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Otselic Valley Central School District – Capital Project (2015M-263)
… Purpose of Audit The purpose of our audit was to assess the Board’s involvement in the … is located in the Chenango and Madison County Towns of Otselic, Lincklaen, Pitcher, Nelson, Lebanon, Georgetown, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263Margaretville Central School District – Fund Balance (2015M-55)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … taxpayers. Such uses could include, but are not limited to, paying off debt, financing one-time expenditures and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55Bridgehampton Union Free School District – Claims Auditing (2017M-179)
… of our audit was to examine the claims auditing process for the period July 1, 2015 through February 28, 2017. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $13.8 … Key Finding The District established effective procedures for processing claims. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/bridgehampton-union-free-school-district-claims-auditing-2017m-179Deer Park Union Free School District – Bank Reconciliations (2016M-166)
… purpose of our audit was to examine bank reconciliations for the period July 1, 2014 through December 31, 2015. … of Education. The District’s general fund expenditures for the 2014-15 fiscal year were about $101 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/deer-park-union-free-school-district-bank-reconciliations-2016m-166Cortland Housing Authority – Financial Condition (2015M-205)
… Purpose of Audit The purpose of our audit was to assess the Authority’s financial …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/23/cortland-housing-authority-financial-condition-2015m-205Walden Fire District No. 2 – Purchasing (2017M-204)
… in accordance with the District’s procurement policy for the period January 1, 2016 through July 25, 2017. … Board of Fire Commissioners. Budgeted appropriations for 2017 totaled $501,784. Key Finding District officials did … the District’s procurement policy during the audit period for 27 purchases totaling $77,044. Key Recommendation Ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/22/walden-fire-district-no-2-purchasing-2017m-204Green Island Power Authority – Electric Billing and Collection (2015M-137)
… our audit was to review the Clerk’s records and procedures for tax collection for the period January 1, 2013 through February 28, 2015. … Village Board of Trustees upon designation by the Mayor. For the fiscal year ended May 31, 2014, the Authority …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/09/04/green-island-power-authority-electric-billing-and-collection-2015m-137State Agencies Bulletin No. 1003
… All State Agencies Background Pursuant to Section 110 of the State Finance Law, the Office of the State Comptroller must audit and verify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1003-payroll-certification-legal-obligationsSummitville Fire District – Financial Activities (2016M-395)
… Purpose of Audit The purpose of our audit was to determine whether District officials … and reported and that District money was safeguarded for the period January 1, 2015 through October 17, 2016. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/20/summitville-fire-district-financial-activities-2016m-395Valley Stream Union Free School District #30 – Purchasing (2016M-171)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/valley-stream-union-free-school-district-30-purchasing-2016m-171Hicksville Union Free School District – Purchasing (2016M-34)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing practices for the period … Key Recommendations There were no recommendations as a result of this audit. … Hicksville Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/hicksville-union-free-school-district-purchasing-2016m-34Ordinary Death Benefit – Special 20- and 25-Year Plans
… benefits (up to two years, with a possible extension for two additional years, following the last date you were …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefitTompkins County Industrial Development Agency – Board Oversight (2015M-33)
… from those business that fall short of performance goals in compliance with TCIDA’s recapture policy. … Tompkins …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardBurnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… were deposited and cash disbursements were for appropriate summer recreation program (Program) purposes, and whether … the Towns of Ballston, Charlton and Glenville to provide a summer recreation program for children within the boundaries …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesYonkers City School District – Fixed Assets (2015M-229)
… of our audit was to review controls over the District’s fixed assets for the period July 1, 2013 through April 14, … we selected to review, 10 were either not tagged or the asset tag information did not agree with the accounting … greater for insurance purposes and $5,000 or greater for inventory and depreciation purposes have tags affixed to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… Department’s internal controls over financial operations for the period January 1, 2015 through August 10, 2016. … Volunteer Fire Department provides fire protection for the Town of Pittsfield in Otsego County. The Department … is governed by an elected seven-member Board of Directors. For 2015, the Department's reported revenues totaled $9,300 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andState Agencies Bulletin No. 180
… about a new Reveal report and to provide instructions for agencies Affected Employees Active employees (incumbents … exceeds 100%. Effective Date Immediately OSC Actions For each pay period, OSC will produce a Reveal report, Overfilled Salaried Positions for Pay Basis Codes 21P, ANN, BIW, CAL, CYF, CYP, LEG …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/180-overfilled-salaried-positionsAccounts Payable Advisory No. 30
… Subject: Claims, Awards, Judgments, and Settlement Agreements Policy: The … to inform Business Units of: the account codes for claims, awards, judgments and settlement agreements, and the procedures for making payments pursuant to awards and non-judicial settlement agreements. To account for …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/30-claims-awards-judgments-and-settlement-agreementsCarthage Central School District - Financial Condition (2018M-93)
… complete report - pdf] Audit Objective Determine whether the Board and District officials adequately managed the District’s financial condition. Key Findings Unrestricted fund balance at the end of 2016- 17 was $6.2 million or 9.9 percent of the next …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93State Agencies Bulletin No. 1979
… bulletin is to notify agencies of the maximum salary limit for members of ORP Tiers 1 through 5 for calendar year 2022. Affected Employees Members of ORP … of the Internal Revenue code, providing dollar limitations for benefits and contributions under qualified retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1979-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5