Search
Afton Central School District –Management of Fund Balance and Reserves (2016M-134)
… The purpose of our audit was to assess District officials’ management of fund balance and reserves for the period July 1, 2014 through February 3, … in the Towns of Coleville, Sanford, Afton, Bainbridge and Coventry and the Village of Afton in Chenango County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/afton-central-school-district-management-fund-balance-and-reserves-2016mSidney Central School District – Expenditure Control and Student Achievement (2014M-163)
… School District is located in the Towns of Franklin, Guilford, Masonville, Sidney, Unadilla and Walton in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-studentTown of Bainbridge – Financial Management (2016M-332)
… Purpose of Audit The purpose of our audit was to assess Town officials’ management of the Town’s financial … 21, 2016. Background The Town of Bainbridge is located in Chenango County. The Town, which has approximately 3,300 … to fund recurring expenditures, adopting budgets that were not structurally balanced by appropriating fund balance …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-bainbridge-financial-management-2016m-332East Moriches Union Free School District – Budget Review (B7-14-3)
… expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/01/east-moriches-union-free-school-district-budget-review-b7-14-3Brookfield Central School District – Financial Condition (2014M-48)
Brookfield Central School District Financial Condition 2014M48
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48Ellicottville Central School District – Purchasing (2014M-177)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing … Central School District is located in the Towns of East Otto, Ellicottville, Great Valley, Franklinville, … The District is governed by an elected seven-member Board of Education and operates one school with approximately 615 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177Town of Orangetown – Overtime (2017M-48)
… The Town of Orangetown is located in Rockland County and has a population of approximately 50,500. The Town is … total approximately $73 million. Key Findings The Board and Town officials did not develop overtime budgets based on known needs and historical trends. Officials did not adequately monitor …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orangetown-overtime-2017m-48Orange County Soil & Water Conservation District – Financial Operations (2015M-238)
… January 1, 2014 through May 20, 2015. Background The Orange County Soil & Water Conservation District provides … Orange County Soil Water Conservation District Financial …
https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238X.7 Overview – X. Guide to Vendor/Customer Management
… required for certain revenue transactions (e.g., point of sale transactions). Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7-overviewVillage of Speculator – Financial Condition (2013M-381)
… fund balances in the water and sewer funds. Significant outstanding interfund loans to the water and sewer funds have negatively affected the general fund’s cash balance. Key Recommendations Develop and adopt budgets that … fund balance deficits in the water and sewer funds. Review outstanding interfund loans in the water and sewer funds and …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381Sayville Public Library – Treasurer (2016M-334)
… Purpose of Audit The purpose of our audit was to review the Library’s Treasurer position for the period July 1, 2015 through June 30, 2016. Background The Sayville Public Library is a school district public library located in the Town of Islip, Suffolk County. The …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… period July 1, 2012 through July 31, 2013. Background The Center Moriches Free Public Library is a school district … Center Moriches Free Public Library Budgeting and Cash …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378State Agencies Bulletin No. 1876
… bulletin is to notify agencies of the maximum salary limit for Tier 6 members of NYCTRS (7S), NYCBERS (7T), NYCERS (7U), … Bill No. C00243, approved on April 1, 2019, which provides for dollar limitations on benefits and contributions under qualified retirement plans, the annual compensation limit under Section …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1876-maximum-salary-limit-tier-6-members-following-retirement-systemsVillage of Hempstead – Budget Review (B7-14-4)
… expenditure projections in the Village’s proposed budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/village/2014/04/01/village-hempstead-budget-review-b7-14-4IX.12.A Key Provisions – IX. Federal Grants
… the CMIA: Federal agencies must make timely grant awards and fund disbursements to states; States must draw federal … of covered federal programs may also be subject to CMIA; and Federal agencies and states must minimize the time from: the date on which …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisionsEast Moriches Union Free School District – Budget Review (B7-13-3)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3V.3.J Activity (Projects) – V. Chart of Accounts (COA) Governance
… Naming Standards under the Activity topic. See XIX.2.C and XIX.2.C.1 for more detailed information on selecting To … Change Request Form which can be found on SFS Secure and submit it to [email protected] . Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3j-activity-projectsXI.18.J Gender-Based Violence and the Workplace – XI. Procurement and Contract Management
… bidding is required by law or where the State contracting entity has otherwise determined, in its discretion, to impose … as “any individual, business, vendor or other legal entity, or any employee, agent, consultant or person acting …
https://www.osc.ny.gov/state-agencies/chapter-xi/xi18j-gender-based-violence-and-workplacePulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… Background The Pulteney Volunteer Fire Department, located in the Town of Pulteney, Steuben County, is affiliated with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialOpinion 2000-22
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … agency for contingent compensation (see 1985 Opns St Comp No. 85-60, p 84). Similarly, the attorney's law firm may also … Law requires the town board of each town to adopt a code of ethics setting forth for the guidance of its officers …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22