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Town of New Lisbon – Financial Oversight (2013M-12)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of the Town’s financial … aspects of collecting and recording taxes and fees paid to her office. All of these duties were performed during 2011 … annual audit. Key Recommendations Audit all claims prior to their payment, unless otherwise allowed by law. Provide …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12Clymer Central School District – Payroll (2023M-168)
… used incorrect pay rates or incorrect hours/days worked to calculate 16 employees’ pay. Paid five employees a total … Establish procedures for reviewing payroll to detect inaccurate pay rates and governing overtime … agreed with our findings and indicated that they plan to initiate corrective action. … Determine whether Clymer …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168Genesee Community Charter School – Revenue Billing and Collection (2013M-61)
… Purpose of Audit The purpose of our audit was to examine the cash receipts process for the period July 1, 2011, to February 15, 2013. Background The Genesee Community … operations including the financial operations. The day-to-day financial operations are conducted by the school’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61East Rochester Union Free School District – Procurement (2022M-56)
… with Board policies and applicable statutory requirements. Of the $1.88 million in purchases tested from 25 vendors, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/east-rochester-union-free-school-district-procurement-2022m-56Lancaster Central School District – Financial Management (2022M-37)
… Did not implement our prior audit’s recommendations 1 to improve their budgeting practices and be more transparent … not use a debt reserve, with a balance of $8.3 million, to pay debt as required. These practices resulted in real … appropriated fund balance and reserves that will be used to fund operations. Properly use reserves and reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37II.4 Overview – II. New York State Financial Accounting
… Law prescribes the minimum reports that are required to be prepared on both a budgetary (cash) and GAAP basis of … purposes on a GAAP basis. The GAAP-basis plans model, to the extent practicable, the accounting principles applied … in preparation of the annual financial statements. Guide to Financial Operations REV. 01/01/2017 … New York State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewOvertime Compensation – Enhanced Reporting
… For compensation to be classified as “overtime,” it must be paid for … the purposes of a member’s pension calculation) and needs to be reported to NYSLRS. This includes special duty assignments that …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-compensationTown of Plymouth – Employee Benefits (2023M-176)
… and approve all unused leave and separation payments to ensure that accruals are accurately calculated, supported and disbursed, according to CBAs and the Town’s employee benefit plan. Consult with … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether Town of …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176XII.10 Overview – XII. Expenditures
… and qualifications Monitoring moving services Reporting the theft, loss or misuse of State assets Guide to Financial …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii10-overviewTravel Advisory No. 6
… of Travel Expense and Claim for Payment has been updated to include the new mandatory fields required on the expense … replace the old form with the new form. Reference : Guide to Financial Operations Chapter XIII, Section 2.A - Employee …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/6-updated-travel-form-ac-132s-employee-report-travel-expense-and-claim-paymentNew York State Comptroller DiNapoli Statement on the Passing of Ruth Bader Ginsburg
… for women and shattered many glass ceilings on her way to our country's top court. Her accomplishments and moral character will inspire generations to come." … Tonight our nation mourns the passing of US …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-passing-ruth-bader-ginsburgIX.12 Overview – IX. Federal Grants
… the Cash Management Improvement Act of 1990 (CMIA) to ensure efficiency, effectiveness, and equity in the … Guide to Financial Operations REV. 03/31/2025 …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix12-overviewWhat is a Performance Audit?
… and Efficiency Audits which determine: whether the entity is operating economically and efficiently, the causes of … laws and regulations applicable to the program. … What is a Performance Audit …
https://www.osc.ny.gov/local-government/audits/what-performance-auditFinancial Data: How can we submit a data request?
… Line at 1-866-321-8503 or 518-408-4934 or e-mail requests to the LGSA’s Service Request mail box . When possible, it is … is needed. As necessary, LGSA staff will contact customers to discuss requests. … Financial Data How can we submit a …
https://www.osc.ny.gov/local-government/data/financial-data-how-can-we-submit-data-requestBellmore-Merrick Central High School District – Payroll (2023M-87)
… District officials accurately paid salaries and wages to 58 employees totaling $609,317 of the $127.3 million paid to 1,290 employees during the audit period. There were no …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/27/bellmore-merrick-central-high-school-district-payroll-2023m-87Report Types – Enhanced Reporting
… and the enroll/job report. You use the regular report to send us employee payroll information on a regular basis. … also submit an adjustment report separately if you need to correct previously reported data. Rev. 2/23 … Three …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/report-typesXV.16.A Overview – XV. End of Year
… Financial data and related information is required to ensure full and proper disclosure in cash, modified … generally accepted accounting principles (GAAP). Guide to Financial Operations REV. 01/01/2017 … The States …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16a-overviewOne-Year FAS – Career Plan
… higher FAS. (Note: This benefit is generally not available to Tier 6 members.) The one-year FAS includes only the … of a one-year FAS can include, but is not limited to, the following types of payments: Regular salary; … amount of overtime and noncompensatory overtime is limited to 15 percent of your salary. …
https://www.osc.ny.gov/retirement/publications/1642/one-year-fasReal Property Tax Cap - School Districts
… File property tax cap form online [Accessible only to filing entities] … [pdf] Inflation and Allowable Levy Growth Factors [pdf] Tax Base Growth Factors for School Districts Important Dates …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districtsReal Property Tax Cap - Local Governments
… Libraries, Independent Special Districts) File property tax cap form online [Accessible only to filing entities] … [pdf] Inflation and Allowable Levy Growth Factors [pdf] Tax Base Growth Factors for Local Governments Important Dates …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-local-governments