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East Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)

… errors cost the District $3,638 and errors totaling $9,100 occurred with manual leave accrual entries. In addition, … occurred in the leave records maintained for 13 of the 26 (50 percent) employees tested. Key Recommendations District …

https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019m

Campbell-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 … located in Steuben County, issued debt totaling $3,250,000 to liquidate the accumulated deficit in the District’s … to issue obligations to fund operating deficits to submit their tentative budgets for the next fiscal year to …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12

Sidney Central School District - Financial Management (2019M-243)

… complete report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance. Key Findings As of June 30, 2019, the unemployment insurance reserve and tax certiorari reserve … the last three fiscal years, ranging from 4.7 percentage points to 8.9 percentage points over the limit. The Board and …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243

Minerva Central School District – Financial Condition Management (2020M-60)

… condition. District officials overestimated appropriations by a total of more than $2.1 million from 2016-17 through …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60

Eaton No. 1 Fire District – Board Oversight (2024M-4)

Determine whether the Eaton No 1 Fire District District officials adequately monitored financial activity and ensured appropriate records and reports were maintained

https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4

Lyons Central School District – Payroll 2022M-71

… payroll including affixing the Treasurer’s signature to checks with limited oversight. Key Recommendations Ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71

Webster Public Library - Board Oversight (2018M-125)

Webster Public Library Board Oversight 2018M125

https://www.osc.ny.gov/local-government/audits/library/2018/09/07/webster-public-library-board-oversight-2018m-125

Syosset Central School District - Payroll (2018M-42)

… accuracy of the compensation paid and benefits provided to employees. Noteworthy Achievements District officials have … established adequate procedures over the payroll function to ensure that compensation paid and benefits provided to employees are accurate. We analyzed 35,236 checks totaling …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/syosset-central-school-district-payroll-2018m-42

Operational Advisory No. 15

… I – Annual Confirmation of Outstanding Cash Advances J – Closing a Cash Advance For specifics, please visit the Guide …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/15-gfo-update-cash-advances

Social Security Adjustment – Article 14 Benefits

… be reduced by one-half (50 percent) of the primary Social Security benefit — regardless of whether you are actually collecting a benefit from Social Security. The primary Social Security benefit is the part of your Social Security benefit …

https://www.osc.ny.gov/retirement/publications/1644/social-security-adjustment

Full- and Part-Time Service Credit – Regional State Park Police Plan

… Full-Time Employment If you join the Retirement System on the day you begin employment with a participating employer … by subtracting your beginning date of employment from the date you actually leave paid employment. Part-Time …

https://www.osc.ny.gov/retirement/publications/1867/full-and-part-time-service-credit

Full- and Part-Time Service Credit – En-Con Police Officers Plan

… Full-Time Employment If you join the Retirement System on the … employment with a participating employer and work on a full-time, continuous basis, we calculate your retirement … 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 …

https://www.osc.ny.gov/retirement/publications/1822/full-and-part-time-service-credit

Omnibus Procurement Amendments

… – Relates to participation by state agencies in a system used by the comptroller to compile vendor … invitations for bids and requests for proposals for goods, services and technology; clarifying the use of contracts let … Status … Relates to participation by state agencies in a system used by the comptroller to compile vendor …

https://www.osc.ny.gov/legislation/omnibus-procurement-amendments

Long Beach City School District – Controls Over Cash Receipts (2016M-145)

… through December 31, 2015. Background The Long Beach City School District is located in Nassau County. The District, … procedures for handling cash receipts. … Long Beach City School District Controls Over Cash Receipts 2016M145 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/long-beach-city-school-district-controls-over-cash-receipts-2016m-145

State Agencies Bulletin No. 316

To explain the direct deposit cancellation procedure for inactive employees

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/316-cancellation-direct-deposit-inactive-employees

Gananda Central School District – Financial Condition (2014M-62)

… School District is located in Wayne County and is governed by the Board of Education, which comprises seven elected … Establish and maintain the District’s financial stability by significantly decreasing expenditures or increasing real …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/gananda-central-school-district-financial-condition-2014m-62

XV.9 Revenue Classifications – XV. End of Year

… Agencies are required to take necessary steps to prepare and submit revenue reclass General Ledger Journal Entries to … the date identified in the Office of Operations Events and Deadlines Calendar . Submission of a transaction after … … Agencies are required to take necessary steps to prepare and submit revenue reclass General Ledger Journal Entries to …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv9-revenue-classifications

State Comptroller DiNapoli Releases School Audits

… New York State Comptroller Thomas P. DiNapoli today announced his … the Valley Stream Thirteen Union Free School District . State Comptroller DiNapoli has made it a priority to audit … and local funds. For additional background or a comment on a specific audit, please contact Brian Butry at …

https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-0