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Unified Court System Bulletin No. UCS-209

… Law and the agreement between the Chief Administrative Judge and the Office of the State Comptroller, the total … year must equal: The statutory salary, provided the Judge serves the entire year at one salary; or The prorated … adjustment in the final paycheck of the year provided the Judge’s statutory salary is not evenly divisible by 26 pay …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-209-2014-year-end-adjustment-judges-and-justices-unified-court

Unified Court System Bulletin No. UCS-221

… Law and the agreement between the Chief Administrative Judge and the Office of the State Comptroller, the total … year must equal: The statutory salary, provided the Judge serves the entire year at one salary; or The prorated … adjustment in the final paycheck of the year provided the Judge’s statutory salary is not evenly divisible by 26 pay …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-221-2015-year-end-adjustment-judges-and-justices-unified-court

Unified Court System Bulletin No. UCS-253

… and Justices of the Unified Court System each calendar year must equal: The statutory salary, provided the Judge … Date(s) Administration Pay Period 19C, paychecks dated 12/27/17 Eligibility Criteria Judges who serve the entire … divisible by 26 pay periods. Judges who are active on 12/31/17 and serve the entire calendar year at more than one …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-253-2017-year-end-adjustment-judges-and-justices-unified-court

Other Bulletin No. 9

… are eligible for payment provided the employee: Is on the payroll on March 31, 2010 (Active, on Paid Leave of Absence, … requirement following the employee’s return to active payroll status. The agency should request the LLS payment in the same pay period the employee returns to active payroll status. Demotion after March 31, 2010 - An employee …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-9-april-2010-suny-construction-fund-longevity-lump-sum

Special 25-Year Plan for County Probation Department Peace Officers (Sections 89-t and 603(p))

… year special retirement plan for peace officers who serve in the probation department …

https://www.osc.ny.gov/retirement/publications/special-25-year-plan-county-probation-department-peace-officers-sections-89-t-and-603p

XVI.2 Financial Reporting Policies – XVI. Financial Reporting

… GASB Statements and Interpretations are the main sources for GAAP guidance. GASB Statements and Interpretations are … Bulletins of the American Institute of Certified Public Accountants’ (AICPA) Committee on Accounting Procedure. Guide …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policies

XII.6.D Paying a Single Payment Vendor – XII. Expenditures

… to a single payment vendor in the Statewide Financial System (SFS). Specific agencies use single payment vendors to … claims or refunds. These vendors do not provide goods and services to the State, and the Office of the State …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6d-paying-single-payment-vendor

Town of Oneonta – Town Clerk (2021M-59)

… 30, 2020, the Clerk’s bank account held an unaccounted for and unremitted cash balance of $262. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59

Islip Fire District – Disbursements (2020M-9)

… policies. Key Findings The Board: Made an inappropriate payment for medical expenditures totaling $21,000. Approved payment for 118 purchases totaling $38,563 made on District … did not have sufficient supporting documentation. Approved payment for 58 fuel credit card transactions, consisting of …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9

Archived Publications

… Fiscal Stress Drivers and Coping Strategies - 6/18/13 New Fiscal Realities Challenge Local Governments - 8/12 …

https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publications

Chautauqua Lake Central School District – Procurement (2024M-3)

… Central School District (District) officials procured fuel in compliance with the District’s procurement policies.  Key Findings  District officials did not procure fuel in compliance with the District’s policies. When District … made to ensure charges were appropriate, resulting in approximately $2,200 in overpayments.  Key …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3

X.3.B OSC Vendor Registration – X. Guide to Vendor/Customer Management

… to New York State must be registered in the Statewide Vendor File. This Subsection provides the agency with … the individuals or businesses and providing the required forms to the Vendor Management Unit (VMU). The VMU uses this …

https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3b-osc-vendor-registration

X.3.A Agency Vendor Registration – X. Guide to Vendor/Customer Management

… Units will process payments to these payees via Single Pay Voucher using a Single Payment Vendor ID established for …

https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3a-agency-vendor-registration

IX.6.F Agency Draw Procedures – IX. Federal Grants

… state agencies understand the impact that disbursements have on the State’s checking account cash balance. When a … from the federal government, state funds are being used to fund those disbursements. The state not only loses out on … taken into consideration when determining whether agencies have the ability to improve the cash management of their …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6f-agency-draw-procedures

Village of Sherman – Treasurer’s Cash Receipts (2019M-39)

… Treasurer recorded and deposited all collections received in an accurate manner. Key Findings The former Treasurer did not record and deposit collections in an accurate manner. The former Treasurer did not deposit more than $20,000 in recorded real property taxes, water, sewer and general …

https://www.osc.ny.gov/local-government/audits/village/2022/04/22/village-sherman-treasurers-cash-receipts-2019m-39

IX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants

… receipt of the refund, OSC BSAO will review the voucher, and if appropriate, post the transaction. The agency must then create and submit a Single Payment Voucher for returning the funds …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendors

Town of Pharsalia – Board Oversight (2018M-59)

… paid himself more than $57,000. As a result of our audit and investigation, the former Supervisor was arrested in 2019 … Defrauding the Government, Corrupting the Government and Public Corruption. In June 2021, he pled guilty to Grand … a thorough annual audit of the financial records, reports and supporting documentation. Town officials generally agreed …

https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59

II.4 New York State Financial Accounting – II. New York State Financial Accounting

… New York State Financial Accounting standards are used in the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-new-york-state-financial-accounting

East Aurora Union Free School District - Procurement (2023M-125)

… services in a competitive manner.  Key Findings  The Board of Education (Board) and District officials did not always … goods and services were purchased without the benefit of competition, resulting in the increased risk that taxpayer … years for 43 professional service contracts (91 percent of tested contracts) totaling $1.8 million.  Did not obtain …

https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125

Create Users and Assign Roles

… you can grant access and delegate authority to other staff in your organization. (Your User ID and password is intended … you will be prompted to add users the first time you log in. As the first-time user, by default you are designated as the Primary Authorizer, who …

https://www.osc.ny.gov/state-vendors/vendrep/create-users-and-assign-roles