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County of Ulster – Property Tax Exemptions (2016M-333)
… purpose of our audit was to assess the County’s procedures for handling property tax exemptions for the period January 1, 2015 through July 22, 2016. … Key Finding The County Department of Finance’s procedures for prorating property tax exemptions on transfers of …
https://www.osc.ny.gov/local-government/audits/county/2016/12/02/county-ulster-property-tax-exemptions-2016m-333Unified Court System Bulletin No. UCS-101
… Court System of the modified eligibility for Deduction Code 380 , AFLAC Voluntary Supplementary Insurance Program. … Court System of the modified eligibility for Deduction Code 380 AFLAC Voluntary Supplementary Insurance Program …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-101-change-eligibility-aflac-voluntary-supplementary-insuranceUnified Court System Bulletin No. UCS-98
… Court System of the modified eligibility for Deduction Code 380 , AFLAC Voluntary Supplementary Insurance Program. … Court System of the modified eligibility for Deduction Code 380 AFLAC Voluntary Supplementary Insurance Program …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-98-change-eligibility-aflac-voluntary-supplementary-insuranceAccounts Payable Advisory No. 40
… Units must always use the invoice and distribution lines in the Statewide Financial System (SFS) Guidance: Guide to … Charges has been added, with the following information: In order to account for payments properly, Business Units … use the Invoice and Distribution Lines of the voucher in the SFS. No lines in the Balancing section of the voucher …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/40-misc-charge-amount-field-balancing-sectionHicksville Union Free School District – Purchasing (2016M-34)
… 2015-16 fiscal year total approximately $130.2 million. Key Finding The District procured goods and services in … accordance with its policy and the statutory requirements. Key Recommendations There were no recommendations as a result …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/hicksville-union-free-school-district-purchasing-2016m-34Unified Court System Bulletin No. UCS-120
… Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. To obtain authorization forms or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-120-change-eligibility-aflac-voluntary-supplementary-insurancePoland Central School District – Procurement (2015M-355)
… for the 2015-16 fiscal year are $13.5 million. Key Finding The District procured goods and services in … accordance with its policy and the statutory requirements. Key Recommendations There are no recommendations in this …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/poland-central-school-district-procurement-2015m-355Valley Stream Union Free School District #30 – Purchasing (2016M-171)
… Valley Stream Union Free School District #30 is located in the Town of Hempstead in Nassau County. The District, which operates three schools … Key Finding The District procured goods and services in accordance with its policy and the statutory requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/valley-stream-union-free-school-district-30-purchasing-2016m-171XII.5.H Appropriate Payment Amounts – XII. Expenditures
… with Article 7, Section 109 of the State Finance Law, Business Units cannot submit a voucher for payment unless … Units must retain and produce payment documentation to the Office of the State Comptroller in accordance with Section 3 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5h-appropriate-payment-amountsVillage of Galway – Claims Processing (2014M-79)
… 31, 2014. Background The Village of Galway is located in the Town of Galway in Saratoga County and has a population of approximately 200. … claims. Key Recommendations There are no recommendations in this report. … Village of Galway Claims Processing 2014M79 …
https://www.osc.ny.gov/local-government/audits/village/2014/06/13/village-galway-claims-processing-2014m-79Village of Voorheesville – Claims Processing (2014M-135)
… the Village’s internal controls over claims processing for the period June 1, 2012 through March 31, 2014. … five-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $2.1 … claims processing were adequate to ensure that claims were for appropriate purposes, adequately supported and properly …
https://www.osc.ny.gov/local-government/audits/village/2014/07/25/village-voorheesville-claims-processing-2014m-135II.3.C Budget Execution – II. New York State Financial Accounting
… are represented by Budget Journals within the Statewide Financial System (SFS), specify the amounts to be made … budgetary account code of expenditure (e.g., personal services, travel, contractual services, equipment, fringe benefits, etc.). Guide to Financial Operations REV. 01/28/2015 … Once the appropriation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3c-budget-executionTown of Ithaca – Justice Court Operations (2021M-13)
… complete report - pdf ] Audit Objective Determine whether the Town of Ithaca (Town) Justices collected, deposited, disbursed, … and fees in an accurate and timely manner. Audit Results The Justices collected, deposited, disbursed, recorded and …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/30/town-ithaca-justice-court-operations-2021m-13Thurston Fire District – Financial Activity (2016M-430)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/08/thurston-fire-district-financial-activity-2016m-430Fire Island Union Free School District – Leave Accruals (2015M-289)
… Purpose of Audit The purpose of our audit was to determine if leave accrual records were accurately …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/fire-island-union-free-school-district-leave-accruals-2015m-289Town of Kingsbury – Water Fees (2016M-400)
… Purpose of Audit The purpose of our audit was to review the Town’s process for billing and collecting water …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kingsbury-water-fees-2016m-400Briarcliff Manor Union Free School District – Budgeting Practices (2014M-313)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting practices for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/02/briarcliff-manor-union-free-school-district-budgeting-practices-2014m-313Half Hollow Hills Central School District – Procurement (2016M-239)
… The Half Hollow Hills Central School District is located in the Towns of Huntington and Babylon in Suffolk County. The District, which operates nine schools … Key Finding The District procured goods and services in accordance with its policy and statutory requirements. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/half-hollow-hills-central-school-district-procurement-2016m-239Eastern Suffolk Board of Cooperative Educational Services – Purchasing (2016M-194)
… objective of our audit was to examine BOCES’ purchasing and asset disposal activity for the period July 1, 2014 … The BOCES, which provides more than 90 educational and administrative services, is governed by an elected … $333 million. Key Finding BOCES officials purchased goods and services and disposed of assets in accordance with …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/26/eastern-suffolk-board-cooperative-educational-services-purchasing-2016m-194Albany City School District – Payroll (2017M-97)
… whether employee salaries and wages were accurately paid for the period July 1, 2015 through March 31, 2017. … has approximately 9,600 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $234 million. Key Finding Except for minor discrepancies which we discussed with District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/18/albany-city-school-district-payroll-2017m-97