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Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Procurement (2016M-33)
… Purpose of Audit The purpose of our audit was to evaluate the BOCES’ procurement practices for the period … component districts educate approximately 42,500 students in Washington, Saratoga, Warren, Hamilton and Essex counties. … more than 150 educational and administrative services to its 31 component school districts and is governed by an …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesVillage of Belle Terre – Audit of Claims (2013M-87)
… Purpose of Audit The purpose of our audit was to determine whether the Village Board adequately audited … claims. Background The Village of Belle Terre is located in the Town of Brookhaven in Suffolk County. The Village is … audit of claims before payments are authorized in order to ensure that Village funds are being spent efficiently. Our …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-belle-terre-audit-claims-2013m-87External Peer Review Results
… peer review every three years to ensure the completion of audits in accordance with applicable government auditing standards. The audits covered under the peer review process include the Division’s performance audits of local governments and school districts. In total, …
https://www.osc.ny.gov/local-government/audits/external-peer-review-resultsHoosic Valley Central School District - Financial Management (2018M-238)
… only appropriate fund balance that will actually be used to fund operations. Use surplus funds in a manner that benefits District taxpayers, such as funding … reserves and reducing property taxes. Review all reserves to determine whether balances are necessary and reasonable …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238State Agencies Bulletin No. 1876
… Purpose The purpose of this bulletin is to notify agencies of the maximum salary limit for Tier 6 … NYCERS, PFRS, NYSTRS or ERS are affected. Background In accordance with Senate Resolution No. 958 of Bill No. … 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will continue to remain at $225,000 until a new Senate Resolution has been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1876-maximum-salary-limit-tier-6-members-following-retirement-systemsPoughkeepsie City School District - Budgeting (2018M-226)
… were overestimated resulting in an operating surplus of $6.2 million in 2016-17. District officials made excessive … funds totaling $10.6 million and $12 million at the end of 2016-17 and 2017-18, respectively, which exceeded the statutory limits of $3.9 million and $4 million. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226CUNY Bulletin No. CU-220
… Purpose To explain Agency procedures for processing payment of the Nurses’ Health Specialty … December 21, 2004 from Carmelo Batista, Jr. are eligible for the following Health Specialty Differentials: Full-time … $175.00. Agency Actions Agencies must submit the payment for the Nurses’ Health Specialty Differential in the Time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-220-payment-nurses-health-specialty-differentialCUNY Bulletin No. CU-197
… Purpose To explain Agency procedures for processing payment of the Nurses' Health Specialty … January 7, 2004 from Carmelo Batista, Jr. are eligible for the following Health Specialty Differentials: Full time … $175.00. Agency Actions Agencies must submit the payment for the Nurses' Health Specialty Differential in the Time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-197-payment-nurses-health-specialty-differentialInternal Control
… Laws, Rules & Regulations Internal Control Act Standards for Internal Control in New York State Government (Current) / Standards for Internal Control in New York State Government (2007) International …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlWatkins Glen Central School District – Health Insurance Cost Savings (2016M-144)
… Purpose of Audit The purpose of our audit was to determine whether District officials implemented measures to achieve health insurance cost savings and address rising … The Watkins Glen Central School District is located in the Towns of Dix, Hector, Orange, Reading and Tyrone in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/watkins-glen-central-school-district-health-insurance-cost-savings-2016mDiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds
… Clerk Sandra Riley. She was charged with grand larceny in the third degree, a class D felony, and official … of more than $36,000 in public funds. Riley confessed to DiNapoli’s staff and the New York State Police that she … troubling case of a local official abusing her position to steal taxpayer money,” said DiNapoli. “We will continue to …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-town-cohocton-clerk-arrested-stealing-public-fundsExamples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… Accounts payable 447,427 304,003 751,430 780,570 Due to other funds 175,000 175,000 1,170,388 Compensated … in the "Totals" column on this statement flows directly to the "Business-type Activities" column on the statement of …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34Granville Central School District – Fund Balance (2016M-114)
… Purpose of Audit The purpose of our audit was to assess the District’s oversight of financial operations … The Granville Central School District is located in the Towns of Granville, Hebron and Hampton and a portion of the Town of Whitehall in Washington County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/granville-central-school-district-fund-balance-2016m-114Broadalbin-Perth Central School District – Health Insurance Buyouts and Separation Payments (2014M-146)
… Purpose of Audit The purpose of our audit was to examine the adequacy and support for the District’s … The Broadalbin-Perth Central School District is located in the Towns of Broadalbin, Perth, Johnstown, Mayfield and Northampton in Fulton County, the Towns of Edinburg, Galway and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/broadalbin-perth-central-school-district-health-insurance-buyouts-andWatervliet Housing Authority – Timekeeping and Leave Records (2015M-186)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the Authority’s … Background The Watervliet Housing Authority is located in the City of Watervliet in Albany County. The Authority, which is governed by a …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186Lewiston-Porter Central School District – Financial Condition (2014M-202)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … The Lewiston-Porter Central School District is located in the Towns of Lewiston and Porter, Niagara County. The … fiscal years. The District improperly used two reserves to help fund general fund operations during the 2012-13 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202CUNY Bulletin No. CU-248
… Purpose To provide agencies with procedures for processing payment of … Specialty Differential. Affected Employees Employees in the following titles: Staff Nurse Staff Nurse (hourly) … Questions regarding this bulletin may be directed to the University Manager of Payroll Systems and Operations …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-248-payment-cuny-nurses-health-specialty-differentialCUNY Bulletin No. CU-391
… processing of the 2009 Prepaid Legal Service Benefit for tax purposes. Background In accordance with the Internal … legal service benefits be considered as reportable income for each covered employee. Therefore, the value of this … will automatically apply the Prepaid Legal Service Benefit for the 2009 calendar year for employees in a status of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-391-prepaid-legal-service-benefit-cuny-employeesXI.11.E Retainage – XI. Procurement and Contract Management
… and paying retainage against a contract can be found at Chapter XII, Section 6.O - Paying Retainage . Since … and paying retainage against a contract can be found at Chapter XII Section 6 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11e-retainagePlattekill Library – Budgeting Practices (2017M-95)
… Purpose of Audit The purpose of our audit was to determine whether the Library’s revenue … services to approximately 10,000 residents, is governed by an elected seven-member Board of Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95