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Appendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… School District Board of Education / Trustees. Education Law Sections 1604, 1724, 1804 (1), 1903(1), 2524, 2580 Board may, among other options, create the office of claims auditor. Education Law Sections 1604(35), 1709(20-a), 1804(1), 1903(1), 2526 and …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesOpinion 88-69
… been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE …
https://www.osc.ny.gov/legal-opinions/opinion-88-69Opinion 92-26
… budget and tax levy and subsequent payment to the county. September 23, 1992 Donald E. Freed, Director of …
https://www.osc.ny.gov/legal-opinions/opinion-92-26Town of Barrington – Financial Management (2017M-103)
… long-term priorities. The Board hired an accounting firm to perform bookkeeping and payroll duties without a … who received or disbursed money. Because the accounting firm kept the records off site, the Town’s financial records … public inspection during reasonable times as required by law. Key Recommendations Use excess fund balance as a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103XI.2.O Contracts with Not-for-Profit Organizations – XI. Procurement and Contract Management
… Article 7-A of the Executive Law requires, with certain exemptions 1 , that charitable organizations register with the Office of the Attorney General (OAG). In addition, … or agency of the state without certifying compliance with "all applicable registration and filing requirements”. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2o-contracts-not-profit-organizationsState Agencies Bulletin No. 1718
To advise agencies of the proper treatment of qualified parking benefits provided to employees during any given year
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1718-qualified-parking-benefitsState Agencies Bulletin No. 1320
… 1 Day Nights $1,867.70 Additional Pay Earnings Codes AMP, COM and PRO The payment amount for Administrative Maintenance … Pay (Earnings Code AMP), Command Payment (Earnings Code COM) and Premium Overtime (Earnings Code PRO) is calculated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1320-april-2014-security-salary-increases-and-additional-pay-increasesPersistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… supported, and nearly all the charges lacked support to show they were for a valid School purpose . When credit card charges are not reviewed in a timely manner or supported, it could result in inappropriate or fraudulent charges or unauthorized …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71Gloversville Enlarged School District – IT Asset Management (S9-22-12)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … to confirm they were inventoried. We found 37 percent of the sampled assets were not properly accounted for. … Perform annual inventories. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/gloversville-enlarged-school-district-it-asset-management-s9-22-12XI.11.H Early Pay Discounts for Procurement Contract Purchases – XI. Procurement and Contract Management
… Agencies are encouraged to request early pay discounts from contract vendors when feasible. If early pay discount terms are included in a contract, the awarding agency should add the payment terms to the contract’s PO defaults in the Statewide Financial System (SFS). Please …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11h-early-pay-discounts-procurement-contract-purchasesDivision of Housing and Community Renewal Bulletin No. DH-60
… Purpose To inform the Division of Homes and Community Renewal of OSC’s automatic processing … annual salary is below the Job Rate of the employee’s current grade on the 04/01/10 Salary Schedule are eligible … who meet the eligibility criteria and have a Payroll Status of Active, Leave With Pay or Leave of Absence due to a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-60-april-2013-district-council-37-dc37-performanceCost-Saving Ideas: School District Auditing – Audit Committee
… assists and advises the board on issues relating to the district’s internal and external audits. Selecting the audit … members. The committee must develop and operate under a charter. Who qualifies Candidates should collectively possess …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeWest Colesville Volunteer Fire Company, Inc. – Board Oversight (2022M-45)
… report - pdf] Audit Objective Determine whether the West Colesville Volunteer Fire Company, Inc. (Company) Board … to initiate corrective action. … Determine whether the West Colesville Volunteer Fire Company Inc Company Board of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/west-colesville-volunteer-fire-company-inc-board-oversightTown of Dickinson – Fiscal Oversight (2014M-337)
… the Town’s internal controls over financial operations for the period January 1, 2013 through September 30, 2014. … Town of Dickinson is located in Franklin County and has a population of approximately 825. The Town is governed by an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $615,000. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337Unified Court System Bulletin No. UCS-324
… is to inform agencies of OSC’s automatic processing of the 2023 Judicial Longevity Payment (JLP) and to provide … Unit 86, 88, and CT Background Chapter 1 of the Laws of 2023, which implemented the 2021-2026 Agreement between the … or greater than the maximum of their grade as of April 1, 2023; served the equivalent of 120 workdays in each fiscal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-324-april-2023-unified-court-system-ucs-judicial-longevity-paymentXII.6.Q Paying and Reconciling State Credit Card Charges – XII. Expenditures
… This Section provides Business Units with guidance on how pay and reconcile charges to the State Procurement, Travel and Net Cards within the … select the PCard supplier’s Supplier ID: 1000009372 for Citibank or 1100273879 for JPMorgan Chase Bank, N.A. In …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6q-paying-and-reconciling-state-credit-card-chargesDivision of Housing and Community Renewal Bulletin No. DH-12
… Purpose To define Increment Codes and Anniversary Dates and to explain … may be directed to the Payroll Audit mailbox. … To define Increment Codes and Anniversary Dates and to explain …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-12-performance-advance-payments-rent-regulations-servicesOpinion 92-28
… Buffalo Library v Erie County , 171 AD2d 369, 527 NYS2d 993. Section 259(1) does not prescribe a specific date on or …
https://www.osc.ny.gov/legal-opinions/opinion-92-28XII.8.A Workflow in the Accounts Payable Module – XII. Expenditures
… starts in the Accounts Payable module when (1) an AP Processor from the Business Services Center (BSC) or a … voucher is created from another module in the SFS. When an AP Processor saves a voucher that references a purchase … Business Units must address match exceptions before an AP Processor can submit a voucher into workflow. Once a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8a-workflow-accounts-payable-moduleUnified Court System Bulletin No. UCS-298
… the various agreements between the Unified Court System of the State of New York and the affected bargaining … earnings that are automatically calculated by the system (e.g. overtime), agencies must separate earnings by …
https://www.osc.ny.gov/node/126261