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Accounts Payable Advisory No. 62
… an ordering document authorizing a vendor to provide goods or services at a dollar amount within the agency’s authority as set in law or by contract. The PO communicates critical information to … the vendor including the contract number, specific goods or services ordered, price and delivery date, thereby …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-ordersVillage of Woodsburgh – Claims Processing and Information Technology (2015M-12)
… that transactions were properly authorized and approved or that claims were for proper Village purposes. The Board … IT system. The Village did not have formal policies or procedures addressing data backups or a disaster recovery plan. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12Town of Fort Edward – Payroll and Leave Accruals (2022M-119)
… the Town of Fort Edward (Town) officials ensured that payroll payments and leave accruals were authorized, accurate and supported. Key Findings Payroll payments were not always accurate and supported, and … The Highway Superintendent was incorrectly paid $6,015 in overtime and call-in hours. Timekeeping and leave …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119Brighton Central School District – IT Asset Management (S9-22-6)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets. As a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6Somers Central School District – Fixed Assets (2016M-74)
… not adopted an asset policy establishing capitalization or tagging thresholds, controls over assets or how to maintain records for assets. Not all assets listed … as disposed of had documentation indicating authorization or approval. Not all assets were tagged or had asset tag …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/somers-central-school-district-fixed-assets-2016m-74SUNY Bulletin No. SU-147
… 6/26/08 for eligible employees with Pay Basis Code of ANN or CYF , paychecks dated 7/23/08. 8/21/08 for eligible employees with Pay Basis Code of 21P or CYP , paychecks dated 9/17/08. 9/4/08 for eligible … For eligible employees with Pay Basis Code of HRY , BIW , or FEE , the Effective Date of Payment of the Salary Increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-147-2008-3-general-salary-increase-and-other-increases-sunyOpinion 90-39
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … FIRE DISTRICTS -- Taxes (imposition of special tax or user fee) LOCAL LAWS -- Fees (imposition on behalf of fire … TOWNS -- Powers and Duties (imposition of special tax or user fee on behalf of a fire district) TOWN LAW, §181(1); …
https://www.osc.ny.gov/legal-opinions/opinion-90-39State Agencies Bulletin No. 2224
… 001-025) Employees with a Comp Rate Code of HRY (Grade 600 or 800) Employees with a Comp Rate Code of FEE are not … date the report is produced. Included on the report is one or more of the following messages which identifies the … page but the Bargaining Unit, Salary Administration Plan or Grade on the Job Data page and the Position Data page are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2224-april-2024-civil-service-employees-association-csea-3-salary-increaseOpinion 93-3
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … 1910.156[b][2], pertaining to federal Occupational, Safety or Health Administration requirements). In this connection, the fire district may enter into one or more contracts with physicians to perform the physical …
https://www.osc.ny.gov/legal-opinions/opinion-93-3Opinion 2006-6
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … may determine to take time off for personal reasons in his or her discretion. You ask whether a town supervisor may be … grant vacations, sick leaves and leaves of absence, with or without pay, to its “officers or employees,” and adopt …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6Opinion 2005-2
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … fire insurance tax monies must be paid to the treasurer or other fiscal officer of the fire department, or if the fire department does not have a treasurer or other …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Lakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)
… bank reconciliations prepared by the Department Treasurer or annually audit or cause to be audited any of the Treasurers’ records. The … addressing cash receipts and disbursements, procurement, or claims processing, nor had they adopted a code of ethics …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-overPutnam County Industrial Development Agency – Management Practices (2013M-257)
… a lack of information such as the additional police or emergency services required, the number of existing jobs, or a cost-benefit analysis. Officials do not conduct annual … to businesses to determine if projects meet their goals or recapture benefits when they do not. Officials also do not …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementState Agencies Bulletin No. 1306
… Employees Employees of the Department of Transportation or the Office of Parks, Recreation and Historic Preservation … Criteria Full-time employees in BU02, BU03, BU04 or BU05 in the Department of Transportation (Department ID 17xxx) or the Office of Parks, Recreation and Historic Preservation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1306-2014-special-assignment-duty-pay-calendar-year-2013State Agencies Bulletin No. 1233
… Employees Employees of the Department of Transportation or the Office of Parks, Recreation and Historic Preservation … Criteria Full-time employees in BU02, BU03, BU04 or BU05 in the Department of Transportation (Department ID 17xxx) or the Office of Parks, Recreation and Historic Preservation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1233-2013-special-assignment-duty-pay-calendar-year-2012Town of Prattsville – Justice Court (2012M-243)
… and Olson did not perform bank reconciliations properly or at all, prepare monthly accountabilities, deposit cash … in his bank account that could not be traced to any open or closed case files, fines or fees, or bail moneys; and Justice Olson had a cash …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… Issued To: County, City, Town and Village Chief Fiscal Officers GASB … or state programs which local governments are mandated to perform). Voluntary nonexchange transactions (for example … entered into voluntarily). The purpose of this bulletin is to discuss the Statement No. 33 impact on revenue recognition …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsState Agencies Bulletin No. 1708
… job location is within the counties of Nassau, Suffolk or Westchester or $11.10 for State employees in all other job locations. Per … Criteria Employees with a Pay Basis Code of HRY on or after the appropriate effective date and an hourly rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1708-december-2018-minimum-wage-increase-hourly-employeesState Police Bulletin No. SP-153
… Commissioned/Non-commissioned Officers Unit who possess or obtain a recognized degree from an accredited and recognized college or university shall receive recognized degree pay. Pursuant … members of the State Police Investigators Unit who possess or obtain a recognized degree from an accredited and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-153-2014-education-payment