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Lyme Central School District – Financial Condition (2016M-383)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … Background The Lyme Central School District is located in the Towns of Brownville, Cape Vincent, Clayton and Lyme in … by an average of $1 million. District officials did not maintain fund balance in accordance with statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/lyme-central-school-district-financial-condition-2016m-383Personal Income Tax and Property Tax
… the period January 1, 2018 through December 31, 2018. In addition, our Office examined credits processed by the … approved and submitted to our Office 7.7 million refunds for payment totaling over $10 billion. In addition, the Department approved and submitted to our …
https://www.osc.ny.gov/state-agencies/audits/2019/09/12/personal-income-tax-and-property-taxCost-Saving Ideas: Legal Requirements
… of one or more "banks" or "trust companies" for deposit of public funds and for the securing of public deposits. Section 11 allows for certain temporary … district. Capital Planning for Local Governments and School Districts General Municipal Law Section 6-c details …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsTown of Berne – Procurement (2014M-147)
… through February 28, 2014. Background The Town of Berne is located in Albany County and has a population of approximately 2,800. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-berne-procurement-2014m-147Mineola Union Free School District – Financial Condition Management (2021M-44)
… adjust ensuing years’ budgets based on prior years’ actual results. Therefore, general fund appropriations were consistently overestimated from 2016-17 through 2019-20 by a total of $20.7 million. Over the four-year audit period, the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/mineola-union-free-school-district-financial-condition-management-2021mRoslyn Union Free School District – Cash Receipts (2016M-241)
… Purpose of Audit The purpose of our audit was to determine if the District properly safeguarded its cash … 30, 2016. Background The Roslyn Union Free School District is located in the Town of North Hempstead, Nassau County. The … operates five schools with approximately 3,300 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/roslyn-union-free-school-district-cash-receipts-2016m-241Highland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)
… The Board has not established a policy for funding and using the reserves. Key Recommendations Ensure the … reserve fund policy that outlines targeted funding levels and the conditions under which the funds will be used. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financialBerkshire Union Free School District – Financial Condition (2015M-310)
… 2015. Background The Berkshire Union Free School District is a special act school district located on the grounds of … operates two schools with approximately 120 students, is governed by an appointed five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/berkshire-union-free-school-district-financial-condition-2015m-310Hilton Central School District – Payroll and Leave Accruals (2016M-220)
… 10, 2016. Background The Hilton Central School District is located in the Towns of Clarkson, Greece, Hamlin and Parma … operates five schools with approximately 4,300 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220Personal Income Tax Refunds
… of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and …
https://www.osc.ny.gov/state-agencies/audits/2016/05/11/personal-income-tax-refundsCazenovia Central School District – Financial Condition (2015M-327)
… The District set aside over $4.2 million in a variety of reserve funds prior to 2011-12 and used about $2.5 million … financial challenges the past four years. However, these reserve fund appropriations were not included in the annual … Avoid overreliance on appropriated fund balance. Include reserve fund appropriations in the annual budgets if they are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327Accounts Payable Advisory No. 46
… proper invoice guidance. Guidance : The Office of the State Comptroller (OSC) has updated the policies and … information on a proper invoice, please refer to the NY Codes, Rules and Regulations ( 2 CRR-NY 18.1 NYCRR ). … Updated proper invoice guidance …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/46-proper-invoiceAccounts Payable Advisory No. 45
… email address for PO dispatch. Reference : Guide to Financial Operations (GFO), Chapter XI-A, Section 7 – … default ordering email address or (ii) the vendor is not enrolled in email PO dispatch and the agency wishes to dispatch the PO …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/45-electronic-purchase-order-dispatchWheelerville Union Free School District – Fund Balance (2016M-9)
… Background The Wheelerville Union Free School District is located in the Town of Caroga in Fulton County. The … which operates one school with approximately 145 students, is governed by an elected five-member Board of Education. … the amount of the District’s unrestricted fund balance is in compliance with statutory limits and the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9State Agencies Bulletin No. 2090
… Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. … The purpose of this bulletin is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2090-tier-6-pensionable-overtime-ot-earnings-limit-calendar-year-2023State Agencies Bulletin No. 1561
… Affected Employees Employees who are Tier 6 members of ERS Plan Type 7Y Effective Date(s) Institution and … year 2017-18 Background In accordance with Chapter 18 of the Laws of 2012, Legislation established an annual, pensionable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1561-tier-6-pensionable-overtime-earnings-limit-fiscal-year-2017-18Sharon Springs Central School District – Financial Condition (2016M-39)
… Background The Sharon Springs Central School District is located in the Towns of Carlisle, Seward and Sharon in … which operates one school with approximately 300 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39Rondout Valley Central School District – Financial Management (2015M-296)
… audit was to examine the District’s financial management for the period July 1, 2012 through July 27, 2015. Background … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $60.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/rondout-valley-central-school-district-financial-management-2015m-296Dryden Central School District – Financial Condition (2013M-396)
… Purpose of Audit The purpose of our audit was to determine whether the Board of Education adopted … total fund balance increased by $5.2 million due to operational surpluses over the past five completed fiscal … years, the Board transferred $3.1 million of this amount to various reserves. Key Recommendations Ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective … The Cambridge Central School District is located in the Towns of Cambridge, Easton, Jackson, Salem and White … the extra-classroom activity fund. A faculty auditor had not been appointed to oversee the management of the activity …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroom