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Town of Andover – Audit of Claims (2013M-388)
… numbered claims to the Board for audit approval. All claims, except where exempted by statute, should be … to the Board for audit. Prepare monthly abstracts (list of all claims) specifying the numbers of the claims, the names …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388Stamford Central School District – Fund Balances (2016M-106)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices for … for the 2011-12 through 2015-16 fiscal years was used to finance operations. Restricted fund balances were … overfunded. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106Schenectady City School District – Financial Condition (2014M-168)
… audit was to evaluate the District’s financial condition for the period July 1, 2011 through March 13, 2014. … 9,600 students. General fund budgeted appropriations for the 2013-14 fiscal year totaled approximately $159 … order to pay bills and other obligations when due. Budgets for 2010-11 through 2013-14 were not structurally balanced, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Cazenovia Central School District – Financial Condition (2015M-327)
… The Cazenovia Central School District is located in the Towns of Cazenovia, Fenner, Georgetown, Lincoln, Nelson and Sullivan in Madison County and the Town of Pompey in Onondaga County. The District operates three schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327Monroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… Maintain a comprehensive software inventory list of all BOCES-owned software and the total number of …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mCaledonia-Mumford Central School District – Online Banking (2016M-227)
… Genesee County, the Town of Caledonia in Livingston County and the Towns of Chili, Riga and Wheatland in Monroe County. The District, which operates … limit access to online bank accounts. Both the Treasurer and Business Manager perform online banking transactions, but …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227Downsville Central School District – Fund Balance (2016M-79)
… audit was to examine the District’s general fund balance for the period July 1, 2014 through January 12, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9.9 million. … budgets over the past three years. The District’s reserve for compensated absences was overfunded by more than …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79Cohoes City School District – Budgeting (2016M-111)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices to determine if … approximately $40.3 million. Key Findings The District did not have a formal plan for funding reserves, determining how much …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Cortland Enlarged City School District - Budget Review (B4-15-12)
… Purpose of Budget Review The purpose of our budget review was to provide an … independent evaluation of the District’s proposed budget for the 2015-16 fiscal year. Background The Cortland Enlarged … remaining $1.2 million to fund other District expenditures is not an appropriate use of the reserve. After the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Accounts Payable Advisory No. 9
… This advisory has been updated to reflect new requirements for entering a unique invoice number on vouchers payable to … Units must ensure there is a unique invoice number for each voucher. Due to National Grid’s billing cycle, … described above, Business Units are now required to enter in the invoice number field their ten-digit account number …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/9-complex-entity-national-gridFishers Island Union Free School District – Five Point Plan (2015M-320)
… Background The Fishers Island School District is located in the Town of Southold in Suffolk County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320Edgemont Union Free School District – Procurement of Professional Services (2016M-126)
… The Edgemont Union Free School District is located in the Town of Greenburgh in Westchester County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-servicesYonkers City School District – Fixed Assets (2015M-229)
… operations was transferred to the City. Expenditures in 2014 totaled approximately $526 million. Key Finding Of … as disposed of did not have disposal request forms from the departments responsible for those assets. Key … to them, locate the missing inventory items identified in this report, maintain accurate asset lists and ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229State Agencies Bulletin No. 1790
… Purpose The purpose of this bulletin is to notify agencies of the maximum contribution limits for employees enrolled in the New York State Deferred Compensation Plan for calendar … of $39,000.00 for calendar year 2020. Employees are not eligible to choose both the “Retirement Catch-Up” and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1790-deferred-compensation-maximum-contribution-limits-calendar-year-2020State Agencies Bulletin No. 1700
… Purpose To notify agencies of the maximum contribution limits for employees enrolled in the New York State Deferred Compensation Plan for calendar … of $38,000 for calendar year 2019. Employees are not eligible to choose both the “Retirement Catch-Up” and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1700-deferred-compensation-maximum-contribution-limits-calendar-year-2019Town of Pitcairn – Claims Auditing (2024M-69)
… totaling $38,138 were paid without evidence of an audit and 26 claims totaling $15,593 did not include adequate … purposes. 24 claims for diesel fuel totaling $66,516 and one paving claim totaling $99,691 were approved by the … The Board improperly donated $1,500 to a volunteer group and paid utility bills totaling $811 for a private …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69State Police Bulletin No. SP-243
… to Deduction Code 302. Affected Employees: Employees in Bargaining Units 07, 17 and 18, represented by the Police … of the New York State Troopers, Inc. and employees in Bargaining Unit 62, represented by the New York State … Association, are affected. Effective Dates: Effective in paychecks dated July 31, 2024 (Administration). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-243-modification-deduction-code-302-pba-disability-insuranceEmerging Manager Program
… common attributes of successful emerging managers based on a survey within the emerging manager community. Our program … monitoring and progression of potential candidates for inclusion in the program. Select an asset class below for current allocating parameters and contact information for …
https://www.osc.ny.gov/common-retirement-fund/emerging-managerOpinion 92-27
… security for or as a manner or method of the repayment of, money actually advanced to or at the request of such officer … company or credit union doing business in the State of New York, shall in any way operate to prevent the payment of … Teachers , 40 NY2d 268, 386 NYS2d 657; cf . Mineola Union Free School District v Mineola Teachers Association , 41 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-92-27XII.9.D Refunds Owed to the State – XII. Expenditures
… or services the Business Unit has already processed a check for, the Business Unit has the following four options … section outlines the process for each of these options. Cancel the check Process a credit memo voucher Obtain a check … combined with another Business Unit’s check, they cannot cancel the check. Instead, the Business Unit must follow the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9d-refunds-owed-state