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Syracuse Academy of Science Charter School – Purchases from Selected Vendors and Enrollment and Billing (2012M-219)
… on total purchases of $54,940. The Director of Operations does not ensure all student information is recorded … accurately prior to billing their school districts, and does not verify the accuracy of the year-end reconciliation …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/05/syracuse-academy-science-charter-school-purchases-selected-vendors-andComptroller DiNapoli Releases Municipal Audits
… the use of purchase orders when purchasing goods and services. The procurement policy does not require the … 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-auditsRoosevelt Fire District – Financial Operations and Information Technology (2013M-112)
… Purpose of Audit The purpose of our audit was to determine whether District officials used … time cards. Although the Board has adopted a policy to address computer and Internet use and password security, it …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/roosevelt-fire-district-financial-operations-and-information-technologyState Comptroller DiNapoli Releases Municipal Audits
… not comply with the procurement policy requirements for 10 purchases totaling $82,928. Town of Oswego – Financial … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 140,000 …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… Public Library – Private Funds and Employee Leave Accruals (Onondaga County) The board does not report the … to effectively record and monitor employee leave accruals, including vacation, sick, personal and compensatory leave. City of Lockport – …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 2124
… NYS budget or an extender bill is not passed by 12 p.m. on Monday, April 10, 2023. Affected Employees Executive … ill or developmentally disabled persons who are employed in State-operated special employment, work-for-pay or … Services mailbox. Please reference Bulletin No. 2124 in the subject of your email. … As we await the enactment of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2124-paycheck-distribution-april-12-2023-administration-cycle-paychecksComptroller DiNapoli Releases Municipal Audits
… information with the New York State Office of General Services to receive state contract pricing for diesel and … 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-audits-0Brighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… of the School’s compact contract with the Foundation for the period July 1, 2011 through July 31, 2013. Background The Brighter Choice Charter Middle School for Boys is located in the City of Albany, and is governed by … services that the Foundation could provide the School and increases the fee from 1 percent of total pupil revenue for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348Village of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… health appearing to be more favorable. The Treasurer does not provide, and the Board does not request, monthly reports that would provide …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15Town of Parma – Financial Management and Information Technology (2012M-96)
… of the financial recordkeeping functions. The Town does not maintain an inventory of its IT assets. Key … written disaster recovery plan. Designate an employee who does not work in the Finance Office as the system …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96Town of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)
… gallons of fuel costing approximately $80,000. The Town does not maintain perpetual inventory records to show the … of fuel remaining in inventory at any given time, and it does not take periodic physical inventories for …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-poland-internal-controls-over-vehicle-fuel-inventory-2013m-386ROA Result Calculator – Reporting Elected and Appointed Officials
… calculator to determine the ROA result (average number of days worked per month) for an elected or appointed … these results are calculated, go to Calculating Record of Activities Results and Days Worked . Rev. 5/22 … Elected and Appointed Officials How to calculate a Record of Activities result and days worked to report to NYSLRS …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/roa-result-calculatorAccounts Payable Advisory No. 60
… amendment prior to payment. If the contract amendment does not require OSC approval, agencies must still update the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/60-referencing-expired-contractIX.9.B Transfers to Other Funds – IX. Federal Grants
… In order to preserve federal grant reporting requirements, statutory … budget check against appropriation or segregation budgets. Guide to Financial Operations REV. 07/29/2015 … In order to preserve …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9b-transfers-other-fundsOpinion 91-7
… fire company providing fire protection within the district does not maintain and operate an ambulance, the town may … §176(22): A fire district, the fire department of which does not have an emergency rescue and first aid squad, may … fire protection district. You state that this fire company does not operate an ambulance. You ask whether the town may …
https://www.osc.ny.gov/legal-opinions/opinion-91-7Opinion 91-55
… improvement. It has been held that "[d]epreciation expense does not represent an actual expenditure of money ... but is … been held that "[d]epreciation is a mere book figure which does not either reduce the actual dollar income ... or … be deducted from gross revenues, and since depreciation does not involve an actual expenditure, we conclude that the …
https://www.osc.ny.gov/legal-opinions/opinion-91-55State Agencies Bulletin No. 1073
… the addressee, and inaccurate zip codes for an address. In an effort to improve addresses and reduce postage costs, … program and produces the NPAY766 report to assist agencies in identifying and correcting inaccurate addresses. The … who have had a Job status of Active, Paid or Leave in the last 24 months (2 years). A new error message, “ZIP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1073-modification-control-d-report-npay766-employee-address-not-barcodeableState Agencies Bulletin No. 1845
… actions that must be taken to correct employees’ addresses and tax data. Affected Employees Employees with the following … the New York Employee’s Withholding Allowance Certificate for New York State and Local taxation of employees. Payroll … queries. Subsequently, OSC will provide tools to agencies for identifying employees requiring corrections in order to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1845-correction-employee-addresses-and-local-tax-dataOpinion 91-15
Whether the village may require the developer to pay money in lieu of park land as a result of the request for resubdivision notwithstanding that the developer previously paid such amounts to the town when the original subdivision was approved
https://www.osc.ny.gov/legal-opinions/opinion-91-15XII.6.Z Processing Payments to Complex Entities – XII. Expenditures
… Some Business Units experience problems when making payments to certain complex vendors. When these problems are … New York State and the vendor. Business Units must process payments to these vendors according to these methods to … provides guidance to Business Units on how to process payments to specific vendors or for specific types of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6z-processing-payments-complex-entities