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XII.4.A Vendor Requests for Payment – XII. Expenditures
… SECTION OVERVIEW AND POLICIES State Finance Law § 109 requires vendors to submit a certificate to the … processing claims based on either an invoice a vendor uses in its normal course of business, or a vendor certified …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4a-vendor-requests-paymentBeacon City School District -- Budget Review (B6-15-4)
… totaling $5,288,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2005. Local Finance Law Section 10.10 requires all local governments that have … found the significant revenue and expenditure projections in the preliminary budget are reasonable. The preliminary …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4Chautauqua County – Court and Trust Funds (2020-C&T-1)
… and abandoned property. Pursuant to New York State Finance Law, the Director is required to submit a report on an annual … 90 actions totaling $4,405 that improperly remained in the Director of Finance’s custody that should have been … deemed abandoned property is paid to the State Comptroller in a timely manner. The County Clerk should maintain a court …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1Opinion 88-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … and for persons eligible to retire but not yet retired. STATE CONSTITUTION, ARTICLE V, §7: Health insurance benefits … share of health insurance premiums it was paying to the State Health Insurance Plan on behalf of retired employees. …
https://www.osc.ny.gov/legal-opinions/opinion-88-5XIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… criteria are met: Tangible Assets The asset is tangible in nature, complete and is not a component part of another item. The asset is used in the operation of the State's activities. The asset has a … conditions is met: The asset is separable – capable of being separated or divided from the government and sold, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureGouverneur Central School District – Financial Management (2016M-351)
… The Gouverneur Central School District is located in the Town of Antwerp in Jefferson County and the Towns of DeKalb, Edwards, Fowler, … of the fund balance appropriated in the general fund not being used to finance operations. The District’s reported …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Unified Court System Bulletin No. UCS-159
… Increment. Employees must be at or above the maximum salary of his or her grade, have completed four years or … must be in active status unless otherwise specified. Salary Deferral Chapter 276 of the Laws of 2008 calls for a salary deferral of any increases to salaries in excess of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-159-april-2010-service-increments-longevity-pay-and-longevityAudit Committee Charter Guidance and Template
… or board of education (board) of most school districts to establish an audit committee to oversee and report to the board on the annual independent audit of the …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateState Agencies Bulletin No. 1945
… This bulletin is superseded by Payroll Bulletin No. 1945.1 . Purpose The purpose of this bulletin is to … they can be returned to 21P position as there is no risk of paying them incorrectly. Questions Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1945-process-changes-workers-compensation-leave-payservCity of Newburgh – Budget Review (B23-6-9)
… the significant revenue and expenditure projections in the City’s 2023 proposed budget were reasonable. Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of … greater than the tax levy limit (tax cap) unless a local law is adopted to override the limit. … The purpose of our …
https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9Mandatory vs. Optional Membership
If you are a permanent fulltime employee of a participating employer you are a mandatory NYSLRS member Other employees have the right to join
https://www.osc.ny.gov/retirement/members/mandatory-vs-optional-membershipComptroller DiNapoli Releases Municipal Audits
… and the Oneida County Department of Social Services . “In today’s fiscal climate, budget transparency and … – Leave Accruals (Albany County) There is no procedure in place to verify that leave credits earned are in accordance with provisions in the collective bargaining …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-1Village of Suffern – Budget Review (B8-15-13)
Village of Suffern Budget Review B81513
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13Allegany County – Court and Trust Funds (2014M-74)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2010 through January 1, 2014. … Payments made pursuant to court orders commonly involve surplus moneys from foreclosures and contract disputes …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties … granted exemptions. Did not report the transfer of property with exemptions to the County as required. The … to meet eligibility requirements. Report the transfer of property with exemptions to the County to ensure the new …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Housing Trust Fund Corporation – Oversight of the Rural Rental Assistance Program
… the Housing Trust Fund Corporation (HTFC) is engaging in adequate outreach activities to make sure the program is … component of Homes and Community Renewal, administers RRAP in partnership with the United States Department of … for low-income elderly and family tenants residing in multi-family properties in rural areas of the State, with …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/housing-trust-fund-corporation-oversight-rural-rental-assistance-programTown of Southampton - Board of Trustees of the Freeholders and Commonalty – Trustee Oversight (2013M-39)
… and Commonalty of the Town of Southampton (Trustees) in 1686. The Patent granted the Trustees title and authority … of ways to the water, marshland and common areas located in the Town of Southampton, Suffolk County (Town). The … and intact, resulting in cash receipts, totaling $13,322, being deposited anywhere from 11 days to 21 days after …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-southampton-board-trustees-freeholders-and-commonalty-trustee-oversight-2013mComptroller DiNapoli Releases Municipal Audits
… Town of Pamelia and the Tompkins County Public Library . “In today’s fiscal climate, budget transparency and … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Gloversville … County) Tenant rental payments were properly recorded in the accounting system and deposited intact and in a timely …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… No. 1 , Niagara Falls Water Board and the City of Olean . “In today’s fiscal climate, budget transparency and … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Town of Hempstead … authorization. District officials paid 16 employees $9,127 in holiday bonus pay to which they were not entitled and …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-0