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Onondaga-Cortland-Madison Board of Cooperative Educational Services – Managed Technical Support (2016M-299)
… for providing shared Managed Technical Support to school districts for the period July 1, 2014 through June 30, 2015. … (BOCES) is a public entity serving 23 component school districts. BOCES is governed by an 11-member Board of Education elected by the boards of the component districts. BOCES’ 2014-15 fiscal year expenditures totaled …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/16/onondaga-cortland-madison-board-cooperative-educational-services-managed-technicalEast Bloomfield Central School District – Online Banking (2016M-14)
… of Audit The purpose of our audit was to determine if online banking transactions were safeguarded for the period … District officials did not develop written procedures for online banking activities. A separate computer has not been dedicated for online banking. The bank has not provided the District with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/east-bloomfield-central-school-district-online-banking-2016m-14Operational Advisory No. 34
… on April 1, 2022, NYS agencies acquired the ability to create new activities using the “Project Guide” in the SFS. When adding a new activity that is related to a Federal Customer Contract (Grant), a two-step process is … agency must then link that project/activity combination to the corresponding Federal Customer Contract line using the …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/34-linking-new-project-activity-existing-federal-customer-contractTown of Ulster – Fire Protection Services (2015M-177)
The purpose of our audit was to determine if the Board is monitoring the fire companies that provide fire protection services to the Towns fire protection dist
https://www.osc.ny.gov/local-government/audits/town/2017/11/06/town-ulster-fire-protection-services-2015m-177Hastings-on-Hudson Union Free School District – Financial Condition (2016M-275)
… our audit was to review the District’s financial condition for the period July 1, 2014 through February 29, 2016. Background The Hastings-on-Hudson Union Free School District is located in the Village of Hastings-on-Hudson in Westchester County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275CUNY Bulletin No. CU-790
… bulletin is to notify agencies of a dues structure change for hourly employees represented by DC37, Local 1597 in … determined that a separate dues rate should be established for hourly members of DC37, Local 1597. The new dues rate is … 248, which has been restructured to allow dues deductions for both full-time and hourly employees. Agency Actions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-790-district-council-37-dc37-local-1597-dues-structure-changeAccounts Payable Advisory No. 21
… Subject: Referencing a Master Contract on a Voucher Guidance: This advisory is to inform Business Units … new guidelines for referencing a Master Contract ID on a voucher. As stated in Advisory Number 8 ( One Invoice Per Voucher – Business Units ) Business Units can only include …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/21-master-contractsGilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)
… towns in Schoharie County, three towns in Greene County and one town in Delaware County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devicesIX.7.J Final Reports – IX. Federal Grants
… York State’s official book of records, the amounts listed in any final financial report should be traceable to SFS … final report, agencies may request the project be closed in the SFS by notifying the OSC Bureau of State Accounting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reportsHuntington Union Free School District – Financial Condition (2015M-356)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … The Huntington Union Free School District is located in the Town of Huntington in Suffolk County. The District, which operates eight schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Payroll Improvement Project Bulletin No. PIP-001
… purpose of this bulletin is to provide agencies with the updated layout for the Master File. NHRP501 version for 9.2 … purpose of this bulletin is to provide agencies with the updated layout for the Master File …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-001-changes-payserv-master-file-nhrp501-layoutNew York State Financial Reporting
… State Funds 2022 Annual Cash Basis Report on State Funds 2021 Annual Cash Basis Report on State Funds 2020 Annual Cash … Comprehensive Financial Report This annual report presents New York State’s financial statements prepared in accordance with …
https://www.osc.ny.gov/reports/financeState Agencies Bulletin No. 654-A
… is a new effective date. The effective date noted in Payroll Bulletin No. 654 has been changed to September 14, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/654-addendum-additional-information-direct-deposit-advice-statement-addressCenter Moriches Union Free School District – Medicaid Reimbursements (2017M-174)
… The Center Moriches Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, … million. Key Findings The District did not claim $117,670 in costs for individual education plan (IEP)-related services …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017mCUNY Bulletin No. CU-569
… Purpose To notify CUNY agencies of a new deduction code for after-tax (ROTH) contributions to the 403(b) plan … Furthermore, the resolution includes the creation of a new after-tax 403(b) ROTH option. Effective Date(s) … To notify CUNY agencies of a new deduction code for aftertax ROTH contributions to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-569-new-403b-after-tax-deferred-annuity-plan-roth-cunyHenry Johnson Charter School – Financial Operations (2014M-214)
… Purpose of Audit The purpose of our audit was to evaluate the School’s compact contract with a … provide. The compact contract is not sufficiently detailed to determine how the quality of services provided will be … measured. The Foundation’s fee structure does not appear to be reasonable since the services being provided have no …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214Congregate Meal Services for the Elderly (Follow-Up)
… which was issued on January 11, 2018, found that the New York City Department for the Aging (DFTA) needed to …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/congregate-meal-services-elderly-followArchived Publications
… Stress Monitoring System (FSMS). FSMS was updated in November 2017. Access to these materials is being maintained … Fiscal Stress Monitoring System FSMS FSMS was updated in November 2017 …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsCity of Newburgh – Budget Review (B6-16-17)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2017 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling … City of Newburgh Budget Review B61617 …
https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17Examples from GASB Statement 34 - Statement of Net Assets
… Component Units ASSETS Cash and cash equivalents $ 13,597,899 $ 10,279,143 $ …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assets