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II.3.C Budget Execution – II. New York State Financial Accounting
… by this chapter shall be available for payment until a certificate of approval has been issued by the director of … the amounts to be made available at the specific budgetary account code of expenditure (e.g., personal services, travel, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3c-budget-executionVillage of Fort Johnson – Claims Processing (2016M-324)
… Purpose of Audit The purpose of our audit was to examine the Village’s claims processing procedures for the … for legitimate Village purposes and approved prior to payment. Key Recommendations There were no recommendations …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-fort-johnson-claims-processing-2016m-324Accounts Payable Advisory No. 74
… Order Dispatch Update : The State of New York will end its agreement with Proactis as of October 19 th , 2023, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/74-emarketplace-decommissionedEmployer E-News Archive — 2026
… information, subscribe to E-News for Members & Retirees . March 2026 Important: Submit Your March Report by 4/7 View and Update Tier 6 Member Contribution Rates Schools and BOCES: Report …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2026Bainbridge Fire District - Board Oversight (2018M-252)
… the Treasurer’s reports on a monthly basis and reviewed all claims before payment. Although the Treasurer’s financial … records and reports accurately and properly accounted for all financial activities, the Board did not provide for an annual audit of these records. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/02/08/bainbridge-fire-district-board-oversight-2018m-252Urban Choice Charter School - Credit Card Expenditures (2019M-192)
… Determine whether School officials ensured credit card purchases were adequately supported and for appropriate purposes. Key Findings Credit card users did not always follow the School’s internal control policies. Forty percent of credit card purchases were not adequately supported. As a result, we …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/urban-choice-charter-school-credit-card-expenditures-2019m-192CUNY Bulletin No. CU-547
… Insurance Contributions Act (FICA) tax and income tax withholding. The adjustment rules are designed to provide a … (correction) of errors in FICA tax and income tax withholding. As the employer, once OSC becomes aware of a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-547-new-repayment-rate-deduction-code-582-cuny-ssmedicareState Agencies Bulletin No. 1493
… Insurance Contributions Act (FICA) tax and income tax withholding. The adjustment rules are designed to provide a … (correction) of errors in FICA tax and income tax withholding. As the employer, once OSC becomes aware of a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1493-new-repayment-rate-deduction-code-502-nys-ssmedicare-deficiencyOpinion 88-65
… AND ASSESSMENTS -- Payments (issuance of tax receipts when taxes are paid by mortgagee) REAL PROPERTY TAX LAW, … §986(1)(3): Collecting officers must provide tax receipts to mortgagee banks when taxes are paid from an escrow … for the issuance of tax receipts by the collecting officer to persons not paying the tax and the charging of a fee …
https://www.osc.ny.gov/legal-opinions/opinion-88-65State Comptroller DiNapoli Releases Municipal & School Audits
… was overstated by $152,023 as of Dec. 31, 2022. Village of Hunter – Financial Operations (Greene County) The board and …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 996
… Services BU03 Institutional Services BU04 Division of Military & Naval Affairs BU47 Background The emergency … by the New York State Legislature authorize the payment of the 4% increase for the payroll periods for which payment … paid as FEE. No increase for employees who were on a Leave of Absence (other than Workers’ Compensation Leave) on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/996-2010-salary-increases-employees-represented-civil-service-employeesGASB Statement 87, Leases
… payments that depend on an index or a rate (Consumer Price Index or market interest rate), initially measured … must report both to the Bureau of Financial Reporting and Oil Spill Remediation. Sale-leasebacks A sale-leaseback is … report the lease to the Bureau of Financial Reporting and Oil Spill Remediation. Lease-leasebacks A lease-leaseback is …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesWhitesboro Central School District – Claims Auditing (2016M-115)
… audit was to examine the District’s claims audit process for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $63 million. Key Finding Claims were for appropriate purposes and were adequately supported, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/whitesboro-central-school-district-claims-auditing-2016m-115Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Separation Payments (2016M-304)
… examine BOCES’ calculation of employee separation payments for the period July 1, 2014 through April 30, 2016. … by the boards of the districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $47 …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/28/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesElizabethtown-Lewis Central School District – Claims Processing (2015M-297)
… adequately supported, and audited and approved prior to payment. Key Recommendations There were no recommendations in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/elizabethtown-lewis-central-school-district-claims-processing-2015m-297Retroactive Service Credit Due to Litigation, Settlements, and Arbitration Awards – Enhanced Reporting
… 518-473-5880. To adjust a member’s earnings or days worked due to litigation, settlement or arbitration award, follow …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/retroactive-service-credit-due-litigation-settlements-and-arbitration-awardsSachem Public Library – Claims Processing (2016M-327)
… June 30, 2016. Background The Sachem Public Library is a school district public library that serves over 83,000 residents in the Towns of Brookhaven, Islip and Smithtown in Suffolk County. The Library is governed by an elected …
https://www.osc.ny.gov/local-government/audits/library/2016/12/02/sachem-public-library-claims-processing-2016m-327Retroactive Service Credit due to Litigation, Settlements, and Arbitration Awards – Legacy Reporting
… NYSLRS can only award retroactive service credit based on …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/retroactive-service-creditAccounts Payable Advisory No. 6
… Subject: Making Payments to Time Warner Cable Guidance: Consistent with the Guide to Financial … Improper preparation of vouchers payable to Time Warner Cable may delay payment crediting. Also, consistent with the … For information on how to process payments to Time Warner Cable, please refer to the GFO, Chapter XII, Section 6.Z - …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/6-complex-entity-time-warner-cableAccounts Payable Advisory No. 7
… Number Requirements , Business Units must ensure there is a unique invoice number for each voucher. For information on how to process payments to Barnes and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/7-complex-entity-barnes-noble