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Town of Tyrone – Financial Management (2014M-343)
… The Town of Tyrone is located in Schuyler County and has a population of approximately 1,600. The Town is … balance that must be maintained for sufficient cash flow and other purposes. Develop structurally balanced budgets and a formal, comprehensive multiyear plan for restoring fund …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-tyrone-financial-management-2014m-343North Babylon Union Free School District – Financial Condition (2016M-32)
… policies outline the need for established funding levels and the conditions under which the funds will be used or replenished. Review all reserves and determine if the amounts are necessary, reasonable and in compliance with statutory requirements. … North …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/north-babylon-union-free-school-district-financial-condition-2016m-32Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Energy Performance Contract (2015M-315)
… of our audit was to review the energy performance contract and the projected cost and/or energy savings achieved by BOCES for the period July … Tompkins-Seneca-Tioga BOCES is located in Tompkins County and is an association of nine component school districts. …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/04/tompkins-seneca-tioga-board-cooperative-educational-services-energy-performanceWesthill Central School District – Procurement (2016M-182)
… Central School District is located in the Towns of Geddes and Onondaga in Onondaga County. The District, which operates … four of the professionals for services totaling $340,729 and paid the agreed upon rates, they did not enter into a … agreements with all professionals. Local Government and School Accountability Contact I … Westhill Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/westhill-central-school-district-procurement-2016m-182Wheelerville Union Free School District – Fund Balance (2016M-9)
… fund balance is in compliance with statutory limits and the District’s fund balance policy. Develop more … budgeted appropriations based on prior years’ results and anticipated operations. Develop a plan for the future funding and use of the capital reserve fund. … Wheelerville Union …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9Nanuet Union Free School District – Payroll (2015M-287)
… is governed by an elected seven-member Board of Education and operates five schools with approximately 2,280 students. … Recommendations Ensure there is pre-approval of overtime and tracking of overtime incurred. Consider cost saving … Provide the payroll clerk with written procedures and guidance. … Nanuet Union Free School District Payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/nanuet-union-free-school-district-payroll-2015m-287Chenango Valley Central School District – Budget Review (B4-16-5)
… review was to determine whether the significant revenue and expenditure projections in the District's proposed budget … the accumulated deficit in the District’s general fund and food service fund as of June 30, 2008. Local Finance Law … of our review, we found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/11/chenango-valley-central-school-district-budget-review-b4-16-5Onondaga Central School District – Nonpayroll Disbursements (2014M-257)
… is located in the Towns of Lafayette, Marcellus, Onondaga and Otisco in Onondaga County. The District, which is … controls. Manual checks are not always audited and approved before they are distributed. Most of the … that all nonpayroll disbursements are properly audited and approved before payments are distributed. Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/14/onondaga-central-school-district-nonpayroll-disbursements-2014m-257New Paltz Central School District – Financial Condition (2014M-38)
… Towns of New Paltz, Gardiner, Rochester, Shawangunk, Lloyd and Plattekill in Ulster County. The District operates four schools with approximately 2,200 students and is governed by an elected seven-member Board of … has consistently balanced its budgets by appropriating and nearly depleting unrestricted, unappropriated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/new-paltz-central-school-district-financial-condition-2014m-38City of Albany – Payroll (2015M-110)
… Background The City of Albany is located in Albany County and has a population of approximately 99,000. The City is … have adequate supporting documentation for the accrued and unused leave. Develop standardized payroll and timekeeping systems across City departments. Ensure that …
https://www.osc.ny.gov/local-government/audits/city/2015/09/16/city-albany-payroll-2015m-110East Syracuse Minoa Central School District – Financial Software Access Rights (2016M-41)
… District’s financial software was appropriately limited and monitored for the period July 1, 2014 through December … is located in the Towns of Manlius, Cicero, Sullivan and Dewitt, in Onondaga County. The District, which operates … payroll access rights adequately. The District Treasurer and the Executive Director of the School Business …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/east-syracuse-minoa-central-school-district-financial-software-accessFire District Information
… to Expect During a CPA Audit [pdf] Accounting LOSAP Audit and Disclosure Accounting Bulletin [pdf] Accounting and Reporting Manual for Fire Districts [pdf] Filing an … for Fire District Commissioners: Adopted Rules and Regulations for Implementing New Training Requirements …
https://www.osc.ny.gov/local-government/resources/fire-district-informationOverview – Information Technology Contingency Planning
… procedures is a necessary part of IT contingency planning and often critical for restoring operations quickly and effectively following a service disruption. …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overview-0Compliance With Payment Card Industry Standards (Follow-Up)
… Purpose To determine the extent of implementation of the two … result of the audit, the Authority took immediate actions to address the security over cardholder data. However, the … contained two recommendations to the Authority to develop strategies to enhance compliance with PCI DSS and implement …
https://www.osc.ny.gov/state-agencies/audits/2018/05/04/compliance-payment-card-industry-standards-followState Agencies Bulletin No. 1639
… to the Division of Treasury for processing. Receive and distribute reissued checks to employees. Maintain an … will also be applied to the return address for W-2’s and Direct Deposit Advices. Questions Questions regarding … . Requests to update the agency address in PayServ and questions regarding paycheck reissuance should be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1639-reissuance-state-payroll-checksSUNY Bulletin No. SU-111
… of 2004, which implements the agreement between the State and various bargaining units, provides for Discretionary … order. The roster must be signed by the College President and forwarded to SUNY System Administration. All … using the Action/Reason of Pay Rt Chg/CFS (Cor Fy Sal) and the effective date of 4/7/05. To process the 1% Increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-111-suny-management-confidential-mc-bargaining-unit-13Enforcement of the Mitchell-Lama Surcharge Provisions (Follow-Up)
… April 10, 2018, examined whether the Division of Housing and Community Renewal (DHCR) properly assessed surcharges at … While surcharges were generally properly calculated and assessed for the tested transactions at the sampled … the match between tenants’ self-reported information and their tax records. At the time of our review in 2017, …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/enforcement-mitchell-lama-surcharge-provisions-followXII.6.L Replenishing an Advance Account – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section informs Business Units how to … to replenish a Business Unit’s advance account. Process and Transaction Preparation: Create a regular voucher using … System (SFS) to search by Vendor ID starting with "041" and/or Vendor Name 1. Refer to Section 5 - Agency Payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-accountXII.6.G Paying Debt Service – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section informs Business Units how to … “11” or “10” Vendor ID assigned to the vendor. Process and Document Preparation: After obtaining the Vendor ID from … field. Refer to Section 5 - Agency Payment Preparation and Submittal of this Chapter for instructions on how to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6g-paying-debt-serviceAudit of the Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013
… operations. The Bureau monitors licensed private schools and registered business schools to ensure compliance with applicable provisions of the Law and the Commissioner of Education's Rules and Regulations (Regulations). Key Finding In our opinion, …
https://www.osc.ny.gov/state-agencies/audits/2014/07/24/audit-tuition-reimbursement-account-three-fiscal-years-ended-march-31-2013