Search
Troy City School District – Payments for Unused Leave Accruals (2020M-167)
… - pdf ] Audit Objective Determine if District officials of the Enlarged City School District of Troy (District) accurately calculated payments for unused … the audit period, the District paid 51 employees a total of $477,000 for their unused leave accruals. We reviewed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/troy-city-school-district-payments-unused-leave-accruals-2020m-167Lake Placid Central School District – Transportation State Aid (2023M-95)
… officials applied for all applicable transportation State aid for new bus acquisitions. Key Findings District officials … did not apply for all applicable transportation State aid for new bus acquisitions. As a result, District’s … Ensure that transportation State aid is applied for and received. File the appropriate State aid applications for …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95City of Elmira – Audit Follow-Up (2017M-90-F)
… ] | [ read complete 2017 report - pdf ] Purpose of Audit The purpose of our review was to assess the City’s progress, as of May 2020, in implementing our recommendations in the audit report … The purpose of our review was to assess the Citys progress as …
https://www.osc.ny.gov/local-government/audits/city/2020/10/30/city-elmira-audit-follow-2017m-90-fTown of Warrensburg - Procurement (2014M-96)
… Purpose of Audit The purpose of our audit was to review the Town’s purchasing process for the period of … The purpose of our audit was to review the Towns purchasing process for the period of …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-warrensburg-procurement-2014m-96Town of Owasco – Real Property Tax Exemptions Administration (2020M-102)
… report - pdf ] Audit Objective Determine whether the Town of Owasco (Town) Town Assessor (Assessor) properly … or supported. 99 property tax exemptions were reviewed; 75 of the exemptions totaling over $4.1 million were not … Determine whether the Town of Owasco Town Town Assessor Assessor properly administered …
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102Northern Adirondack Central School District – Leave Accruals (2020M-50)
… Discuss overpayments with the District’s legal counsel and take appropriate action to recover funds. Except as … officials generally agreed with our recommendations and indicated they planned to take corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-leave-accruals-2020m-50Elba Fire Department – Controls Over Financial Activities (2014M-286)
… Purpose of Audit The purpose of our audit was to examine the Department’s controls over … is a volunteer organization located in the Village of Elba, Genesee County. The Department, which is governed by …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014mNorth Queensbury Volunteer Fire Company – Controls Over Financial Activities (2014M-167)
… Fire Company is a not-for-profit corporation located in the Town of Queensbury, Warren County. The Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/05/north-queensbury-volunteer-fire-company-controls-overState Agencies Bulletin No. 958
… Purpose To notify agencies of a new insurance deduction code. Affected Employees Employees in Bargaining Units 01 and … 14, 2010 Background NYSCOPBA has requested a new deduction code for New York Long Term Care Brokers, Ltd. as general … process deduction transactions using the Deduction Code 540. Note : The vendor will submit all transactions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/958-new-deduction-code-540-nyscopba-long-term-careOpinion 89-7
… in excess of their salaries for meeting twice in one year to hear complaints in relation to assessments. You ask whether a town is required to pay the members of its board of assessment review … Whether a town is required to pay the members of its board of assessment review …
https://www.osc.ny.gov/legal-opinions/opinion-89-7Opinion 95-27
… has been apportioned less money than that to which it is entitled, the Commissioner may allot to the district the balance to which it is entitled. With certain exceptions, however, the … "no payments shall be barred or reduced where such payment is required as a result of a court order or judgment . . .". …
https://www.osc.ny.gov/legal-opinions/opinion-95-27Opinion 99-6
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Revenue Anticipation Notes (issuance in anticipation of payments in lieu of taxes); (issuance in anticipation of State aid … a school district may issue revenue anticipation notes in anticipation of the receipt of payments in lieu of taxes …
https://www.osc.ny.gov/legal-opinions/opinion-99-6IX.9.A Transfer Authorizations – IX. Federal Grants
… to another with specific statutory authorization for such transfer. These transfer authorizations may be contained in appropriation … the authorizations necessary to transfer federal grant funds to reimburse other state funds for costs associated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9a-transfer-authorizationsVII.10.H Cash Advance Rollover – VII. State Revenues and Appropriated Loan Receivables
… Typically an agency will choose to transfer advance charges from an appropriation that is due to lapse so the appropriation authority can be used for other appropriate expenses prior to lapsing. Agencies who wish to transfer the charge for … Typically an agency will choose to transfer advance charges from an appropriation that is due …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10h-cash-advance-rolloverXVII.2.B Negative Appropriation/Segregation Budgets – XVII. Lapsing Appropriations
… Appropriations/Segregations can NOT lapse with a negative balance (where expenditures have exceeded the budget amount). It is … Budget Reports > Negative Segregation Balance. The report can be viewed in Report Manager or through the Process … AppropriationsSegregations can NOT lapse with a negative balance where expenditures have …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2b-negative-appropriationsegregation-budgetsAccounts Payable Advisory No. 67
… ) Guidance Executive Order 202.48 suspended the provisions of State Finance Law Article 11-A, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interestOversight of Public Water Systems (Follow-Up)
… Objective To determine the extent of implementation of the two … oversight of the State’s Public Water Systems (PWSs) to ensure water is suitable for people to drink. We found the Department has taken various actions … To determine the extent of implementation of the two …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/oversight-public-water-systems-followScarsdale Union Free School District – Information Technology (2016M-252)
… and protected against unauthorized access, harm or loss for the period July 1, 2014 through May 12, 2016. Background … Board of Education. The District’s budgeted appropriations for the 2014-15 and 2015-16 fiscal years were approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/scarsdale-union-free-school-district-information-technology-2016m-252Malverne Union Free School District – Fund Balance (2016M-120)
… of our audit was to examine the District’s fund balance for the period July 1, 2014 through March 1, 2016. Background … a five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $53.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/malverne-union-free-school-district-fund-balance-2016m-120Highland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)
… Highland Falls - Fort Montgomery Central School District is located in the Town of Highlands in Orange County. The … operates three schools with approximately 900 students, is governed by an elected nine-member Board of Education. … Key Recommendations Ensure the unassigned fund balance is in compliance with statutory limits. Develop a formal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financial