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Eastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)
… complete report – pdf] Audit Objective Determine whether Eastern Suffolk Board of Cooperative Educational Services … audit BOCES eastern suffolk …
https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023mKingston Housing Authority – Board Oversight (2020M-103)
… name and password. Authority officials generally agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/public-authority/2021/02/05/kingston-housing-authority-board-oversight-2020m-103Opinion 2003-2
… opinion. FIRE DISTRICTS -- Joint District (authority to form in coterminous town/village) MUNICIPAL COOPERATION -- … board and the village board of trustees shall hold a joint meeting at one location within the proposed joint fire … on to provide, in relevant part, that: If at such joint meeting it is determined by a majority vote of each board to …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Town of Corning – Financial Condition (2020M-13)
… manage the Town’s financial condition, which resulted in the townwide (TW) general fund having unassigned fund … revise its fund balance policy. Reduce unassigned balance in the TW general fund and use excess funds in a manner that benefits taxpayers. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13Kent Fire District No. 1 - Financial Operations (2019M-37)
… to reserves are included in the budget and that reserve funds are disbursed subject to permissive referendum and for …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37CUNY Bulletin No. CU-623
… Employees represented by the NYS Nurses Association in bargaining unit TE Effective Date(s) Paychecks dated July …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-623-new-york-state-nurses-association-dues-increaseVI.3.A Overview – VI. Budgets
… passed in a particular legislative session, authority can only be moved between appropriations that were originally …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3a-overviewGananda Central School District – Financial Condition (2014M-62)
… significantly decreasing expenditures or increasing real property taxes. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/gananda-central-school-district-financial-condition-2014m-62Pittsford Central School District – Payroll (2021M-129)
… 63 employees we tested. However officials did not ensure: Payroll certifications were completed in a timely manner. Payroll process inefficiencies were identified and corrected. … and processing of direct deposits. Routinely review the payroll process for efficiency improvement opportunities. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/pittsford-central-school-district-payroll-2021m-129Bemus Point Central School District – Reserve Funds (2014M-281)
… was to evaluate the District’s reservation of fund balance for the period July 1, 2009 through August 27, 2014. … two schools with 745 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $12.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281St. Paul Boulevard Fire District - Board Oversight (2018M-116)
… St Paul Boulevard Fire District Board Oversight 2018M116 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/st-paul-boulevard-fire-district-board-oversight-2018m-116Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… fund balance and reserve fund balances to ensure they do not accumulate to excessive levels. Use money in the debt …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementMarathon Central School District – Fund Balances (2017M-280)
… determine whether the Board and District officials ensured fund balances and reserves were reasonable for the period … approximately $17.9 million. Key Findings Unassigned fund balance exceeded the statutory limit each year for the … 6.9 to 4.9 percent) as of June 30, 2017. The debt service fund, employee benefit accrued liability reserve and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280Greater Amsterdam School District – Financial Condition (2016M-110)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … the Town of Amsterdam and portions of the Towns of Florida and Mohawk in Montgomery County; a portion of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110State Police Bulletin No. SP-171
… of OSC’s automatic processing of the 2016 State Police Hazardous Duty Pay. Affected Employees Employees of the … the New York State Troopers (PBA), provide for an annual hazardous duty payment. Effective Date(s) The 2016 State Police Hazardous Duty Pay will be processed in Administration Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-171-2016-state-police-hazardous-duty-payVillage of Nassau – Budgeting (2018M-3)
… Purpose of Audit The purpose of our audit was to determine whether the Board adopted budgets based on … fund balance increased by $97,547 (25.7 percent) to $477,621 over the past three years as of May 31, 2017, …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3Riverhead Central School District – Vendor Master File (2017M-139)
… W-9 form (Request for Taxpayer Identification Number and Certification) on file for all vendors. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Amagansett Union Free School District – Financial Condition (2014M-91)
… Union Free School District is located in the Town of East Hampton in Suffolk County and is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91Phoenix Central School District – Financial Condition (2017M-96)
… fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $44.8 million. Key Findings … Unrestricted fund balance as a percentage of the next year’s appropriations exceeded the statutory limit by 4.2 to … in a transparent manner because the Board funded them at year-end with surplus funds. Key Recommendations Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96Plainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations and use of fund balance for the period July 1, 2013 through August 31, 2014. … therefore, none of the appropriated fund balance was used to finance operations. Because of overestimated expenditures, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015m