on … financial, and social effects of the COVID-19 pandemic. In situations where circumstances of the COVID-19 pandemic cause agencies to experience a delay in processing vouchers, agencies may account for the delay by …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interestSchool Districts’ Energy Performance Contracts (2015-MR-1)
… Hills Central School District [pdf] , Island Trees Union Free School District [pdf] , Manhasset Union Free School … contracts (EPCs) entered into by the five school districts for the period June 1, 2005 through November 10, 2014. … EPC is an agreement with an energy service company (ESCO) for energy services in which energy services are installed, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1DiNapoli: School District Tax Levy Cap Below 2 Percent for Second Straight Year
… Property tax levy growth for school districts will be capped at 1.23 percent, down … a levy growth rate of 1.23 percent and below 2 percent for the second year in a row, means they must examine their … The 1.23 percent cap affects the tax cap calculations for 676 school districts and 10 cities with fiscal years …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-school-district-tax-levy-cap-below-2-percent-second-straight-year