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XIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures

… cash advance accounts, custodial accounts (e.g. inmate funds, patient accounts, etc.), agency funds, etc. The State Comptroller must ensure compliance with … state) by an officer of the State such as inmate or client funds does not apply to this section of law. Guide to …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overview

North Merrick Union Free School District – Treasurer’s Duties (2013M-366)

… purpose of our audit was to examine the Treasurer’s Duties for the period July 1, 2011 through May 31, 2013. Background … elected members. The District’s budgeted appropriations for the 2013-14 fiscal year were $28.9 million. Key Findings … Treasurer’s absence. However, Education Law provides only for a Deputy Treasurer or designated Board member to serve in …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366

North Salem Central School District – Time and Attendance (2016M-209)

… Southeast in Putnam County. The District, which operates two schools with approximately 1,160 students, is governed by …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209

Kenmore Housing Authority – Selected Financial Operations (2017M-157)

… Purpose of Audit The purpose of our audit was to review the Authority’s recovery fund and … The Kenmore Housing Authority is located in the Village of Kenmore in Erie County. The Authority, which is governed …

https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157

Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)

… manner, the School did not have access to the undeposited funds, and the risk of loss, diversion or theft of School funds was increased. Key Recommendations The Director of …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collections

Skaneateles Central School District – Records and Reports (2015M-154)

… to examine the District’s financial records and reports for the period July 1, 2013 through December 31, 2014. … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $30 million. … and did not reconcile the records to the bank statements for the first 5 months of the 2014-15 fiscal year. The …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154

Limitations – Special 20- and 25-Year Plans

… your tier. Earnings above the limit will not be included in your pension calculation. For examples of how the limit is … page . Tiers 2, 3 (Article 11) and 5 If the earnings in any 12-month period in your FAE exceed the average of the previous two years by …

https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/limitations

Opinion 91-17

… operated pursuant to Public Health Law, §2803-a, only for those county institutions or facilities which are within … Law, §2801(1). You ask whether a county may make purchases for county agencies other than a county infirmary, without … to the competitive bidding requirements of section 103 for purchases by "municipal hospitals" under arrangements …

https://www.osc.ny.gov/legal-opinions/opinion-91-17

Opinion 90-59

… public benefit. Under the circumstances in the instant case, it appears that the plowing and sanding would not be …

https://www.osc.ny.gov/legal-opinions/opinion-90-59

Central Square Central School District – Claims Auditing (2016M-292)

… The Central Square Central School District is located in the Towns of Amboy, Constantia, Hastings, Mexico, Palermo, Parish, Schroeppel and West Monroe in Oswego County, the Towns of Cicero and Clay in Onondaga County and the Town of Vienna in Oneida County. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/central-square-central-school-district-claims-auditing-2016m-292

Candor Central School District – School Lunch Operations (2015M-173)

… Purpose of Audit The purpose of our audit was to determine whether District officials are … The Candor Central School District is located in the Towns of Candor, Spencer and Tioga and the Village of Candor in …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173

Hoosic Valley Central School District – Financial Management (2014M-6)

… 2013. Background The Hoosic Valley Central School District is located in the Towns of Schaghticoke and Pittstown in … 1,000 students and 230 employees. The District is governed by an elected seven-member Board of Education. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6

Warren County – Occupancy Tax and Weights and Measures (2016M-346)

… Purpose of Audit The purpose of our audit was to assess oversight of the occupancy tax and compliance with … a listing of all businesses in the County that are subject to device inspections. … Warren County Occupancy Tax and …

https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346

Niagara Wheatfield Central School District – Financial Condition (2014M-364)

… July 1, 2011 through September 2, 2014. Background The Niagara Wheatfield Central School District is located in the Towns of Wheatfield, Niagara, Lewiston and Cambria, in Niagara County. The District, which is governed by an elected …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364

Pine Valley Central School District –Financial Management and Procurement (2014M-36)

… certain funding levels and the conditions under which the funds will be used or replenished. Develop and implement a …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurement

Akron Central School District – Controls Over Compensatory Time (2014M-24)

… Purpose of Audit The purpose of our audit was to evaluate the District’s administration of compensatory … hours. There is no established deadline when a request to earn comp time form should be submitted, and submitted forms have not always included sufficient detail to support the time earned. Key Recommendations Develop …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24

Canaseraga Central School District – Cafeteria Cash Receipts (2014M-57)

… to evaluate internal controls over cafeteria cash receipts for the period July 1, 2012 through January 29, 2014. … Key Recommendations Adopt policies and procedures for collecting and accounting for cash received in the cafeteria operation. Compare the …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57

Bainbridge-Guilford Central School District – School Lunch Operations (2015M-172)

… 13, 2015. Background The Bainbridge-Guilford Central School District is located in the Towns of Afton, Bainbridge, … Coventry, Guilford, Norwich and Oxford in Chenango County; the Town of Sanford in Broome County; the Towns of Masonville and Sidney in Delaware …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bainbridge-guilford-central-school-district-school-lunch-operations-2015m