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2023 Financial Condition Report – 2023 Financial Condition Report
… other programs. At the same time, new risks to financial stability are emerging. These include unexpected costs to …
https://www.osc.ny.gov/reports/finance/2023-fcrSachem Central School District – Fund Balance (2017M-151)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … The Sachem Central School District is located in the Towns of Brookhaven, Islip and Smithtown in Suffolk County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/sachem-central-school-district-fund-balance-2017m-151About NYSLRS
… Retirement System (ERS), which provides benefits to employees of participating public employers in …
https://www.osc.ny.gov/retirement/about-nyslrsChenango Fire Company – Controls Over Financial Activities (2014M-290)
… Purpose of Audit The purpose of our audit was to examine the Company’s controls over financial activity for … The Company is incorporated under New York State Not-For-Profit Corporation Law and is located in the Town of Chenango in Broome County. The Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/chenango-fire-company-controls-over-financial-activities-2014mSaratoga Youth Recreation – Financial Activities (2016M-258)
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate to ensure that the Program’s financial activity was properly … 2016. Background The Saratoga Youth Recreation Program is a joint activity established between the County of Saratoga …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/saratoga-youth-recreation-financial-activities-2016m-258Crown Point Central School District – Internal Controls Over Payroll (2013M-100)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective … controls over payroll for the period July 1, 2011, to December 31, 2012. Background The Crown Point Central … District officials implemented specific procedures to ensure that individuals reported and paid on the payrolls …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013mCUNY Bulletin No. CU-588
… Purpose To notify agencies of an automatic dues and agency shop fee increase. Affected … This bulletin notifies agencies of an automatic dues and agency shop fee increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-588-united-brotherhood-carpenters-and-joiners-america-ubcjaState Agencies Bulletin No. 259
… Units 06, 13, 18, 34, 40, 46, 52, 66, 76, 77, 86, and 96 are now eligible. Previously, only Bargaining Unit SY … Future Planning Associates, will send OSC a file to start and/or cancel the deduction. Agency Actions No action is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/259-universal-life-insurance-deduction-code-378Cortland Enlarged City School District – Fund Balance (2017M-65)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … Enlarged City School District is located in the City of Cortland and the Towns of Cortlandville, Harford, Lapeer …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/cortland-enlarged-city-school-district-fund-balance-2017m-65Walton Central School District - Fund Balance (2019M-209)
… to fund operations. Reduce surplus fund balance to comply with the statutory limit and use excess funds in a manner … to taxpayers. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209Islip Union Free School District – Financial Condition (2013M-213)
… 1, 2011, to April 30, 2013. Background The Islip Union Free School District is located in the Town of Islip in … Islip Union Free School District Financial Condition 2013M213 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/islip-union-free-school-district-financial-condition-2013m-213Hamilton Central School District – School Lunch Fund Financial Condition (2016M-136)
… Audit The purpose of our audit was to examine the school lunch fund’s financial condition for the period July 1, 2014 … Board of Education. Budgeted appropriations for the school lunch fund for the 2015-16 fiscal year totaled $269,000. Key … standards. Without general fund subsidies, the school lunch fund’s operating deficits would average about $70,000 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-conditionPotsdam Central School District – Payroll (2016M-161)
… through February 29, 2016. Background The Potsdam Central School District is located in the Towns of Canton, … Potsdam Central School District Payroll 2016M161 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/potsdam-central-school-district-payroll-2016m-161Wynantskill Union Free School District – Payroll (2016M-66)
… District officials established adequate procedures for payroll to ensure employees were accurately paid at their … Wynantskill Union Free School District Payroll 2016M66 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/wynantskill-union-free-school-district-payroll-2016m-66State Agencies Bulletin No. 1885
… for Tier 6 Employee Retirement System (ERS) members for calendar year 2021 is $17,301.00. Affected Employees … Chapter 368 of the Laws of 2018, the OT cap increases each calendar year. The amount of the increase is based on the … Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1885-tier-6-pensionable-overtime-earnings-limit-calendar-year-2021-employeesWhitehall Central School District – Internal Controls Over Payroll (2013M-159)
… paid at their approved salaries and wages and received only the benefits to which they were entitled. We also …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/16/whitehall-central-school-district-internal-controls-over-payroll-2013mAccounts Payable Advisory No. 62
… Section 3 - Purchase Orders Guidance : A purchase order (PO) is an ordering document authorizing a vendor to provide … the agency’s authority as set in law or by contract. The PO communicates critical information to the vendor including … Due Date is an automatically populated field on the PO that should communicate to a vendor the required date the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-ordersCopiague Union Free School District – Check Signing (2015M-181)
… Purpose of Audit The purpose of our audit was to examine the District’s check signing … Copiague Union Free School District is located in the Town of Babylon, Suffolk County. The District, which operates six …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181West Babylon Union Free School District – School Lunch Operations (2016M-243)
… school and five elementary schools, which offer breakfast, lunch and à la carte foods to approximately 4,000 students … employees. Budgeted appropriations for the for the school lunch fund for the 2015-16 fiscal year totaled approximately … than the revenue generated by the meal sales. School lunch productivity is lower than industry standards. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/west-babylon-union-free-school-district-school-lunch-operations-2016m-243Malone Central School District – Payroll (2017M-278)
… accurately paid during the period July 1, 2016 through October 31, 2017. Background The Malone Central School … Achievements We reviewed all payroll records for 20 employees who were paid approximately $932,000 during the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/malone-central-school-district-payroll-2017m-278