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West Albany Fire District – Credit Card Purchases (2017M-15)
… whether credit card purchases were approved in advance and related claims included adequate supporting documentation … District is a district corporation of the State, distinct and separate from the Town of Colonie in Albany County. The … made with the District’s credit cards. Establish a clear and consistent process for staff to follow when obtaining …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Lake Placid Central School District – Investment Program (2023M-94)
… investment program. The Assistant Superintendent for Business, Finance and Support Services (Assistant …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… fund balance, overstated budgeted appropriations and improperly backdated encumbrances. The Board also improperly established and funded reserve accounts. On average, the Board annually … Discontinue appropriating fund balance that is not needed and adopt realistic budgets. District officials disagreed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementSouth Jefferson Central School District – Community Services (2016M-343)
… $32.6 million. Key Findings The backpack Program’s fund did not reimburse the school lunch fund for a minimum of $4,640 spent on Program expenditures. … policy periodically to include updated reimbursement rates that cover the District’s costs and periodically update …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343Payroll Improvement Project Bulletin No. PIP-011
… in v 9.2. Refer to Bulletin No. PIP-008 , Changes to Pension Plans for details on those plans. Plan Type and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-011-changes-savings-plans-payserv-92SUNY Bulletin No. SU-99
… Union Dues/Agency Shop Fees. Affected Employees Employees in Bargaining Unit 08 with the following Deduction Codes: 215 UUP Fee Payer 26P 222 … Per UUP policies, Lump Sum Payments are included in the calculation of Union Dues/Agency Shop Fees. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-99-change-union-duesagency-shop-fee-calculations-employeesPelham Union Free School District – Reserve Funds (2015M-366)
Pelham Union Free School District Reserve Funds 2015M366
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/pelham-union-free-school-district-reserve-funds-2015m-366Clarence Fire District – Purchasing (2016M-297)
… District is a district corporation of the State, distinct and separate from the Town of Clarence, in Erie County. The District is governed by an elected … who are involved in the procurement process comply with the purchasing policy requiring the use of verbal and …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297South Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)
… The South Kortright Central School District is located in the Towns of Bovina, Delhi, Harpersfield, Kortright, Meredith and Stamford in Delaware County. The District, which operates one school with approximately 395 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insuranceAloma D. Johnson Charter School – Leave Accruals (2017M-218)
Aloma D Johnson Charter School Leave Accruals 2017M218
https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218Sherman Central School District – Claims Processing (2016M-352)
… Background The Sherman Central School District is located in the Towns of Chautauqua, Clymer, French Creek, Mina, North Harmony, Ripley, Sherman and Westfield in Chautauqua County. The District, which operates one school with approximately 400 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… The Union Springs Central School District is located in the Towns Springport, Aurelius, Fleming, Scipio and Ledyard and Villages of Union Springs and Cayuga in … Cayuga County. The District, which operates three schools with approximately 817 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insuranceWashingtonville Central School District – Reserve Funds (2014M-45)
… and use of reserves, and a detailed annual report of all reserve funds has not been prepared. The Unemployment …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45Chateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… (Board) provided adequate oversight of operations to ensure financial activity was properly recorded and … $14,405 without sufficient supporting documentation to allow officials to determine whether the expenses were for valid purposes. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77Property Tax Cap for School Districts Webinar Presentation
Please join us as we provide an overview of the Property Tax Cap Program for School Districts. Presenters will discuss the Property Tax Cap Legislation, highlight some common reporting errors, and review reporting requirements. We will also demonstrate the online reporting system.
https://www.osc.ny.gov/files/local-government/academy/pdf/property-tax-cap-for-school-districts-02-09-2022.pdfState Agencies Bulletin No. 831
… To advise agencies of the new automated print process for Form W-2C. Affected Employees Employees whose previously … by OSC. Background In order to streamline the process and for compliance purposes, agencies are no longer required to … request. Form W-2C adjusts an employee’s wages reported for a previous calendar year. The correction is necessary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/831-monthly-processing-form-w-2c-corrected-wage-tax-statementTown of Brownville Joint Fire District - Board Oversight (2018M-207)
… made during our audit period, totaling $31,300, and found that 15 totaling $7,159 were not audited and … vendors to access the bank accounts. Except as specified in Appendix A, District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207Payroll Improvement Project Bulletin No. PIP-013
… All agency PayServ, PS Query, and New York State Payroll Online (NYSPO) users are affected. Agency Control D and … The systems will remain unavailable until they are brought online on March 15, 2021. To accomplish cutover, shortened … periods surrounding cutover. Early AI, Time Entry, and Online Transaction cutoffs, and changes to back end splits …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-013-payroll-improvement-project-cutover-schedule-andIX.12.G Check Clearance Patterns – IX. Federal Grants
… pattern reflects how those checks clear the bank account in the days following the date the checks are mailed. Under … of: Timing the drawdown of selected federal programs, as with Medicaid beneficiary payments; or Use when calculating … Government for the time that federal funds are held in state bank accounts. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12g-check-clearance-patternsCarthage Central School District - Financial Condition (2018M-93)
… report - pdf] Audit Objective Determine whether the Board and District officials adequately managed the District’s … reduce the amount of unrestricted fund balance to comply with the statutory limit. Adopt budgets with realistic revenue estimates and discontinue the practice …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93