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Magee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)
… recorded and reported and Department money was safeguarded for the period January 1, 2016 through September 7, 2017. … five-member Board of Directors. Budgeted appropriations for 2017 totaled $118,776. Key Findings The Board and … bank reconciliations consistently prepared and provided for review. The Board has not filed the required Internal …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017mSaranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… cash collections and disbursements were properly accounted for during the period July 1, 2014 through June 30, 2017. … has approximately 1,200 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $30.5 … clubs did not maintain adequate supporting documentation for collections and some clubs did not maintain ledgers. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraMarathon Central School District – Fund Balances (2017M-280)
… determine whether the Board and District officials ensured fund balances and reserves were reasonable for the period … limit each year for the past three years but decreased as a percentage of ensuing year’s appropriations by 2 percentage …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280Travel Advisory No. 5
… Retention – Travel and Expense was updated. Guidance: The Office of the State Comptroller (OSC) updated Chapter XIII, Section … requirements, the official record must be retained in a central location – e.g., the agency’s Finance Office. …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseCenter Moriches Union Free School District – Medicaid Reimbursements (2017M-174)
… to assess the District’s Medicaid reimbursement procedures for the period July 1, 2015 through December 31, 2016. … Key Findings The District did not claim $117,670 in costs for individual education plan (IEP)-related services provided … or service providers did not meet certain qualifications for reimbursement or did not provide the proper documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017mJordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… adequately managed the District's financial condition for the period July 1, 2013 through June 30, 2017. Background … 1,320 students, had general fund budgeted appropriations for the 2016-17 fiscal year totaling approximately $29 … fund over the past four years without using this money for debt payments. The Board has not adopted comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementLong-Term Expected Contribution Rates – What Every Employer Should Know
… annually. On a long-term basis, employers should expect to pay these rates as a percentage of their payroll to NYSLRS each year. If the Fund averages more than 5.9 percent …
https://www.osc.ny.gov/retirement/employers/partnership/long-term-expected-contribution-ratesContract Advisory No. 22
… been no activity (SFS amendment transactions or payments) for one year. No open purchase orders (encumbrances) are … SFS Secure Job Aids: JAA-PO220-021 Viewing PO Information for Canceled and Closed POs – FYE JAA-PO220-034 Viewing PO Information for Canceled and Closed POs - Lapsing Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/22-closed-contracts-statewide-financial-systemMore About This Retirement Plan – New Career Plan
… rights and responsibilities, and is not a substitute for any New York State or federal law. For specific information about your benefits, please contact …
https://www.osc.ny.gov/retirement/publications/1515/more-about-retirement-planBethlehem Central School District – In-School Internet Connectivity S9-22-1
… Central School District (District) used resources to ensure the District’s Internet connectivity meets the … middle and elementary schools. 500 Mbps, with the ability to burst to a total of 1 Gbps for its high school primary Internet …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… compliance with the redevelopment plan requirements for enforcement mortgages for the period January 1, 2015 through September 30, 2016. … Property Development Corporation (Land Bank) is a not-for-profit corporation authorized by the New York State "Land …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesManorville Fire District – Board Oversight and Fuel (2016M-411)
… officials did not maintain complete and accurate fuel inventory records. District officials did not adequately … supply is periodically measured and that adequate fuel inventory records are maintained. Enforce the Board’s adopted …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Appendix B — Travel References – Travel and Conference Expense Management
… 178-c County Law Section 203 You may access these laws free of charge at …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-b-travel-referencesUpper Jay Fire District – Board Oversight (2023M-24)
… complete report - pdf] Audit Objective Determine whether the Upper Jay Fire District (District) Board of Fire … Board with monthly budget status reports. The Board, as a whole, did not audit and approve claims for 57 check disbursements totaling $37,561 before payment …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24Clymer Central School District – Payroll (2023M-168)
… 16 employees’ pay. Paid five employees a total of $4,792 for retroactive raises that were not authorized by the Board of Education (Board) and paid 16 employees perfect attendance awards totaling $2,550 that they were not eligible for per the collective bargaining agreement requirements. Did …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… 30, 2015. Background The Mount Pleasant-Blythedale Union Free School District, a special act school district created … to emergency situations. … Mount PleasantBlythedale Union Free School District ShortTerm Borrowing and Purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingChautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… Purpose of Audit The purpose of our audit was to review the District’s nonresident tuition billing procedures for the period July 1, 2013 through November 19, 2015. Background The Chautauqua Lake Central School District is located in the Towns of Chautauqua, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7Middleburgh Central School District – Financial Condition (2013M-206)
… audit was to evaluate the District’s financial condition for the period July 1, 2011, to June 30, 2013. Background The … five elected members. The District’s general fund budget for the 2013-14 fiscal year is approximately $20.2 million. … had knowingly generated surpluses in the past to prepare for economic difficulties, they have come to rely on using …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206Fishers Island Union Free School District – Five Point Plan (2015M-320)
… with State legislation known as the Five Point Plan for the period July 1, 2014 through June 30, 2015. Background … by an elected five-member Board of Education. Expenditures for the 2014-15 fiscal year totaled approximately $3.7 … The Board did not develop written policies or procedures for claims processing. The Board did not ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320Norwood-Norfolk Central School District – Claims Auditing (2016M-288)
… of our audit was to examine the claims audit process for the period July 1, 2014 through April 30, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $21 … BOCES employee audited all District claims including those for BOCES-provided services. One claim for a grant contract …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288