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Village of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)

… Board nor the Library Board audits or approves claims for payment. Checks are signed with facsimile signatures of the …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013m

X.10 Record Retention for Vendor Records – X. Guide to Vendor/Customer Management

… review. Business Units should note that OSC’s request for payment documentation is in support of its constitutional and …

https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x10-record-retention-vendor-records

IX.5 Federal Billing & Invoicing Overview – IX. Federal Grants

… billing process systematically until such time that the payment date of the voucher has been reached. For additional …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-overview

IX.5 Federal Billing & Invoicing – IX. Federal Grants

… have been established in SFS and Project Budgets are created, agencies are able to start spending against the grant award via the project. As expenditures are recorded against the grant award via the project, those …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-federal-billing-invoicing

Town of Coventry - Town Clerk/Tax Collector (2021M-180)

… tax penalties collected ($1,601), a taxpayer’s double payment received ($1,465), and a portion of Clerk fees …

https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180

Hudson Housing Authority – Board Oversight (2016M-302)

… Perform a deliberate and thorough audit of claims prior to payment or appoint a claims auditor to do. Such an audit …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302

Wassaic Fire District – Purchasing and Claims Processing (2017M-8)

… for appropriate purposes and approved prior to payment. Key Recommendations Seek competition when procuring …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8

Whitesboro Central School District – Separation Payments (2020M-146)

… principal to retire early and receive a $42,595 separation payment and post-employment health benefits that he otherwise …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146

Brighton Fire District – Non-Payroll Disbursements (2020M-133)

… procurement policy. Ensure claims are audited prior to payment and adequately supported. Implement compensating …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133

Fairport Public Library – Financial Management (2014M-354)

… The Library, which serves the residents of the Fairport Central School District, is governed by an elected … formal financial plans or budgeting policies. Unrestricted fund balance has increased to 64 percent of the ensuing … before disbursements are made and ensure that a Library official certifies the payroll before it is processed. …

https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354

State Agencies Bulletin No. 344

… Revenue Regulations require employees eligible for advance payment of Earned Income Credit to file a new W-5 "Earned …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/344-advance-payment-earned-income-credit

Village of Afton – Claims Auditing and Disbursements (2023M-177)

… – pdf]   Audit Objective  Determine whether the Village of Afton (Village) Board properly audited claims and … for unsupported claims and for inappropriate purposes. Of the 98 claims totaling $155,528 reviewed:  53 claims … is important as the Clerk-Treasurer performs all aspects of the process without any oversight. As a result, there is …

https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177

Village of Hunter – Financial Operations (2023M-164)

… documentation for deposits,  Prepare abstracts for payment of claims,  Make timely deposits, or  File annual …

https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164

Town of Tompkins Fire District – Board Oversight (2023M-33)

… AUD was 435 days late and the 2022 AUD was nine days late. In addition, two certificates of deposit (CDs) totaling $75,789, were not recorded in the District’s accounting records.The CDs date back to at …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33

Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)

… supported and necessary before approving them for payment. Develop procedures to monitor credit card use and …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50

Dutchess County – Contract Monitoring (2023M-142)

… report – pdf] Audit Objective  Determine whether Dutchess County (County) officials ensured that contracted vendors provided … initiate corrective action.  … Determine whether Dutchess County County officials ensured that contracted vendors …

https://www.osc.ny.gov/local-government/audits/county/2024/08/09/dutchess-county-contract-monitoring-2023m-142

Adult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State

… which is available at https://cannabis.ny.gov/dispensary-location-verification . AUC retailers must file … to cities, towns and villages that host a retail AUC dispensary within the county. OSC maintains a website to help …

https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-state

State Agencies Bulletin No. 1749

… Session . The number of hours worked and the amount of the payment must be included. The grade and salary must be … Tax Information An Institution Teacher Summer Session Payment is taxable income, will be included in the employee’s … income taxes. Questions Questions regarding eligibility or payment information may be directed to the Payroll Earnings …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1749-2019-summer-session-payments-institution-teachers

State Agencies Bulletin No. 1574

… Session . The number of hours worked and the amount of the payment must be included. The grade and salary must be … Tax Information An Institution Teacher Summer Session Payment is taxable income, will be included in the employee’s … income taxes. Questions Questions regarding eligibility or payment information may be directed to the Payroll Earnings …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1574-2017-summer-session-payments-institution-teachers

Division of Housing and Community Renewal Bulletin No. DH-47

… enacted by the New York State Legislature authorize the payment of the 4% increase for the payroll periods for which payment is made in paychecks dated May 26, 2010. OSC will be … who received an Increased Hiring Rate on or after the payment effective date may not be entitled to have the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-47-2010-salary-increases-employees-rent-regulation