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SUNY Bulletin No. SU-173
… in Bargaining Units 02, 03, 04, 05, 06, 21, 28, 31 and 91 with the exception of employees of the State … with the exception of employees in Bargaining Units 14 and 71. Agency Actions Agencies should refer to Payroll … to adhere to the outlined instructions for entering and making changes to these 403(b) deductions could result in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-173-expanded-eligibility-suny-403b-tax-sheltered-annuity-plansTown of Greenfield – Golf Course Collections (2021M-133)
… Objective Determine whether Town of Greenfield (Town) golf course collections were properly recorded, remitted to the bookkeeper and deposited timely. Key Findings Golf course collections were not properly recorded in the … not remitted and deposited in a timely manner. The head golf professional (golf pro) did not reconcile daily cash, …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133Alden Central School District – Financial Management (2016M-372)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … the annual budget. Review all reserves at least annually to determine if the amounts reserved are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372Hannibal Central School District – Financial Condition (2017M-23)
… Background The Hannibal Central School District is located in Cayuga and Oswego Counties. The District, which is … District officials overestimated operating expenditures in each of the last three fiscal years and appropriated nearly $5 million in fund balance, 97 percent of which was not needed to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23Town of Lapeer – Budgeting (2024M-127)
… realistic budgets. As a result, unrestricted fund balance in these funds increased to levels between 85 and 182 percent … determined that estimated revenues were underestimated in the general and highway funds, and budgeted appropriations were overestimated in the general fund, resulting in operating surpluses …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127Pulaski Academy and Central School District – Financial Condition (2016M-81)
… The Pulaski Academy and Central School District is located in the Towns of Richland, Sandy Creek and Albion in Oswego County. The District, which operates two schools … The Board consistently overestimated appropriations in the adopted budgets. The Employee Benefit Accrued …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pulaski-academy-and-central-school-district-financial-condition-2016m-81Depew Union Free School District – Financial Condition (2016M-229)
… Background The Depew Union Free School District is located in the Towns of Cheektowaga and Lancaster in Erie County. The District, which operates three schools … Board and District officials overestimated appropriations in the adopted budgets and allowed unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/depew-union-free-school-district-financial-condition-2016m-229Emerging Manager Definition and Life Cycle
… assist in consistent screening, monitoring and progression of potential candidates for inclusion in the program, independent of asset class considerations. The Fund’s Emerging Manager … professionals Firm’s principals have years of experience working in the strategy and with each other …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/emerging-manager-definition-and-life-cycleTown of Delhi - Highway Department Leave Records (2020M-53)
… of Delhi (Town) officials accurately maintained Highway Department (Department) employee leave records. Key Findings Town … Town of Delhi Town officials accurately maintained Highway Department Department employee leave records …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53Spencer-Van Etten Central School District – Financial Condition (2014M-233)
… students. Budgeted appropriations for the 2014-15 fiscal year total approximately $20.5 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/spencer-van-etten-central-school-district-financial-condition-2014m-233Richfield Springs Central School District – Financial Condition (2014M-83)
… The Richfield Springs Central School District resides in two towns in Herkimer County and four towns in Otsego County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/richfield-springs-central-school-district-financial-condition-2014m-83Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… Company members) did not audit the Treasurer’s records or bank statements for the majority of our audit period. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsTown of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
… 30 appropriately budgeted for the Green Acres payments-in-lieu of taxes (PILOTs) and the 2016-17 tax levy and for … (TOHIDA) is a public benefit corporation established in 1971 for the benefit of the Town of Hempstead and is … The Valley Stream Union Free School District 30 is located in the Town of Hempstead in Nassau County and is governed by …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valleyFranklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)
… State aid for the Adirondack Educational Center (AEC) and North Franklin Educational Center (NFEC) capital improvement … State aid for the Adirondack Educational Center AEC and North Franklin Educational Center NFEC capital improvement …
https://www.osc.ny.gov/local-government/audits/boces/2024/07/12/franklin-essex-hamilton-board-cooperative-educational-services-capital-projectWhitney Point Central School District – Extra-Classroom Activities (2016M-282)
… is located in the Towns of Barker, Chenango, Lisle, Maine, Nanticoke and Triangle in Broome County; the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mWest Glens Falls Fire Company No. 1 – Financial Operations (2013M-383)
… $535,547 from the Town of Queensbury and $15,819 in foreign fire insurance, and had disbursed approximately … the required Company annual report, or filed the annual foreign fire insurance report in a timely manner. The … accountability. Ensure the Treasurer files the annual foreign fire insurance report in a timely manner and submits …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/11/west-glens-falls-fire-company-no-1-financial-operations-2013mEnlarged City School District of Troy – Leave Accruals (2014M-144)
… of Audit The purpose of our audit was to determine if District employees received and used leave accruals in … through February 28, 2014. Background The Enlarged City School District of Troy is located in the City of Troy and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/enlarged-city-school-district-troy-leave-accruals-2014m-144Accounts Payable Advisory No. 11
… Operations (GFO), Chapter XII, Section 6.Q - Paying and Reconciling Procurement Card Charges , Section 6.Q- Paying and Reconciling Travel Card Changes and Section 6.Q - Paying and Reconciling Non-Employee Travel …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/11-separate-payments-citibankLocust Valley Water District – Budgeting (2013M-179)
… internal controls over the District’s financial operations for the period January 1, 2009, through December 31, 2012. … of Mill Neck and Matinecock. The District’s total revenue for 2012 fiscal year was approximately $2.2 million. The … The Board frequently over-estimated budgeted expenditures for the 2009 through 2012 fiscal years, and also appropriated …
https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179Town of Gorham – Budgeting (2023M-181)
… Use historical trends and/or other known factors to develop and adopt annual budgets that contain more … revenue and expenditure estimates. Develop a plan to reduce the amounts of excessive unrestricted fund balance … officials agreed with our findings and indicated they plan to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181