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SUNY Bulletin No. SU-242
… the Fall and Spring semesters are due a lump sum payment of $410.66. Employees employed for the Fall or Spring semester only are due a lump sum payment of $205.33. Eligible employees on Military Stipend Leave are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-242-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2016Town of Dresden – Board Oversight of Financial Activities (2012M-191)
Town of Dresden Board Oversight of Financial Activities 2012M191
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
… of Massapequa Park is located in the Town of Oyster Bay in Nassau County and is governed by an elected …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193Poughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)
… to determine whether Authority officials procured goods and services in accordance with the procurement policy and applicable statutes and whether Authority officials ensured that the Information … Poughkeepsie Housing Authority Procurement and Information Technology Controls 2017M222 …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technologyIsland Park Union Free School District – Information Technology Asset Management (2016M-270)
… 1, 2014 through December 31, 2015. Background The Island Park Union Free School District is located in the Village of Island Park in Nassau County. The District, which operates two … Island Park Union Free School District Information Technology Asset …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-assetCost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… system pump. For this type of fund, the authorization must state the estimated maximum cost of the specific item. Type … must have a defined "period of probable usefulness" (see New York State Local Finance Law Section 11.00). This type of …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsStafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… Purpose of Audit The purpose of our audit was to examine the Department’s controls over financial activity … in Genesee County and provides fire protection services to the Town pursuant to a written agreement. The Department is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialRaquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… internal controls over the District’s financial activities for the period January 1, 2012 through September 30, 2013. … that comprises five elected members. The District’s budget for the 2013 fiscal year was $89,040. Key Findings Monthly …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Rensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… Purpose of Audit The purpose of our audit was to review the internal controls over extra-classroom activity funds for the period July 1, 2011, to February 28, 2013. Background The Rensselaer City School … who provides training on extra-classroom activity funds to other school districts; however, this training has not …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomTown of Deerfield – Financial Management and Fuel Inventory (2012M-253)
… audit was to assess the Town's financial management and fuel inventory records for the period January 1, 2011, to … the Highway Superintendant maintained adequate perpetual fuel inventory records for most of our audit period that included the amount of gasoline and diesel fuel purchased and consumed. Effective May 2012, the Town …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253Henry Johnson Charter School – Financial Operations (2014M-214)
… the School’s compact contract with a not-for-profit Foundation for the period July 1, 2012 through April 30, … contract does not describe in detail the services that the Foundation will provide. The compact contract is not … how the quality of services provided will be measured. The Foundation’s fee structure does not appear to be reasonable …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214Caledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
Caledonia Joint Fire District Internal Controls Over Financial Operations 2013M350
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsVillage of Wurtsboro – Financial Operations (2017M-71)
Village of Wurtsboro Financial Operations 2017M71
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71Endwell Fire District – Controls Over Financial Operations (2013M-277)
Endwell Fire District Controls Over Financial Operations 2013M277
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277Town of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… Purpose of Audit The purpose of our audit was to review the Town’s operating budgets and disbursements for … 2011, to November 15, 2012. Background The Town of Fremont is located in Sullivan County and has approximately 1,400 … While the Board reviewed all claims that were presented to it for audit, it approved claims totaling $6,183 that did not …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85Saranac Central School District – Investment Program (2023M-89)
… the 22-month audit period, the District had an average of $12.4 million in operating and debt service funds … have earned $356,452, or $202,353 more than the $154,099 of investment earnings during our audit period. Officials did … monthly cash flow forecasts that estimate the amount of funds available for investment. Consider all four …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89XII.4.F Proper Invoice – XII. Expenditures
… New York State Finance Law §§ 109(1) and 179-e(5), vendors should only invoice an agency once the goods, property, or … an invoice have not been delivered or rendered, agencies should return the unpaid invoice and notify the vendor within … invoice earlier than necessary. In addition, an invoice should contain the following information: NYS Vendor ID …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4f-proper-invoiceOperational Advisory No. 8
… Subject: State Check Outreach Guidance: Payees that receive State checks for … checks within one year of issuance will receive a State Check Outreach letter advising them to negotiate the check or request a replacement check from the issuing Agency. … State Check Outreach …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/8-state-check-outreachCampbell-Savona Central School District – Budget Review (B2-16-6)
… our budget review was to determine whether the significant revenue and expenditure projections in the District’s … obligations are outstanding. Key Findings The significant revenue and expenditure projections in the tentative budget … balance of $116,081, which is almost 25 times the average annual expenditures. The District’s tentative budget complies …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6East Moriches Union Free School District -- Budget Review (B7-16-3)
… The East Moriches Union Free School District is located in Suffolk County. Pursuant to Chapter 354 of the Laws of … totaling $2 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local … that the significant revenue and expenditure projections in the tentative budget are reasonable. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3