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City of Jamestown – Financial Condition (2016M-298)
… governed by an elected nine-member City Council. General fund budgeted appropriations for the 2016 fiscal year total … officials have adopted budgets that were not structurally balanced. City officials have not developed a multiyear … care expenditures. Key Recommendations Adopt structurally balanced budgets that include realistic estimates and fund …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298Springville-Griffith Institute Central School District – Financial Management (2015M-221)
… Institute Central School District Financial Management 2015M221 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financialSharon Springs Central School District – Financial Condition (2016M-39)
… District is located in the Towns of Carlisle, Seward and Sharon in Schoharie County, the Towns of Cherry Valley and Roseboom in Otsego County and the Towns of Canajoharie …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39Parishville-Hopkinton Central School District – Financial Management (2017M-72)
… 30, 2016. Background The Parishville-Hopkinton Central School District is located in the Towns of Hopkinton, … ParishvilleHopkinton Central School District Financial Management 2017M72 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017mWest Genesee Central School District – Segregation of Duties (2016M-303)
… Purpose of Audit The objective of our audit was to determine if the District’s controls over certain cash … for someone independent from the recordkeeping function to verify that funds were deposited into a District bank …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303Marcellus Central School District – Procurement (2016M-230)
… quotes are obtained and submitted to the purchasing agent with requisitions and retained with the purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/marcellus-central-school-district-procurement-2016m-230Levittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)
… and maintain reserve funds. Extra-classroom activity club officials did not maintain adequate supporting … under which each reserve fund will be used. Ensure that club officials issue press-numbered receipts or use some …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroomClyde-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-338Village of Brookville – Board Oversight (2015M-45)
Village of Brookville Board Oversight 2015M45
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45Town of Stephentown – Records and Reports (2012M-209)
… the completeness and accuracy of the Town’s records and reports for the period January 1, 2008, to December 31, 2011. … Town of Stephentown Records and Reports 2012M209 …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209Amagansett Union Free School District – Financial Condition (2014M-91)
… 108 students attending kindergarten through grade six and pays tuition for 75 students in grades 7 through 12 who …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91Town of Arietta – Budgeting (2016M-308)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices … January 1, 2013 through June 30, 2016. Background The Town of Arietta is located in Hamilton County and has a population … Town of Arietta Budgeting 2016M308 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-arietta-budgeting-2016m-308Village of Pittsford – Board Oversight (2017M-51)
… operations for the period June 1, 2015 through November 16, 2016. Background The Village of Pittsford is located in … Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $1.3 million. Key Findings Village … overestimated appropriations. From 2013-14 through 2015-16, the unrestricted general fund balance decreased by …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-pittsford-board-oversight-2017m-51Greenport Union Free School District – Financial Condition (2014M-203)
Greenport Union Free School District Financial Condition 2014M203
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203Village of Nissequogue – Information Technology (2015M-31)
… use of email and the Internet. Adopt, distribute, test and periodically update a disaster recovery plan. …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31Accounts Payable Advisory No. 22
… Importance of Referencing a Contract Number on a Purchase Order or Voucher Guidance: All Business Units that purchase … on the voucher by either (1) referencing a purchase order associated with an agency or Master contract or (2) … voucher. Properly referencing the contract on a purchase order or voucher provides accurate year-to-date and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/22-referencing-contract-numberAdditional Benefits after 20 Years (Sections 384-e and 384-e [b]) – Special 20- and 25-Year Plans
… you are automatically covered. If your employer chooses to adopt the benefits for a limited period of time, and you … be eligible for them. Note: This benefit is not available to Tier 3 members. The Section 384-e Benefit This provides an …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-20-years-sections-384-e-and-384-e-bDiNapoli Honors Hispanic Leaders
… which provides pro bono family legal services throughout Nassau and Suffolk County. Gladys Serrano, LCSW, chief executive officer of the … health services. Hon. Helen Voutsinas, justice of the Nassau County Supreme Court. Prior to being elected Supreme …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-honors-hispanic-leadersInternal Control
… the State Comptroller Policies and Procedures Advisories Guide to Financial Operations Certification of Internal … Association (ISACA) Institute of Internal Auditors (IIA) NYS Internal Control Association (NYSICA) State & …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlAccounts Payable Advisory No. 27
… TYPE OF PAYMENT ACCOUNTING DATE IS THE: Merchandise (Non Contract) Date merchandise is received. Services (Non Contract) Date services are completed. Contract payments …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/27-voucher-accounting-date