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Tonawanda City School District – Financial Management (2016M-370)
… Background The Tonawanda City School District is located in Erie County. The District, which operates five schools with approximately 1,720 students, is governed by an elected … that realistically reflect the District’s operating needs and use surplus funds as a financing source for funding …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/03/tonawanda-city-school-district-financial-management-2016m-370Onondaga-Cortland-Madison Board of Cooperative Educational Services – Managed Technical Support (2016M-299)
… June 30, 2015. Background The Onondaga-Cortland-Madison Board of Cooperative Educational Services (BOCES) is a public … school districts. BOCES is governed by an 11-member Board of Education elected by the boards of the component … OnondagaCortlandMadison Board of Cooperative Educational Services Managed Technical …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/16/onondaga-cortland-madison-board-cooperative-educational-services-managed-technicalState Agencies Bulletin No. 231
… Purpose To explain the use of deduction code 431 Fingerprint Fees Affected Employees Employees within … payroll confirmation process each week, the deductions for code 431 will be credited to the respective agency accounts. … To explain the use of deduction code 431 Fingerprint Fees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/231-fingerprint-fee-processingCity of Troy – Budget Review (B17-5-13)
… revenue and expenditure projections in the City’s proposed budget for the 2018 fiscal year are reasonable. … obligations to fund operating deficits to submit their proposed budgets for the next fiscal year to the State … expired and the City faces potential significant increased salary and wage cost when these agreements are settled. The …
https://www.osc.ny.gov/local-government/audits/city/2017/10/31/city-troy-budget-review-b17-5-13Accounts Payable Advisory No. 58
… Subject: Unique Invoice Number Requirements Reference: Guide to Financial … Operations (GFO): Chapter XII, Section 5.B. - Unique Invoice Number Requirements Guidance: This is to remind … Financial System (SFS) requires agencies to enter a unique invoice number on each supplier’s voucher. With few …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/58-unique-invoice-number-requirementsLiberty Central School District – Budget Review (B4-13-4)
… review was to determine whether the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … of our review, except for certain matters related to the food service fund, we found that the significant revenue and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4Accounts Payable Advisory No. 6
… XII, Section 5.C - Selecting the Appropriate Vendor and Address Sequence , Business Units must select the correct Vendor ID and Address … XII, Section 5.B - Unique Invoice Number Requirements , Business Units must ensure there is a unique invoice number …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/6-complex-entity-time-warner-cableAccounts Payable Advisory No. 16
… Subject: Making Payments to Long Island Power Authority Guidance: Consistent with the Guide … vendors. Improper preparation of vouchers payable to Long Island Power Authority may delay payment crediting. Also, … For information on how to process payments to Long Island Power Authority, please refer to the GFO, Chapter …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/16-complex-entity-long-island-power-authorityRockland County – Budget Review (B22-6-9)
… of our review, except for the item mentioned below, we found that the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/county/2022/11/18/rockland-county-budget-review-b22-6-9Town of Schroon – Internal Controls Over Transfer Station Operations (2013M-24)
… reconcile the amount of money collected with the amount of trash disposed at the transfer station. We found that over a … of at the Franklin County landfill exceeded the amount of trash accounted for as being received at the Town’s transfer … station such as having one individual record the amount of trash brought in and record the amount of money received and …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-schroon-internal-controls-over-transfer-station-operations-2013m-24City of Glen Cove -- Budget Review (B17-7-12)
… year. The City has budgeted $1.96 million for building permit revenues, an increase of $53,000 over the 2017 …
https://www.osc.ny.gov/local-government/audits/city/2017/10/13/city-glen-cove-budget-review-b17-7-12Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… that all Project change orders were submitted as required to the New York State Education Department (SED) for … totaling approximately $2 . 7 million were not submitted to SED, as required, for the Commissioner of Education’s … are properly approved. Actively monitor change orders to ensure the District submits change orders for approval …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersState Agencies Bulletin No. 1718
… is defined as parking provided to an employee on or near the business premises of the employer or on or near a location from which the employee commutes to work. It does not include parking at or near the employee’s home. Parking is provided by an employer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1718-qualified-parking-benefitsVillage of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… Saranac in Clinton County. The Village is governed by a Board of Trustees which comprises a Mayor and four Trustees, … and reconciles bank statements without any additional verification or assistance by her Deputy. With these … of duties over the cash receipts process and the Board does not provide additional oversight to mitigate this …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Town of Prattsville – Justice Court (2012M-243)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s … January 1, 2011, to June 29, 2012. Background The Town of Prattsville is located in Greene County, and has a … Town of Prattsville Justice Court 2012M243 …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243State Agencies Bulletin No. 307
… Purpose To explain the use of the new deduction code 321, MedAmerica Long Term Care Insurance Program. Affected Employees All employees who are eligible to participate in the New York State Health Insurance … To explain the use of the new deduction code 321 MedAmerica …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/307-new-insurance-program-medamerica-long-term-care-insuranceState Agencies Bulletin No. 276
… military stipend will be added to the employee's Job Data panel. The changes made to the employee's record will provide … and Reason of MLS (Mil Stip) on the employee's Job Data panel using the appropriate effective date and must also fax … date as the LOA/MLS action. The employee's Job Data panel will automatically be updated to reflect the change in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/276-payment-military-stipend-events-september-11-2001Contract Advisory No. 23
… Subject : Reminder to State agencies to maintain the accuracy of Authorized Signature Forms ( AC 1782-S ) Guidance : As referenced in the Guide to Financial Operations (GFO) , Chapter XI, Section 2.K. - … Reminder to State agencies to maintain the accuracy of Authorized …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/23-authorized-signature-form-ac-1782-sAlden Central School District – Fuel Management (2024M-90)
… The Transportation Supervisor did not update fuel prices in the system and the bills were calculated based on the outdated prices resulting in billing errors totaling $9,176. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Sauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… performed, that the District’s annual financial report (AUD) was prepared and filed in a timely manner or that an … reconciles bank accounts monthly and files the District’s AUD with OSC within 60 days after the close of the fiscal …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178