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Accounts Payable Advisory No. 68
… on the requirements agencies must follow when procuring and paying for moving services from the Office of General Services’ … vendors to ensure the agency receives the best value for moving services. Each agency is required to complete a …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/68-monitoring-moving-servicesFrankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
… not ensure that cash receipts were adequately documented. Of 125 deposits totaling $318,091 made during the audit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesKatonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
… District (District) officials procured goods and services in a cost-efficient manner and provided adequate oversight of … a result, the District could have paid more than necessary for goods and services. District officials did not seek separate competition for 35 public work projects totaling almost $3.1 million, as …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-andVillage of Brookville – Board Oversight (2015M-45)
… 30, 2014. Background The Village of Brookville is located in the Town of Oyster Bay, Nassau County, and has a … how the Village will use surplus moneys accumulated in operating funds and establish policies that address …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45II.2 New York State Accounting Policies – II. New York State Financial Accounting
… The Constitution of the State of New York, Article V – The State Comptroller … and all official accounts; (2) to audit the accrual and collection of all revenues and receipts; and (3) to prescribe … state funds, and financial reporting. Sections 8, 8-A and 8-B specifically provide for the duties of the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesVillage of Elmira Heights – Claims Auditing (2024M-44)
… to the claims to help ensure competition is sought in accordance with the Village’s procurement policy. Village …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Town of Hector – Employee Compensation (2024M-85)
… or highway contract. Adequately certify the Town’s payroll by reviewing and comparing payroll reports to supporting source documentation. Town …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85Town of Warsaw – Tax Collection Remittance (P1-24-22)
… report – pdf] Audit Objective Determine whether the Town of Warsaw (Town) Town Clerk/Tax Collector (Clerk) remitted … million to the County Treasurer in April 2024, instead of paying three separate required payments totaling … initiate corrective action. … Determine whether the Town of Warsaw Town Town ClerkTax Collector Clerk remitted all …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22Monroe No. 1 Board of Cooperative Educational Services – Credit Cards (2024M-156)
… BOCES purposes. Key Findings BOCES officials did not ensure that all credit card charges were properly … did not ensure that credit card charges were reconciled to receipts in a timely manner and audited, as required, … the claims auditor. 166 charges totaling $35,927 did not have adequate support including a specific BOCES purpose. 97 …
https://www.osc.ny.gov/local-government/audits/boces/2025/06/06/monroe-no-1-board-cooperative-educational-services-credit-cards-2024m-156Opinion 92-21
… of numerous pending cases brought under the Vehicle and Traffic Law which have never been prosecuted, the town or … is not entitled to receive a fee under this section for each individual case. You have asked if towns and … reported the mass dismissal of numerous charges pending for violations of the Vehicle and Traffic Law. In presenting …
https://www.osc.ny.gov/legal-opinions/opinion-92-21State Agencies Bulletin No. 1749.1
… year will be provided in a future payroll bulletin. Tax Information An Institution Teacher Summer Session Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17491-2019-summer-session-payments-institution-teachersState Agencies Bulletin No. 1485
… year will be provided in a future payroll bulletin. Tax Information An Institution Teacher Summer Session Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1485-2016-summer-session-payments-institution-teachersState Agencies Bulletin No. 1409
… year will be provided in a future payroll bulletin. Tax Information An Institution Teacher Summer Session Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1409-2015-summer-session-payments-institution-teachersState Agencies Bulletin No. 1252
… the academic year as reported in the employee’s Contract Pay page. Location pay and Inconvenience Pay must be ended the last day of the … the day after the end of the employee’s contract. Calendar ( CAL ) teachers will remain Active in their regular …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1252-2013-summer-session-payments-institution-teachersState Agencies Bulletin No. 1328
… Summer Session is reported. If the teacher is 21P, is not working Summer Session and will not return to work in the … the agency must process a termination effective the day after the end of the employee’s contract. Calendar (CAL) … in the Time Entry page with the number of hours worked. Retirement and Deduction Information For Calendar (CAL) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1328-2014-summer-session-payments-institution-teachersOpinion 96-17
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … of volunteer firefighters for tuition expenses incurred in completing certain college courses) VOLUNTEER FIREFIGHTERS … attendance at conferences); (for tuition expenses incurred in completing certain college courses) GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-96-17State Agencies Bulletin No. 415
… processing and highlight the changes, resulting from the Payroll System upgrade, in the procedure for recovering … Inactive Employees with Overpayments (OVP). Overview The Payroll System provides a process to recover overpayments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/415-automatic-processing-overpayments-inactive-employeesState Agencies Bulletin No. 1574.1
… Summer Session is reported. If the teacher is 21P, is not working Summer Session and will not return to work in the … the agency must process a termination effective the day after the end of the employee’s contract. Calendar (CAL) … in the time Entry page with the number of hours worked. Retirement and Deduction Information For Calendar (CAL) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/15741-2017-summer-session-payments-institution-teachersIV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… to §40 of the State Finance Law. A unique attribute code will be inserted in the appropriation record to denote … are reimbursable. The capital construction expenditure account codes have been designed to permit the identification … for the Government-wide financial statements. 60740 Interest on Late Payments Interest on late payments for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsState Agencies Bulletin No. 2322
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … Security Services Unit whose principal place of employment is in New York City, or the county of Nassau, Rockland, … W-2. Undeliverable Checks: When a valid payroll check is undeliverable due to the agency’s inability to locate the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2322-april-2025-increases-location-pay-and-location-mid-hudson-pay-facility