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Hilton Central School District – Payroll and Leave Accruals (2016M-220)
… is located in the Towns of Clarkson, Greece, Hamlin and Parma in Monroe County. The District, which operates five …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220Newcomb Central School District – Extra-Classroom Activity Fund (2015M-127)
… effective internal controls over the activity fund for the period July 1, 2013 through April 30, 2015. … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $6 million. … the central treasurer receives supporting documentation for all activity fund cash receipts. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/newcomb-central-school-district-extra-classroom-activity-fund-2015m-127Cortland Enlarged City School District – Fund Balance (2017M-65)
… our audit was to assess the District’s financial condition for the period July 1, 2015 through January 31, 2017. … with approximately 2,400 students. Budgeted appropriations for the 2016-17 fiscal year total approximately $49.6 million. Key Finding For fiscal years 2013-14 through 2015-16, reserves decreased …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/cortland-enlarged-city-school-district-fund-balance-2017m-65East Islip Union Free School District – Financial Condition (2015M-283)
… our audit was to review the District’s financial condition for the period July 1, 2013 through March 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $111 million. … or resolutions that included the intent or funding levels for three reserves totaling $4.1 million. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/east-islip-union-free-school-district-financial-condition-2015m-283Highland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2014 through September 5, 2015. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financialHarborfields Central School District – Claims Processing (2016M-38)
… Purpose of Audit The purpose of our audit was to evaluate the District’s claims audit process for the … and did not require that these documents be attached to claims packages. Key Recommendation Verify vouchers and … against applicable quotes, bids and contracts, in addition to purchase orders, to ensure that funds are only being …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38State Agencies Bulletin No. 1170
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected Employees Employees who are members of NYSCOPBA, Inc. and are currently in Bargaining Unit 01 & 21 with Dues (Code … increase the biweekly deduction for Dues (Code 291 & 491) and Agency Shop Fee (Code 295 & 495). Agency Actions Notify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1170-new-york-state-correctional-officers-and-police-benevolent-associationRoslyn Union Free School District – Cash Receipts (2016M-241)
… Purpose of Audit The purpose of our audit was to determine if the District properly … Roslyn Union Free School District is located in the Town of North Hempstead, Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/roslyn-union-free-school-district-cash-receipts-2016m-241Village of Harriman – Water Department Billing (2014M-311)
… Purpose of Audit The purpose of our audit was to review the Village’s water billing … 7, 2014. Background The Village is located in the Towns of Monroe and Woodbury, Orange County, and has a population … Village of Harriman Water Department Billing 2014M311 …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-harriman-water-department-billing-2014m-311Village of Suffern – Budget Review (B6-16-8)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … in Rockland County, issued debt totaling $5 million to liquidate the accumulated deficit in the Village’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/village/2016/04/20/village-suffern-budget-review-b6-16-8XII.5 Overview – XII. Expenditures
… of this section is to provide guidance to Business Units for preparing and submitting vouchers to the Office of the State Comptroller (OSC) for payment in the Statewide Financial System (SFS). … order to initiate payment (with the exception of payments for land purchases). Instead, Business Units will enter …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5-overviewMechanicville Housing Authority – Tenant Rents (2015M-246)
… Authority officials do not generate and review audit trail reports. Key Recommendations Ensure that each employee … password in the computer system. Generate and review audit trail reports from the financial system to ensure that …
https://www.osc.ny.gov/local-government/audits/city/2016/01/15/mechanicville-housing-authority-tenant-rents-2015m-246Village of Suffern – Financial Condition (2013M-273)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period of June 1, 2011 through January 31, 2013. Background The … Village of Suffern Financial Condition 2013M273 …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273II.3.B Establish Control – II. New York State Financial Accounting
… periods, and liabilities, see Chapter VI – Budgets of this Guide. Guide to Financial Operations REV. 01/28/2015 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-controlLaw Pertaining to SUNY Police Officers
… Overview 2 A law pertaining to SUNY police officers was enacted on … (ERS) to the Police and Fire Retirement System (PFRS), what Tier will I be in PFRS? I have a prior PFRS Tier 2 … officer, am I better off staying in the ERS plan? How is other PFRS service (e.g., service with a municipal police …
https://www.osc.ny.gov/retirement/members/law-pertaining-suny-police-officersComptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … buildings and the bus garage. The project was approved in December 2014 with a total budget of $12.4 million. The …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0Opinion 88-27
… merely provided a mechanism which was intended to free municipal resources from an unnecessary drain by …
https://www.osc.ny.gov/legal-opinions/opinion-88-27Opinion 2002-4
… The opinion may no longer represent those views if, among other things, there have been subsequent court cases or … and Expenditures (appropriation of current funds to pay for dredging privately-owned channel) -- Highway Funds … cost of the work is charged to the town's general fund. You ask whether a town may expend current tax monies and …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 2002-17
… firm to also submit a bid and, if the lowest responsible bidder, to be awarded a prime contract for a portion of the … subdivision or district therein to the lowest responsible bidder furnishing the required security after public … aware of the relationship between the engineer and the low bidder. The court, in determining that, under the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17Unified Court System Bulletin No. UCS-174
… transactions with an effective date greater than one year old, OSC has revised the submission procedures to ensure that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-174-retroactive-transactions-unified-court-system-agencies