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Village of Port Chester - Dual Employment (2018M-91)
… action. Appendix B contains our comments on issues raised in the Village’s response. … Determine whether certain …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91Margaretville Central School District – Fund Balance (2015M-55)
… one school with approximately 380 students. The District is governed by an elected five-member Board of Education. The … the amount of the District’s unrestricted fund balance is in compliance with Real Property Tax Law statutory limits …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55IX.7.J Final Reports – IX. Federal Grants
… with the federal awarding agency. At any time prior to actual submission of the final report, agencies may request …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reportsCuba-Rushford Central School District – Financial Management (2015M-125)
… period July 1, 2011 through March 27, 2015. Background The Cuba-Rushford Central School District is located in the Towns of Belfast, Caneadea, Centerville, Clarksville, Cuba, Friendship, New Hudson and Rushford in Allegany County …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cuba-rushford-central-school-district-financial-management-2015m-125Town of Lake Pleasant – Credit Cards (2016M-432)
… the Town's credit card purchases to determine whether the cards were used for appropriate purposes and in compliance with the … a more reasonable number and reduce the credit limits to no more than $5,000 per card. Ensure that all credit card …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-lake-pleasant-credit-cards-2016m-432Town of Thurman – Capital Projects (2016M-431)
… oversight and management of the Town's Internet and salt shed projects. The contractor provided over $16,000 in additional services not included in the original salt shed contract, without change orders. The Board's …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-capital-projects-2016m-431Clyde-Savannah Central School District – Financial Condition (2015M-338)
… Recommendations Adopt budgets that reflect the District’s actual needs and include realistic estimates based on …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338Clarence Central School District – Financial Condition (2016M-128)
… that is not needed to finance operations is, in effect, a reservation of fund balance that is not provided for by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/clarence-central-school-district-financial-condition-2016m-128Franklinville Central School District – Financial Management (2017M-49)
… include realistic estimates of appropriations based on actual needs to avoid levying taxes at a level greater than …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49Lewiston-Porter Central School District – Financial Condition (2014M-202)
… a financing source in the annual budget. Closely monitor actual operating results to prevent unfavorable budget …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202Gowanda Central School District – Financial Management (2016M-368)
… financial management practices for the period July 1, 2013 through September 1, 2016. Background The Gowanda Central School District is … District, which operates three schools with approximately 1,175 students, is governed by an elected seven-member Board …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368Assessment of Costs to Administer the Workers’ Compensation Program for the Three State Fiscal Years Ended March 31, 2023
… Years ended March 31, 2023. About the Program The Board’s primary responsibility is to ensure that employees who are unable to work due to injury or illness are compensated under programs covering … to administer the Program are recovered via the Board’s assessments on participating insurance carriers, …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-endedSUNY Bulletin No. SU-59
… Purpose To notify campuses of the new processing procedures for bi-weekly employees who are part-time. Affected Employees Part-time employees whose …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-59-suny-part-time-employees-paid-bi-weekly-basisOpinion 92-51
… that bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Officers and Employees … of member of IDA) GENERAL MUNICIPAL LAW, §856(2): An industrial development agency may not reimburse members of … the reimbursement is public or private. You ask whether an industrial development agency (IDA) may reimburse members of …
https://www.osc.ny.gov/legal-opinions/opinion-92-51XII.6.Q Paying and Reconciling State Credit Card Charges – XII. Expenditures
… 0522 in the invoice field. Please note this is a dummy account number. The agency must fill in the actual … checkmark in the “Separate Payment” box should ensure it is checked. For additional instruction on this topic, visit … PCard invoice using one prepaid voucher with the PCard Clearing Account Code 58971. This voucher will satisfy the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6q-paying-and-reconciling-state-credit-card-chargesWest Nyack Fire District – Claims Processing (2014M-259)
… January 1, 2013 through June 24, 2014. Background The West Nyack Fire District is a district corporation of the … policy of not issuing travel advances and approve only those travel expenditures that follow the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259Town of Seneca Falls - Town Hall Capital Project (2018M-220)
… an initial amount to be used from its capital reserve for the project of nearly $2.6 million. However, it did not … budget and did not appropriately monitor the project. As a result, the Town incurred total project costs of … $4.55 million. The Board did not appropriately approve 14 change orders totaling approximately $265,000. The Board …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220Orange Lake Fire District – Budgeting Practices (2015M-146)
… Purpose of Audit The purpose of our audit was to examine the District’s budget process for the period … January 1, 2014 through April 30, 2015. Background The Orange Lake Fire District is located in the Town of Newburgh, Orange …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146Village of Franklin – Fund Balance Management (2018M-13)
… expenditures by an annual average of 30 percent while actual revenues exceeded budgeted revenues in 2014-15 and …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13Rockland County Department of Social Services – Service Contracts (2014M-368)
… Purpose of Audit The purpose of our audit was to examine internal controls over agreements …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368