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XVII.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-interestSouth Otselic Fire District – Financial Activities (2022M-169)
… whether the South Otselic Fire District (District) Board of Fire Commissioners (Board) provided oversight of District financial activities. Key Findings The Board generally provided adequate oversight of District financial activities . However, Board members …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/south-otselic-fire-district-financial-activities-2022m-169Broadalbin-Perth Central School District – Cash Management (2020M-65)
… a result, officials did not maximize interest earnings for the District. Officials did not formally solicit interest … rate quotes or prepare cash flow forecasts to estimate the amount of funds available for investment. Officials earned interest totaling $40,652 during the audit period. However, they could have earned about …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/broadalbin-perth-central-school-district-cash-management-2020m-65Fort Edward Union Free School District - Financial Condition (2019M-245)
… for revenue enhancement, cost savings opportunities and to fund the tax certiorari liability. District officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245Scarsdale 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-120Stony Creek Volunteer Fire Company – Cash Disbursements (2015M-188)
… establish policies or implement any procedures governing debit card use or review or approve any card-related transactions. … and reviewing financial records. Review and approve all debit card transactions before card purchases are made. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/stony-creek-volunteer-fire-company-cash-disbursements-2015mLake View Fire District – Internal Controls Over Financial Activity (2014M-342)
… September 30, 2014. Background The Lake View Fire District is a district corporation of the State, distinct and separate … the Town of Hamburg, located in Erie County. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342Highland 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-financialLittle Flower Union Free School District – Tuition (2015M-233)
… Background The Little Flower Union Free School District is a special act public school, located in the Town of … The District, which has approximately 120 students, is governed by an appointed nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/little-flower-union-free-school-district-tuition-2015m-233Kenmore-Town of Tonawanda Union Free School District – Financial Management (2015M-155)
… The Kenmore-Town of Tonawanda Union Free School District is located in the Town of Tonawanda, Erie County. The … operates 12 schools with approximately 7,180 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/kenmore-town-tonawanda-union-free-school-district-financial-managementVillage of Ellicottville – Procurement (2016M-426)
… Purpose of Audit The purpose of our audit was to review the Village’s purchasing practices for the period … The procurement policy does not address the procedures to be followed for obtaining competitive pricing for … policy. Consider revising the procurement policy to prescribe the methods for soliciting competition for …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-ellicottville-procurement-2016m-426Cheektowaga Public Library – Treasurer’s Reports (2015M-136)
… 2015. Background The Cheektowaga Public Library is located in the Town of Cheektowaga, Erie County. The Library, which … the Board of Regents of the State Education Department in 1969, is governed by a five-member Board of Trustees … Findings The Board has not outlined the Treasurer’s duties in the bylaws. The Treasurer does not prepare monthly …
https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136Schroon Lake Fire District – Cash Disbursements (2017M-9)
… controls over the District’s disbursements process for the period January 1, 2015 through October 31, 2016. … accurately, supported by adequate documentation and for appropriate purposes. Ensure no claims against the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/07/schroon-lake-fire-district-cash-disbursements-2017m-9Walworth-Seely Public Library – Board Oversight (2014M-260)
… was to review the Board’s oversight of Library operations for the period January 1, 2012 through January 14, 2015. … which is appointed by the Town Board. Expenditures for the 2014 fiscal year totaled $229,392. Key Findings The …
https://www.osc.ny.gov/local-government/audits/library/2015/03/13/walworth-seely-public-library-board-oversight-2014m-260CUNY Bulletin No. CU-640
… Assistant Chief Engineer TG $36.01 Broadcast Associate (FT & H) SJ $34.01 College Graphics Design (FT & H) TG $34.01 College Interior Designer TG $36.01 Project …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-640-district-council-37-dc37-local-375-dues-increaseState Police Bulletin No. SP-218
… Purpose The purpose of this bulletin is to notify agencies of an increase in dues for PBA of the NYS Troopers. Affected Employees Employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-218-police-benevolent-association-pba-new-york-state-troopers-inc-duesState Police Bulletin No. SP-225
… Affected Employees: Employees in Bargaining Units 07 and 17 represented by the PBA of the New York State … Effective Dates: Effective in paychecks dated April 27, 2022. OSC Actions: At the request of the PBA, OSC has … change in the union dues for employees in Bargaining Units 07 and 17. The new rates are as follows: Bargaining Unit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-225-police-benevolent-association-pba-new-york-state-troopers-inc-duesOperational Advisory No. 2
… Business Units of the actions OSC will take if deadlines for transaction approval are not met. Guidance: SFS … 2014 March 28, 2014 Credit Memos Credit memos submitted for approval from April 1 to March 31, which are unapproved … to the following rules: ROA vouchers that are submitted for approval from April 1 to March 20, without a …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/2-sfs-transaction-deadlines