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XII.6.Q Paying and Reconciling State Credit Card Charges – XII. Expenditures
… succeeded by the New York State Commission on Ethics and Lobbying in Government, regarding supplier reward programs. … succeeded by the New York State Commission on Ethics and Lobbying in Government, regarding supplier reward programs. … succeeded by the New York State Commission on Ethics and Lobbying in Government, regarding supplier reward programs. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6q-paying-and-reconciling-state-credit-card-chargesState Agencies Bulletin No. 1494
… an automatic dues increase. Affected Employees Employees in Management/Confidential positions who are members of OMCE … be taken. Grade Old Rate New Rate 1-22 $10.25 $14.25 23 and above $20.50 $24.50 Effective Date(s) Institution … each employee as described below: When an employee enrolls in OMCE, the correct deduction amount must be entered based …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1494-organization-new-york-state-managementconfidential-employeesNorth Tonawanda City School District – Information Technology (2023M-102)
… properly managed user account permissions in the financial application but did not properly secure user account access … manage user account permissions in the student information application . As a result, there is a significant risk that … for 517 user accounts in the student information application by ensuring accounts were locked or disabled when …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102XII.4.A Vendor Requests for Payment – XII. Expenditures
… a vendor certified Statewide Financial System (SFS) Claim for Payment Form ( AC 3253-S ). Business Units may use AC … payments, State Aid payments, or discretionary payments for materials, equipment and services. It is the … paper documents to OSC, with the exception of payments for the purchase of land. Instead, OSC will accept electronic …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4a-vendor-requests-paymentXIII.2.D Expense Report Payment – XIII. Employee Expense Reimbursement
… to make sure they have the correct routing and account numbers. Supplying incorrect account/routing numbers will delay payment and will require reprocessing in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2d-expense-report-paymentRed Flags – Improving the Effectiveness of Your Claims Auditing Process
… Claims with certain characteristics may have a higher risk of error … are not routine. In today’s electronic environment, anyone with a computer and printer may be capable of replicating and … Tips or complaints about possible fraud. Understanding the symptoms of errors and fraud can help you identify claims …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsVillage of Arcade – Internal Controls Over Purchasing (2013M-37)
… to ensure that Village officials verify that the price charged by a vendor awarded a State contract is correct …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37Chenango County – Court and Trust Funds (2025-C&T-2)
… – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2023 through May 31, 2025. … The purpose of our review was to determine whether County officials have established …
https://www.osc.ny.gov/local-government/audits/county/2025/09/12/chenango-county-court-and-trust-funds-2025-ct-2Onondaga County – Court and Trust Funds (2025-C&T-3)
… properly reported court and trust funds as prescribed by statute. We also determined that the records maintained by …
https://www.osc.ny.gov/local-government/audits/county/2025/09/26/onondaga-county-court-and-trust-funds-2025-ct-3Comptroller DiNapoli Releases School District Audits
… they did not timely bill for nonresident students placed in the district. Hyde Park Central School District – Fixed … agent as the property control manager, resulting in an inadequate segregation of duties. North Bellmore Union … with district policy to procure professional services. In addition, a review of procedures district officials used …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1Security Self-Assessment: Questions – Information Technology Governance
… and SLAs for IT services specify the level of service to be provided by the vendor and specific remedies if those … passwords? Yes No N/A Describe expectations and how those expectations are communicated: 7f Have password … No N/A Who monitors the accounts? How often are online accounts monitored? Wireless Network 9a Are …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessment-questionsMembership Milestones for Employees’ Retirement System (ERS) Members
… covered under, there are important milestones you need to know. Understanding your milestones will help you develop … tier from the Contents on the left or scroll down to see how your years of service affect your retirement benefits. … vested and are entitled to a monthly benefit that may start as early as age 55. (You will forfeit the monthly …
https://www.osc.ny.gov/retirement/members/membership-milestones-employees-retirement-system-ers-membersVII.3 AP Adjustment Voucher Overview – VII. State Revenues and Appropriated Loan Receivables
… This Section explains the appropriate types of transactions and required Vendor ID to be used on each AP … “Refunds of Appropriation” (ROA) and result in a credit to the appropriation expenditures from which the payment was … This Section explains the appropriate types of transactions and required Vendor ID …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3-ap-adjustment-voucher-overviewState Health Department Should Improve Enforcement of Nursing Home Violations
… “The state Health Department needs to strengthen its enforcement policies to better protect the health and … state,” DiNapoli said. “DOH is not using the full array of enforcement actions available and this trend has recently … Auditors discovered DOH does not use the full array of enforcement actions available to it, choosing to not levy …
https://www.osc.ny.gov/press/releases/2016/02/state-health-department-should-improve-enforcement-nursing-home-violationsTransferring or Terminating Your Membership
… is covered by the other retirement system; You are on the payroll in a job that is covered by NYSLRS; and You submit a …
https://www.osc.ny.gov/retirement/members/transferring-or-terminating-your-membershipGASB Statement 87, Leases
… assets include capital assets (land), buildings, vehicles and equipment. GASB 87 Does Not Apply to: Contracts that … Fixed payments; Variable payments that depend on an index or a rate (Consumer Price Index or market interest rate), initially measured using the …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesState Agencies Bulletin No. 2360
… Purpose: The purpose of this bulletin is to provide information and Instructions regarding the … Automatic Restoration of Contract Pay After payroll is audited for Institution Pay Period 11L and Administration … the End Date of last year’s contract or if the employee is returning from an unpaid Leave of Absence. All other …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2360-restoration-contract-pay-and-additional-pay-21p-institution-teachersOpinion 93-1
… we cited the Court of Appeals case of People ex rel Church v Hopkins , 55 NY 74, which involved a clerk who had … of Insurance. The pertinent statute in People ex rel Church , supra , contained provisions similar to County Law, … which would suggest that the analysis in People ex rel. Church , supra , is no longer valid. Therefore, 17 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-93-1XVI.4.C Federal Grant Accruals – XVI. Financial Reporting
… A government-mandated nonexchange transaction occurs when the Federal government provides resources to the State and requires the State to use the resources in accordance with specified …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4c-federal-grant-accrualsVI.4 Reappropriations Overview – VI. Budgets
… year plus the carryover period. The life of SUNY and CUNY state operations appropriations is from July 1st to June 30th … generally begin April 1 and end two years later on March 31 with no carryover period. Based upon State Finance Law, Section 40 there are four lapse dates in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi4-reappropriations-overview