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Alden Central School District – Financial Management (2016M-372)
… Wyoming County. The District, which operates four schools with approximately 1,690 students, is governed by an elected … and reasonable, and use the excess amounts in accordance with applicable statutory provisions in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… manufacturer (OEM) school bus options were consistent with State contract pricing for the 16 school buses they … on State contract and compare the vendor’s pricing with the State contract list prices. Develop a plan for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesCUNY Bulletin No. CU-340
… insurance rate changes. Affected Employees CUNY employees with health insurance coverage Effective Date Paychecks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-340-new-york-city-health-insurance-rate-changesCUNY Bulletin No. CU-715
… Employees represented by the NYS Nurses Association in Bargaining Unit TE are affected. Effective Dates Changes will be effective in paychecks dated 07/15/2021. OSC Actions OSC will identify employees in Bargaining Unit TE with dues (Deduction Code 207) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-715-new-york-state-nurses-association-dues-increaseGreater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… theft, misuse and obsolescence. We reviewed 50 assets with a combined purchase price totaling approximately … incorrect locations on the inventory list. A camcorder with a purchase price of $1,700 could not be located or accounted for. A telecommunications switch with a purchase price of $1,500 was still active on the …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mOvertime Compensation – Enhanced Reporting
… For compensation to be classified as “overtime,” it must be paid for additional hours worked beyond one's regular schedule and … must be at a greater rate than one's regular rate of pay. For example: Overtime paid at time and a half, double time or …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-compensationDepew Union Free School District – Investment Program (2023M-77)
… the 2023-24 tax levy. Key Recommendations Comply with the District’s investment policy and develop … program procedures. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/depew-union-free-school-district-investment-program-2023m-77Accounts Payable Advisory No. 27
… Subject: Determining Accounting Date for Accounts Payable Vouchers Guidance: The Accounting Date … differ from those recorded in the General Ledger. For more information, see the GFO, Chapter XII, Section 5.G … Dates on Vouchers . … Determining Accounting Date for Accounts Payable Vouchers …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/27-voucher-accounting-dateDownsville Central School District – Fund Balance (2016M-79)
… Delaware County. The District, which operates one school with approximately 295 students, is governed by an elected … the District’s unrestricted fund balance is in compliance with statutory limits and use the surplus fund balance in a manner than benefits District taxpayers. Adopt budgets with appropriations that are based on historical estimates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79Warren County – Occupancy Tax and Weights and Measures (2016M-346)
… to assess oversight of the occupancy tax and compliance with weights and measures laws for the period January 1, 2014 …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346Washington County – Procurement (2017M-224)
… the County procured goods and services in accordance with its procurement policy and statutory requirements for …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224Warrensburg Central School District - Financial Condition Management (2017M-265)
… overestimated appropriations from 2014-15 through 2016-17 and it appears they did so again in 2017-18. Unrestricted fund balance ranged between 7.6 and 14.4 percent of ensuing years’ appropriations, exceeding … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/warrensburg-central-school-district-financial-condition-management-2017mOnondaga County – Sexual Harassment Prevention Training (S9-23-8)
… and elected officials. County officials generally agreed with our recommendation and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/county/2023/09/08/onondaga-county-sexual-harassment-prevention-training-s9-23-8City of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… Key Recommendations Consider undertaking discussions with the employee organization of the police officers to … and leave records. Ensure that all firefighters comply with the requirements of the collective bargaining agreement …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298Union-Endicott Central School District – Financial Management (2016M-100)
… to evaluate the District’s financial management practices for the period July 1, 2014 through January 6, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $77.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… in Otsego County. The District, which operates one school with approximately 200 students, is governed by an elected … the District’s unrestricted fund balance is in compliance with statutory limits and develop a plan to reduce the amount …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionVillage of Clinton – Financial Management (2014M-316)
… 31, 2014. Background The Village of Clinton is located in the Town of Kirkland in Oneida County and has a population of approximately 1,900. … recorded and reported, reconcile all cash balances in the accounting records to bank balances monthly and …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316City of Dunkirk – Billing Enforcement (2020M-117)
… $432,064 in January 2019. Charge penalties in accordance with the Code. Of the 30 accounts reviewed, approximately … had implemented shut-off procedures in accordance with the Code, the City could have collected more than … according to the Code. The Treasurer generally disagreed with the findings but indicated he would take corrective …
https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117Town of Mentz – Board Oversight (2016M-403)
… five-year period and a fund balance policy. Adopt budgets with realistic estimates for revenues and expenditures and that comply with, or properly override, the property tax cap. Conduct …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403West Islip Union Free School District – Payroll (2016M-78)
… Suffolk County. The District, which operates seven schools with approximately 4,600 students, is governed by an elected … and distributing payroll checks for all District employees with minimal management oversight. District officials have …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78