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Greater Johnstown School District - Payroll (2018M-267)
… employees who were paid approximately $1.7 million during the audit period. District officials effectively designed and … authorized. There were no recommendations as a result of this audit. District officials agreed with our audit …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/greater-johnstown-school-district-payroll-2018m-267Holley Central School District - Procurement (2019M-7)
… officials did not obtain the required written quotes for 39 of 42 purchases reviewed totaling $176,000. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/holley-central-school-district-procurement-2019m-7Geneva City School District - Reserves (2018M-51)
… financed reserves. Key Findings The Board has not adopted a reserve policy. The Board did not include provisions to … reserves with balances totaling $9.4 million (72 percent of total reserves) are overfunded by $7.8 million and … unnecessary. Key Recommendations The Board should adopt a reserve policy. Appropriately budget to fund reserves. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/22/geneva-city-school-district-reserves-2018m-51Harrison Central School District - Financial Condition (2018M-260)
… Adopt annual budgets that contain reasonable estimates for appropriations based on historical and/or other known …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/harrison-central-school-district-financial-condition-2018m-260State Agencies Bulletin No. 1372
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee … Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1372-council-82-dues-and-agency-shop-fee-increaseRoscoe Central School District - Cost-effective and Equitable Expenditure Controls (2018M-182)
… and equitable measures to control expenditures and share services. Key Finding District officials effectively … and equitable measures to control expenditures and share services …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/roscoe-central-school-district-cost-effective-and-equitable-expenditurePlainview-Old Bethpage Central School District - Retiree Health Insurance (2018M-148)
… Objective Determine whether the District is paying health insurance premiums for deceased retirees or their dependents. Key Findings The District did not pay health insurance premiums for deceased retirees or their dependents. … retirees and their spouses and dependents receiving health insurance coverage. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/21/plainview-old-bethpage-central-school-district-retiree-health-insuranceNorth Colonie Central School District - Extra-Classroon Activity Funds (2019M-144)
… supporting documentation for collections, including 23 of 48 deposits totaling $45,518. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/north-colonie-central-school-district-extra-classroon-activity-fundsOperational Advisory No. 30
… procedure to prepare a refund using a new unique vendor ID and the required chartfields for the voucher. All refunds …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/30-electronic-refunds-us-dhhsAccounts Payable Advisory No. 63
… Subject: Selecting Category Codes in the Statewide Financial System (SFS) Reference: Guide to … Chapter XI-A, Section 1.B - Category Codes Guidance: In the SFS, the category code is used to identify the specific goods or … Selecting Category Codes in the Statewide Financial System SFS …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/63-category-codesPort Jefferson Union Free School District - Claims Processing (2018M-055)
… claims, there were no recommendations as a result of this audit. District officials agreed with our report. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/port-jefferson-union-free-school-district-claims-processing-2018m-055Wyoming County - Hospital Cafeteria Cash Receipts (2018M-70)
… receipts policies and procedures. Take a more active role in providing oversight of the cafeteria’s financial …
https://www.osc.ny.gov/local-government/audits/county/2018/08/31/wyoming-county-hospital-cafeteria-cash-receipts-2018m-70New York State Comptroller Thomas P. DiNapoli Gives Best Wishes For New Year, 01/01/15
… “New Year's Day is a fresh start and a time to embrace new goals derived from lessons learned over the past year. … New Years Day is a fresh start and a time to embrace new goals derived from lessons learned over the past year …
https://www.osc.ny.gov/press/releases/2015/01/new-york-state-comptroller-thomas-p-dinapoli-gives-best-wishes-new-year-010115Meridale Fire Department and Emergency Squad - Cash Receipts and Disbursements (2018M-203)
… complete report - pdf] Audit Objective Determine whether Department officials established adequate controls over cash … regarding the bills that membership approved for payment. Department officials generally agreed with our … Determine whether Department officials established adequate controls over cash …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/01/04/meridale-fire-department-and-emergency-squad-cash-receipts-andLetchworth Central School District - Reserves (2018M-176)
… complete report - pdf] Audit Objective Determine whether the Board properly established reserve funds and maintained them at reasonable levels. Key Findings The written reserve fund policy does not adequately address … Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/letchworth-central-school-district-reserves-2018m-176Accounts Payable Advisory No. 45
… Subject : Alternate “one-time” email address for PO dispatch. Reference : Guide to Financial … purchase order dispatch. Agencies can now enter an email address on a PO if (i) there is a need to email the PO to an email address that is different than the … Alternate onetime email address for PO dispatch …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/45-electronic-purchase-order-dispatchState Agencies Bulletin No. 251
… Purpose To explain an automatic dues and agency shop increase … and 245) and agency shop fee (codes 247 and 250) from .8 to .9 percent. The biweekly maximum deduction has been … been implemented. OSC will automatically apply this cap to grade 38 employees. Agency Actions Notify affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/251-public-employee-federation-dues-increaseEldred Central School District – Sexual Harassment Prevention Training (S9-23-20)
… not provided to all employees or Board members and because the District’s training completion records are unreliable, … have no assurance all individuals required to complete the 2021 SHP Training did so. Additionally, the District excluded new hires, and per diem employees from …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/eldred-central-school-district-sexual-harassment-prevention-training-s9IV.3.C Federal Receipts – IV. Accounting Codes - Uses and Descriptions
… the table below as a Microsoft Excel file . Reporting Class SFS Account Description Federal Receipts 36101 Direct …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3c-federal-receiptsIX.11.D DUNS Number – IX. Federal Grants
… reference for single audit compliance issues. Effective October 1, 2003, federal grant applicants must include a DUNS … that the DUNS number will be assigned to all grant activity throughout the life of the grant, including the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11d-duns-number