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Payments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… the governing board may generally establish petty cash funds and authorize petty cash payments in advance of audit. Most petty cash payments will involve small amounts required for …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditOpinion 92-16
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no …
https://www.osc.ny.gov/legal-opinions/opinion-92-16Opinion 90-12
… orders submitted to a county treasurer under CPLR 2607 for the payment out of moneys paid into court. CPLR 2607 … in CPLR 2607 requiring a copy certified by a court clerk. For the reasons set forth below, we believe that an … NYS2d 750). Therefore, we conclude that CPLR 2105 has no application to orders submitted to the county treasurer under …
https://www.osc.ny.gov/legal-opinions/opinion-90-12Gloversville Enlarged School District - Claims Auditing (2019M-244)
… purposes. Key Findings Signed checks were printed before the claims auditor audited and approved claims. Claims for … were not audited and approved prior to payment and 38 of 105 credit card charges totaling $16,664 were not adequately supported. Key Recommendations The claims auditor should: Audit and approve claims before …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/gloversville-enlarged-school-district-claims-auditing-2019m-244Village of Port Jefferson – Justice Court Operations (2020M-56)
… issued or voided. These findings were referred to outside law enforcement for review. Key Recommendations The Justices …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56Schroon Lake Central School District - Claims Auditing (2019M-97)
Determine whether claims were supported by adequate documentation for appropriate purposes and audited and approved before payment
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/schroon-lake-central-school-district-claims-auditing-2019m-97XI.2.A Thresholds – XI. Procurement and Contract Management
… by the State Comptroller should be given the unique contract prefix designated for such agreements and should be created … (SFS) with the appropriate Audit Type (see Section 2.B.1 – Contract Prefixes of this Chapter, for additional …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2a-thresholdsOpinion 2008-6
… divisor and, consequently, hourly rate divisor used to calculate the cash value upon retirement of accumulated, … , 87 NY2d 883, 639 NYS2d 1006 [1995]; see also 2007 Ops St Comp No. 2007-6; 2007 Ops St Comp No. 2007-3; 2005 Ops St … rate divisor does not fall within any of the exclusions from "other compensation." With respect to whether the …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6Village of Muttontown - Board Oversight (2018M-251)
… and have initiated or indicated they planned to initiate corrective action. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/village/2019/03/01/village-muttontown-board-oversight-2018m-251Opinion 91-55
… actual expenditures affect a municipality's ability to pay debt service from the revenues of the improvement. It has …
https://www.osc.ny.gov/legal-opinions/opinion-91-55Opinion 2006-8
… bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Employee Benefit Accrued Liability Reserve Fund (use …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8Ten-Year Comparison of Prompt Contracting Data as Reported by State Agencies, January 2, 2008 - January 1, 2019
Ten-Year Comparison of Prompt Contracting Data as Reported by State Agencies (January 2, 2008 - January 1, 2019)
https://www.osc.ny.gov/files/state-agencies/contracts/pdf/pcl-10-year-pc-chart.pdfCollege of Staten Island - Examination of Fast Track MK LLC
… goods provided by Fast Track and submitted an appropriate claim for payment to our Office for those goods. Background … Key Findings The College did not conduct the procurement in accordance with State Finance Law. Specifically, the … to potential offerers; or (iii) advertise the procurement in the New York State Contract Reporter. In addition, the …
https://www.osc.ny.gov/state-agencies/audits/2016/02/05/college-staten-island-examination-fast-track-mk-llcOpinion 2003-5
… the two statutes, with payment by the municipality or fire district under General Municipal Law §207-a and payment by …
https://www.osc.ny.gov/legal-opinions/opinion-2003-5Camden Central School District - Claims Audit Process (2019M-124)
… 91 claims totaling $1.3 million (7 percent) paid during the audit period and found they were generally supported by … totaling $945,478 before payment. Report the results of the claims auditing process directly to the Board. Key … are paid. Ensure the claims auditor reports to the Board of Education. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124Opinion 2004-8
… (reserve fund for health care benefits) GENERAL MUNICIPAL LAW §§6-n, 6-p; 92-a; MUNICIPAL HOME RULE LAW §10: A village … liability reserve fund" by municipal corporations for the payment of certain accrued "employee benefits" due an … is defined for this purpose to mean the authorized cash payment of the monetary value of accrued and accumulated but …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8XII.4.B Certification of Vouchers – XII. Expenditures
… Authorizers are designated to certify or approve vouchers on behalf of an agency. According to Title II, Part 6.5 of … has acceptable evidence of receipt and/or inspection on file. For any questions about certifying vouchers, please …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4b-certification-vouchersDiNapoli Announces State Contract and Payment Actions for August 2015
… improprieties. Cumulatively through August for calendar year 2015, DiNapoli’s office has approved approximately …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-announces-state-contract-and-payment-actions-august-2015Death Benefits – Divorce and Your Benefits
… retiring) . It is payable to the member’s last designated beneficiary(ies). To be effective, the member must properly execute and file the appropriate beneficiary designation with NYSLRS. A DRO may direct a … death benefit. The benefit is payable to the beneficiary(ies) designated by the member. For more …
https://www.osc.ny.gov/retirement/members/divorce/death-benefitsOpinion 95-13
… Expenditures (use of excess bond proceeds) LOCAL FINANCE LAW, §165.00: A school district which has excess proceeds of … capital project must retain these proceeds for the payment of principal and interest on the bonds, irrespective … were issued, those proceeds must be applied only to the payment of the principal and interest on the obligations. …
https://www.osc.ny.gov/legal-opinions/opinion-95-13