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East Moriches Union Free School District – Claims Processing (2016M-273)
… Purpose of Audit The purpose of our audit was to examine claims processing for the period … Moriches Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273Highland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)
… July 1, 2014 through September 5, 2015. Background The Highland Falls - Fort Montgomery Central School District is … Highland FallsFort Montgomery Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financialScarsdale Union Free School District – Information Technology (2016M-252)
… Purpose of Audit The purpose of our audit was to determine if the District’s information technology (IT) … of this information, this was communicated confidentially to District officials so they could take corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/scarsdale-union-free-school-district-information-technology-2016m-252Village of Ellicottville – Procurement (2016M-426)
… Purpose of Audit The purpose of our audit was to review the Village’s purchasing practices … 1, 2014 through October 28, 2016. Background The Village of Ellicottville is located in Cattaraugus County and has a … Village of Ellicottville Procurement 2016M426 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-ellicottville-procurement-2016m-426South Otselic Fire District – Financial Activities (2022M-169)
… properly filed required annual update documents (AUDs) for fiscal years 2019 through 2021 . As of September 7, 2022 … Key Recommendations File the required delinquent AUDs with our office within 60 days of the close of the fiscal … fiscal oversight training. District officials agreed with our recommendations and indicated they have initiated …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/south-otselic-fire-district-financial-activities-2022m-169State Police Bulletin No. SP-225
… of this bulletin is to notify agencies of an increase in union dues for PBA of the NYS Troopers. Affected Employees: Employees in Bargaining Units 07 and 17 represented by the PBA of the New York State Troopers, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-225-police-benevolent-association-pba-new-york-state-troopers-inc-duesIX.9.A Transfer Authorizations – IX. Federal Grants
… or any agency or officer thereof except in pursuance of an appropriation by law. Section 4 (5) also provides that … These transfer authorizations may be contained in appropriation acts or within bills that are enacted with the budget to implement various provisions of the appropriation acts. These bills are commonly referred to as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9a-transfer-authorizationsWalworth-Seely Public Library – Board Oversight (2014M-260)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of Library operations for the period January 1, 2012 through …
https://www.osc.ny.gov/local-government/audits/library/2015/03/13/walworth-seely-public-library-board-oversight-2014m-260Schroon Lake Fire District – Cash Disbursements (2017M-9)
… controls over the District’s disbursements process for the period January 1, 2015 through October 31, 2016. … accurately, supported by adequate documentation and for appropriate purposes. Ensure no claims against the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/07/schroon-lake-fire-district-cash-disbursements-2017m-9Cheektowaga Public Library – Treasurer’s Reports (2015M-136)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Library’s financial operations for the period January …
https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136VII.10.H Cash Advance Rollover – VII. State Revenues and Appropriated Loan Receivables
… appropriation. Once that appropriation lapses, a return of the advance will be posted as an AP Adjustment Voucher pursuant to Section 10.C - Reducing a Cash Advance of this Chapter. Guide to Financial Operations REV. 03/29/2017 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10h-cash-advance-rolloverState Police Bulletin No. SP-218
… of this bulletin is to notify agencies of an increase in dues for PBA of the NYS Troopers. Affected Employees Employees in Bargaining Units 07 and 17 represented by the PBA of the New York State Troopers, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-218-police-benevolent-association-pba-new-york-state-troopers-inc-duesXVII.2.B Negative Appropriation/Segregation Budgets – XVII. Lapsing Appropriations
… payroll bulletin on updating PayServ Chartfield Strings for lapsing events for deadlines and additional information. Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2b-negative-appropriationsegregation-budgetsBroadalbin-Perth Central School District – Cash Management (2020M-65)
… As a result, officials did not maximize interest earnings for the District. Officials did not formally solicit interest … flow forecasts to estimate the amount of funds available for investment. Officials earned interest totaling $40,652 … month for investment. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/broadalbin-perth-central-school-district-cash-management-2020m-65Fort Edward Union Free School District - Financial Condition (2019M-245)
… for revenue enhancement, cost savings opportunities and to fund the tax certiorari liability. District officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245Hoosick Falls Central School District - Financial Condition Management (2019M-159)
… overestimated. Unrestricted fund balance ranged between 5.9 and 9.8 percent of ensuing years’ appropriations, exceeding the 4 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-managementOversight of Public Water Systems (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight of Public Water Systems (Report 2017-S-45 ). About the … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/oversight-public-water-systems-followAccounts Payable Advisory No. 67
… In situations where circumstances of the COVID-19 pandemic cause agencies to experience a delay in processing vouchers, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interestOperational Advisory No. 2
… Subject: The purpose of this Advisory is to notify Business Units of the actions OSC will take if deadlines for transaction approval are not met. Guidance: SFS … based on the last modified date on the voucher. This is an effort to clean up vouchers prior to fiscal year end. …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/2-sfs-transaction-deadlinesState Agencies Bulletin No. 1078
… Purpose To inform agencies that employees will now be able to make both before and/or after tax (Roth) … a current year contribution to the plan since the plan now offers both types of contributions. As a result, the … To inform agencies that employees will now be able to make both before andor after tax Roth …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1078-nys-deferred-compensation-plan-after-tax-roth-contributions