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Accounts Payable Advisory No. 27

… Subject: Determining Accounting Date for Accounts Payable Vouchers Guidance: The Accounting Date … differ from those recorded in the General Ledger. For more information, see the GFO, Chapter XII, Section 5.G … Dates on Vouchers . … Determining Accounting Date for Accounts Payable Vouchers …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/27-voucher-accounting-date

Vested Retirement Benefit – En-Con Police Officers Plan

… When you reach retirement age, you will be entitled to a retirement benefit based on your service and salary … you were an active member. 1 The date you are eligible to retire depends on your tier: Tiers 1 & 2 — the first of … lifetime. You may elect one of several payment options to provide for a continuing payment to a designated …

https://www.osc.ny.gov/retirement/publications/1822/vested-retirement-benefit

Vested Retirement Benefit – Regional State Park Police Plan

… is payable for your lifetime. You may elect one of several payment options to provide for a continuing payment to a designated beneficiary of your choosing after …

https://www.osc.ny.gov/retirement/publications/1867/vested-retirement-benefit

Vested Retirement Benefit – Special 20- and 25-Year Plans

… payable for life, and you may elect one of several pension payment options to provide a continuing payment to a beneficiary of your choosing after you die. …

https://www.osc.ny.gov/retirement/publications/1517/vested-retirement-benefit

Vested Retirement Benefit – State Police Plan

… payable for life, and you may elect one of several pension payment options to provide for a continuing payment to a beneficiary of your choosing after you die. …

https://www.osc.ny.gov/retirement/publications/1518/vested-retirement-benefit

Town of Southampton-Peconic Bay Community Preservation Fund (P7-23-21

… were adequately supported and approved prior to payment. Of the $8.8 million in PILOTs we reviewed, all were properly approved prior to payment and correctly paid to eligible school and special …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southampton-peconic-bay-community-preservation-fund-p7-23-21

Town of Vestal – Former Police Chief’s Separation Agreement (2023M-58)

… provide a separation agreement which included a severance payment. Key Recommendations To the extent possible, … support and justify the decision to include a severance payment within a separation agreement, which in turn helps …

https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-vestal-former-police-chiefs-separation-agreement-2023m-58

Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)

… The former Clerk-Treasurer did not properly record her leave usage . She earned and used leave that she was not entitled to and paid herself an … worked to the New York State and Local Retirement System (NYSLRS). Key Recommendations Deposit all cash receipts in a …

https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11

Lump Sum Payments – Enhanced Reporting

… For members of most tiers and plans, a lump sum payment for up to 30 unused vacation days can be included in … documents to NYSLRS Employer Reporting for review. If the payment is pensionable, you will be asked to submit the …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/lump-sum-payments

St. Lawrence County Industrial Development Agency and Local Development Corporation – Disbursements (2021M-174)

… the services to be provided and the basis for the payment. Paid payroll processing fees totaling $2,473 without … approve invoices for payroll processing services prior to payment. LDC officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/county/2022/01/21/st-lawrence-county-industrial-development-agency-and-local-development-corporation

Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)

… Board did not perform a proper audit of claims prior to payment or ensure that adequate supporting documentation was … blank checks. Properly audit all claims before authorizing payment. The audit should ensure that each claim has detailed …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39

Plainville Fire District – Board Oversight (2021M-91)

… operations and exceeded its authority by passing a resolution that allowed the District Treasurer (Treasurer) to …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91

Village of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)

… Purpose of Audit The purpose of our audit was to review the Village’s cash receipt and … of Hillburn is located in the Town of Ramapo in Rockland County and is governed by a three-member Board of Trustees. …

https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392

Monroe County Airport Authority – Board Oversight of County Chargebacks and Professional Services (2019M-226)

… for Monroe County (County) services and the procurement of professional services. Key Findings The Board did not … not review, verify and approve County chargebacks prior to payment or actively oversee the procurement of professional services. As a result: The Authority did not …

https://www.osc.ny.gov/local-government/audits/county/2021/11/24/monroe-county-airport-authority-board-oversight-county-chargebacks-and

Eaton No. 1 Fire District – Board Oversight (2024M-4)

… for 2020 through 2022. Adequately audit claims prior to payment. Of the 108 claims totaling $209,006 that we … Ensure claims are supported, audited and approved prior to payment. Comply with competitive bidding requirements. …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4

Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)

… leave payments totaling $8,860 and an unallowed payment totaling $1,192. Key Recommendations Ensure grant disbursements are approved before payment to avoid overpayments to landowners. Perform a …

https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117

Overtime Compensation – Enhanced Reporting

… additional hours worked beyond one's regular schedule and payment must be at a greater rate than one's regular rate of … Safety Overtime page . The following are not considered payment for overtime, and should be reported under the …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-compensation

State Agencies Bulletin No. 1181

… employees represented by NYSCOPBA Security Services Unit in Bargaining Unit 01 Background Pursuant to Chapter 261 of … provides for an increase to Location Pay for employees in New York City, Nassau, Rockland, Suffolk or Westchester … negative adjustment for these employees, since in most cases, the overpayment was either not recoverable or …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1181-implementation-retroactive-general-salary-and-other-increases