Search
Downsville Central School District – Fund Balance (2016M-79)
… The Downsville Central School District is located in the Towns of Andes, Colchester, Hamden, Hancock, Tompkins and Walton in Delaware County. The District, which operates one school … three years. The District overestimated appropriations in the adopted budgets over the past three years. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79Accounts Payable Advisory No. 27
… Subject: Determining Accounting Date for Accounts Payable Vouchers Guidance: The Accounting Date recorded on a voucher is generally the date a liability is incurred (e.g., the date which the goods … Determining Accounting Date for Accounts Payable Vouchers …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/27-voucher-accounting-dateEaton No. 1 Fire District – Board Oversight (2024M-4)
… requirements by seeking competition when purchasing a truck and related equipment totaling $80,991. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Marathon Joint Fire District – Investment Program (2023M-76)
audit marathon fire district
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76DiNapoli: Tax Cap Set at 2% in 2024
… develop and balance their budgets for the coming year.” In accordance with state law, DiNapoli’s office calculated the 2024 inflation factor at 6.26% for those local governments with a calendar …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-tax-cap-set-2-percent-2024X.3 Overview – X. Guide to Vendor/Customer Management
… providing goods or services to New York State must be registered in the Statewide Vendor File. An agency must … at the time of contract award if the vendor is not already registered in the Statewide Vendor File. Registering a Vendor … the agency with guidance on how to request vendors be registered in the Statewide Vendor File by VMU in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3-overviewLyons Central School District – Payroll 2022M-71
… or collective bargaining agreements (CBAs), resulting in one employee receiving additional compensation of $4,940 … being underpaid $731. Leave time was not always accrued in accordance with employment contract (contract) or CBA provisions, which resulted in one employee accruing two additional sick days and one …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71Williamsville Central School District – Financial Management (2022M-193)
… As a result, the District levied more taxes than needed to fund operations. The Board and District officials: … with our findings but indicated that they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Greenwich Central School District – Extra-Classroom Activities (2021M-20)
… officials adequately safeguarded extra-classroom activity (ECA) funds and collections and disbursements were properly … for. Key Findings District officials did not ensure that ECA funds were adequately safeguarded or that ECA collections were always properly supported. ECA …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20NFC Development Corporation – Project Approval and Monitoring (2021M-11)
… [ read complete report - pdf ] Audit Objective Determine whether NFC Development … a total of 96 positions actually did so. Three of the eight loans reviewed had delinquent payments totaling …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/28/nfc-development-corporation-project-approval-and-monitoringCampbell-Savona Central School District – Budget Review (B2-13-12)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … budget, as well as those from the last five years, is likely to produce an operating surplus. As a result, fund balance appropriated as a financing source is unlikely to be used and the District’s fund balance will …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12Minerva Central School District – Financial Condition Management (2020M-60)
… and adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60East Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
… and two employees had eight time sheets that were missing. The former payroll supervisor worked overtime hours …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019mGenesee Community Charter School Non-Payroll Disbursements (2020M-34)
… Review and revise policies, and adopt additional policies, to address current operations and needs, and ensure adopted policies are communicated to staff and enforced. Ensure a thorough, independent review of disbursements occurs prior to payment to verify that disbursements are adequately …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34Sidney Central School District - Financial Management (2019M-243)
… financial plans or establish targeted funding levels for reserves. Key Recommendations Review reserve fund … plans and establish optimal or targeted funding levels for reserves. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243Operational Advisory No. 15
… of Outstanding Cash Advances J – Closing a Cash Advance For specifics, please visit the Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/15-gfo-update-cash-advancesSocial Security Adjustment – Article 14 Benefits
… in New York State. It is determined using your wages for service with a public employer for which you received retirement credit. The primary Social … Article 14 information for PFRS Tier 3 members Covers pension disability and death …
https://www.osc.ny.gov/retirement/publications/1644/social-security-adjustmentFull- and Part-Time Service Credit – En-Con Police Officers Plan
… full-time, continuous basis, we calculate your retirement service credit by subtracting your beginning date of … you actually leave paid employment. Part-Time Employment Service credit may be prorated for Tier 1 members employed on … the lesser of: number of days worked ÷ 260 days or annual salary reported ÷ (State’s hourly minimum wage × 2,000) …
https://www.osc.ny.gov/retirement/publications/1822/full-and-part-time-service-creditFull- and Part-Time Service Credit – Regional State Park Police Plan
… full-time, continuous basis, we calculate your retirement service credit by subtracting your beginning date of … you actually leave paid employment. Part-Time Employment Service credit may be prorated for Tier 1 members employed on … the lesser of: number of days worked ÷ 260 days or annual salary reported ÷ (State’s hourly minimum wage × 2,000) …
https://www.osc.ny.gov/retirement/publications/1867/full-and-part-time-service-creditFull- and Part-Time Service Credit – State University Police Plan
… Part-Time Employment Service credit may be prorated for Tier 1 members employed on a less than full-time basis. For Tier 2, 3, 5 and 6 members, part-time employment is … State University Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383d …
https://www.osc.ny.gov/retirement/publications/1823/full-and-part-time-service-credit