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Payments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… district generally may, by resolution, authorize payment in advance for public utility services, postage, freight and … electric, gas, water, sewer and telephone services. 10 In addition, the governing board may generally establish … request reimbursement for the fund by submitting all bills or receipts for purchases made from the petty cash …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditGloversville Enlarged School District - Claims Auditing (2019M-244)
… supported and for appropriate purposes. Key Findings Signed checks were printed before the claims auditor audited …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/gloversville-enlarged-school-district-claims-auditing-2019m-244Opinion 92-16
… opinion. CONFLICTS OF INTEREST -- Exceptions (contracts for rental of room owned by officer and used in official … LAW, §802(2)(c): A town board may enter into an agreement for the payment of reasonable rental to a town officer who … to the town tax collector, clerk, justice and supervisor for the use of a portion of their homes as offices from which …
https://www.osc.ny.gov/legal-opinions/opinion-92-16Ten-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.pdfXII.4.B Certification of Vouchers – XII. Expenditures
… Section 110 of New York State Finance Law requires the head of the agency certify or approve vouchers for submission … audit. Other individuals may also approve vouchers if the head of the agency (or designee) has granted that authority … filed with the Comptroller. OSC defines the terms Agency Head and Voucher Authorizer, as follows: Agency Head – The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4b-certification-vouchersVillage of Muttontown - Board Oversight (2018M-251)
… Village financial operations. Key Findings The Board did not: Audit or cause an audit of the financial records for … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2019/03/01/village-muttontown-board-oversight-2018m-251Camden Central School District - Claims Audit Process (2019M-124)
… 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 2003-5
… of duty, should be "read into" General Municipal Law §207-a, which, generally, provides for the payment of the full … to increase the scope of coverage to include section 207-a benefits. The Court noted that Retirement and Social … 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-2003-5Opinion 91-55
… §123.00; STATE CONSTITUTION, ART VIII, 5(C): Depreciation is not a "cost of operation, maintenance and repairs" to be … Local Finance Law, §123.00. You ask whether depreciation is included within the phrase "costs of operation, … estate therein. The purpose of constitutional debt limits is to prevent the imposition of heavy tax burdens on future …
https://www.osc.ny.gov/legal-opinions/opinion-91-55Opinion 2006-8
… July 11, 1996, regarding A. 9040; see also Budget Report on S. 6278 of 1996). There is nothing in the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8Recurring Increment Payment (RIP)
payroll-bulletin-CU-793-attachment.pdf
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/payroll-bulletin-CU-793-attachment.pdfCollege of Staten Island - Examination of Fast Track MK LLC
… our examination was to determine if the College conducted an appropriate procurement for the goods provided by Fast Track and submitted an appropriate claim for payment to our Office for those … our examination was to determine if the College conducted an appropriate procurement for the goods provided by Fast …
https://www.osc.ny.gov/state-agencies/audits/2016/02/05/college-staten-island-examination-fast-track-mk-llcCompliance With Payment Card Industry Standards (Follow-Up)
… included in our initial audit report, Compliance With Payment Card Industry Standards ( 2015-S-65 ). … University of New York (SUNY) schools are in compliance with Payment Card Industry (PCI) standards and whether SUNY … of Interest State University of New York: Compliance With Payment Card Industry Standards ( 2015-S-65 ) …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/compliance-payment-card-industry-standards-followGreen Island Union Free School District - Separation Payments (2019M-55)
… resignation/retirement date. Except as specified in Appendix A, District officials generally agreed with our … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55Unified Court System Bulletin No. UCS-319.1
… are affected. Background: Chapter 1 of the Laws of 2023, which implements the 2021-2026 agreements between the … Check Date 2022 Administration 25 Lag 03/31/2022 03/29/2023 Eligibility Criteria: Retroactive Increase All employees … Addl Earnings: See Payment Amount below End Date: 03/29/2023 Payment Amount Employees who have already received an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-3191-retroactive-april-2022-ucs-sled-payment-increaseHolland Central School District – Claims Audit (2021M-210)
… [ read complete report - pdf ] Audit Objective Determine whether the Holland Central School … not receive proper training to fulfill the Board’s claims audit responsibilities. As a result, there is an increased …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210Opinion 88-61
… normally prepared by the sender and must show the name and address of both the sender and the addressee. However the … Jane Sullivan, Receiver of Taxes and Assessment Town of La Grange …
https://www.osc.ny.gov/legal-opinions/opinion-88-61Death Benefits – Divorce and Your Benefits
… as beneficiary of certain benefits is revoked following a divorce, annulment, or judicial separation, once NYSLRS … is revoked regardless of when the final decree of divorce, annulment or judicial separation was signed, unless … the member must re-designate them after the date of the divorce, annulment, or judicial separation, or include the …
https://www.osc.ny.gov/retirement/members/divorce/death-benefitsOpinion 95-13
… to pay principal and interest on the bonds, if the bonds do not have a "call" provision. Local Finance Law, §165.00 … to pay principal and interest on the bonds if the bonds do not have a call provision …
https://www.osc.ny.gov/legal-opinions/opinion-95-13Opinion 2004-8
… LOCAL LAWS -- Municipal Funds (reserve fund for health care benefits) GENERAL MUNICIPAL LAW §§6-n, 6-p; 92-a; … for direct cash reimbursements by the village for health care benefits of its officers and employees. This is in … to your inquiry concerning a village that provides health care benefits for its employees and their families through …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8