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XV.14 Federal Admin Recoveries – XV. End of Year
… new activity codes must be received by the date identified in the Office of Operations Events and Deadlines Calendar . …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv14-federal-admin-recoveriesVillage of Port Dickinson – Financial Condition (2014M-154)
… Board did not consistently develop sewer rates based on actual amounts needed to cover appropriations. Village …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154Islip Fire District – Capital Assets (2020M-3)
… safeguarded. Key Recommendations The Board should: Adopt a comprehensive capital asset policy or written procedures … asset inventory is maintained and District assets have a tag affixed identifying them as District properties. District officials generally agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-capital-assets-2020m-3Wainscott Common School District - Claims Auditing (2018M-240)
… to submit claims packets to the Board, together with the warrant. Perform a thorough audit of each claim before …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/wainscott-common-school-district-claims-auditing-2018m-240Village of Fort Ann – Financial Condition (2014M-197)
… through February 28, 2014. Background The Village of Fort Ann is located in Washington County and has a population of … contain realistic appropriations. … Village of Fort Ann Financial Condition 2014M197 …
https://www.osc.ny.gov/local-government/audits/village/2014/11/14/village-fort-ann-financial-condition-2014m-197IX.12.A Key Provisions – IX. Federal Grants
… The following are the key provisions of the CMIA: Federal agencies must make timely grant awards and fund disbursements to states; States must draw federal funds in amounts … Operations REV. 03/19/2012 … The following are the key provisions of the CMIA …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisionsTown of Hume – Financial Management (2014M-333)
… 1, 2009 through February 11, 2015. Background The Town of Hume is located in Allegany County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-hume-financial-management-2014m-333XII.6.Q Paying and Reconciling State Credit Card Charges – XII. Expenditures
… 0522 in the invoice field. Please note this is a dummy account number. The agency must fill in the actual … checkmark in the “Separate Payment” box should ensure it is checked. For additional instruction on this topic, visit … PCard invoice using one prepaid voucher with the PCard Clearing Account Code 58971. This voucher will satisfy the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6q-paying-and-reconciling-state-credit-card-chargesOpinion 92-51
… that bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Officers and Employees … of member of IDA) GENERAL MUNICIPAL LAW, §856(2): An industrial development agency may not reimburse members of … the reimbursement is public or private. You ask whether an industrial development agency (IDA) may reimburse members of …
https://www.osc.ny.gov/legal-opinions/opinion-92-51SUNY Bulletin No. SU-59
… Purpose To notify campuses of the new processing procedures for bi-weekly employees who are part-time. Affected Employees Part-time employees whose …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-59-suny-part-time-employees-paid-bi-weekly-basisSouth Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… appropriations by more than $535,000 or 12 percent of actual expenditures from 2014 through 2016. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsMeridale Rural Fire District - Management of Fund Balance (2018M-178)
… Findings Unassigned fund balance increased from $66,600 to $134,300 (102 percent) from 2014 to 2017, which could fund over three years’ worth of expenditures. On average, actual expenditures were 39 … financial plans. Key Recommendations Reduce the amount of unassigned fund balance and use the excess as a financing …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178Subway Wait Assessment (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations included in our initial report, … Transit had not developed a full and comprehensive plan to deal with the long-term causes of service disruptions, …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/subway-wait-assessment-followTown of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… complete report - pdf] Audit Objective Determine whether the Town used the Urban Development Action Grant (UDAG) repayment money for eligible purposes and if the corresponding financial … Board-approved loans made from the community development (CD) fund were recorded as transfers, rather than as a …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216Putnam Central School District – Budgeting (2015M-243)
… our audit was to review the District’s budgeting process for the period July 1, 2013 through July 31, 2015. Background … five-member Board of Education, operates one school for 20 students from kindergarten through sixth grade, after which students attend …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243Parishville-Hopkinton Central School District – Financial Management (2017M-72)
… budgets with estimated appropriations that exceeded actual expenditures by a total of $2.5 million, or an average …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017mClyde-Savannah Central School District – Financial Condition (2015M-338)
… Recommendations Adopt budgets that reflect the District’s actual needs and include realistic estimates based on …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338Clarence Central School District – Financial Condition (2016M-128)
… that is not needed to finance operations is, in effect, a reservation of fund balance that is not provided for by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/clarence-central-school-district-financial-condition-2016m-128Cuba-Rushford Central School District – Financial Management (2015M-125)
… period July 1, 2011 through March 27, 2015. Background The Cuba-Rushford Central School District is located in the Towns of Belfast, Caneadea, Centerville, Clarksville, Cuba, Friendship, New Hudson and Rushford in Allegany County …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cuba-rushford-central-school-district-financial-management-2015m-125Lewiston-Porter Central School District – Financial Condition (2014M-202)
… a financing source in the annual budget. Closely monitor actual operating results to prevent unfavorable budget …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202