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Ellicottville Central School District – Purchasing (2014M-177)
… The Ellicottville Central School District is located in the Towns of East Otto, Ellicottville, Great Valley, Franklinville, Humphrey and Mansfield in Cattaraugus County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177Buffalo Sewer Authority – Industrial Waste Section (2016M-434)
… to evaluate the Authority’s control program for trucked-in waste for the period July 1, 2015 through November 7, … approximately 106,000 residential and commercial customers in the City and certain neighboring communities. Budgeted … measure or verify the amount of liquid/slush waste trucked-in for treatment and disposal. The Administrator has not …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434VIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… between funds in the submodules. Expenditure transfers for agencies that cannot submit APJV transactions online (bulkload). For agencies that have online access to SFS, all … & General Ledger Journal Entries Overview of this Chapter for guidance on: Submitting APJV and GLJE transactions to SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfersHighland Central School District – Non-Instructional Overtime (2021M-8)
… for overtime work, including approval of overtime, to ensure that only necessary overtime charges are being … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/highland-central-school-district-non-instructional-overtime-2021m-8The Academy Charter School - Credit Card Expeditures (2019M-80)
… credit card charges were adequately supported and were for legitimate purposes. Key Findings School officials did … The Board approved 27 meal purchases, totaling $5,790, for payment without adequate supporting documentation. Key … card users include a list of officials in attendance for meal expenditures along with itemized receipts and …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80Watkins Glen Central School District - Financial Management (2019M-57)
… condition. Key Findings Conservative budgeting resulted in operating surpluses, negating the use of appropriated fund balance. In the last three completed fiscal years, the District generated $2.3 million in unplanned operating surpluses instead of $1.4 million in …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… Purpose of Audit The purpose of our audit was to assess the District’s controls over cash investments and … Key Findings The Board did not limit depositories to banks and trusts, as required by statute. The Treasurer paid credit card claims prior to Board approval. The Board did not ensure that travel was …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Glens Falls Housing Authority – Tenant Rents (2014M-370)
… assess the Authority's internal controls over tenant rents for the period April 1, 2013 through August 31, 2014. … York State Public Housing Law to provide low rent housing for qualified individuals. Operating expenditures for 2014 totaled approximately $5.7 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370Pawling Central School District - Budgeting Practices and Reserves (2020M-4)
… because the District generated operating surpluses in three of those years, only a fraction was used to finance … a plan for the use of excess unrestricted fund balance in a manner that benefits District taxpayers. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4Margaretville Central School District – Financial Management (2020M-46)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Oyster Bay-East Norwich Central School District – Employee Leave Accruals (2013M-253)
… fiscal year were approximately $53.5 million. Key Finding We reviewed the leave accrual records for 10 of the 236 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/oyster-bay-east-norwich-central-school-district-employee-leave-accrualsHauppauge Union Free School District – Overtime (2016M-70)
… The Hauppauge Union Free School District is located in the Towns of Islip and Smithtown in Suffolk County. The District, which operates five schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70Fire District Information
… [docx] Internal Audit Process for Fire Districts [pdf] What to Expect During a CPA Audit [pdf] Accounting LOSAP … For Training Providers: Application to Get Training Course Approved [pdf] Commissioner Training Record of … [pdf] Instructions for Application to Get Training Course Approved [pdf] OSC's Academy for New York State’s …
https://www.osc.ny.gov/local-government/resources/fire-district-informationBorrowing Against Your Contributions – State Police Plan
… causes your loans in total to exceed the federal limits for nontaxable loans. Exceeding these limits could result in significant tax consequences for you. You do not make the required payments on your loan … you must include it on your federal income tax return for the year the loan is granted or becomes taxable. If you …
https://www.osc.ny.gov/retirement/publications/1518/borrowing-against-your-contributions-0State Agencies Bulletin No. 1995
… Nurse 1 005598 5500510 Nurse 2 005601 5500520 Nurse 2 Rehab 005609 5500550 Nurse 3 Gertrc 019080 5500533 Nurse 3 Rehab 016305 5500535 Nurse Admr 1 005636 5510701 Nurse Admr 1 Rehab 005638 5510730 Nurse Admr 2 Rehab 005642 5510770 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1995-pilot-program-establishing-temporary-overtime-rate-employees-certainState Tax Collections Rose $4.9 Billion in Fiscal Year 2017-18
… Tax receipts for State Fiscal Year 2017-18 reached $79.3 billion, $4.9 … by an equivalent amount. Personal income tax receipts for the year totaled $51.5 billion, a gain of $3.9 billion or … $3.9 billion, up by 7.6 percent. All Funds receipts for the year totaled nearly $165.5 billion, including $58.9 …
https://www.osc.ny.gov/press/releases/2018/04/state-tax-collections-rose-49-billion-fiscal-year-2017-18DiNapoli: Local Sales Tax Collections Jump for Third Year
… Local sales tax collections continued to climb in 2018, growing for the third year in a row, according to a report released today by State … “Local sales tax collections grew at a faster pace in 2018 than in recent years, boosting local revenues,” … Local sales tax collections continued to climb in 2018 growing for the third year in a row according to a …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-local-sales-tax-collections-jump-third-yearState Police Bulletin No. SP-107
… is authorized. Effective Date(s) Payment will be made in a separate check dated December 10, 2008 Payment Amount and … Unit 62 who are on Active or Paid Leave status on November 1, 2008 are eligible for a Holiday Bonus payment in the amount of $1,351. Eligible employees on an approved Leave Without Pay on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-107-2008-state-police-holiday-bonus-paymentSUNY Bulletin No. SU-326
… are affected. Background Chapter 337 of the Laws of 2019, which implemented the 2019-2023 Agreement between the State of New York and the … Actions Prior to processing, agencies must complete a roster identifying employees who will receive a Downstate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-326-suny-downstate-location-stipend-gsnu-employees-representedSUNY Bulletin No. SU-303
… are affected. Background Chapter 337 of the Laws of 2019, which implemented the 2019-2023 Agreement between the State of New York and the … Actions Prior to processing, agencies must complete a roster identifying employees who will receive a Downstate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-303-suny-downstate-location-stipend-gsnu-employees-represented