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Herkimer County – Court and Trust Funds (2023-C&T-2)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, … and consistently, provide a system of internal controls to account for and safeguard these funds. Key Findings The …
https://www.osc.ny.gov/local-government/audits/county/2023/12/15/herkimer-county-court-and-trust-funds-2023-ct-2IV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… although there are probably many instances of contracts for both goods and services where one cannot be separated … . 55020 Commercial Printing Commercial printing including print of brochures and catalogs used to promote business and … Printing Non Adv Commercial printing – including print of brochures, catalogs magazine, booklets, binding, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceFulton Public Library – Cash Receipts and Disbursements (2017M-269)
… contracted payroll vendor has access to the Library’s bank account to withdraw funds for payroll and fees. The Board … Remove the payroll vendor’s access to the Library’s bank account. Audit and approve claims prior to payment. … Fulton …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Town of Murray – Capital Projects (2014M-086)
… proceeds for two water districts were deposited in a bank account for the water fund and not in a separate bank account as required by the Local Finance Law. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086Hilton Central School District – Network Access Controls (2022M-200)
… or adequate written procedures for managing network user account access, including adding or disabling user accounts … written policies and procedures for managing network user account access. Regularly review network user accounts and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200Town of Adams – Justice Court Operations (2020M-163)
… or bank reconciliations. Cash in a retired Justice’s bank account exceeded known liabilities by a total of $1,104. The … cash balance remaining in the retired Justice’s bank account. Perform a thorough, complete and independent annual …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163Discovery Charter School – Internal Controls Over Cash Disbursements (2015M-14)
… it directly withdraws the money from the School’s bank account for disbursement to employees, the respective taxing … for payroll checks to clear against the School’s bank account and pay the payroll service fee to the vendor by …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/29/discovery-charter-school-internal-controls-over-cash-disbursements-2015mState Agencies Bulletin No. 1461
… for reporting line number changes and to explain how Account Codes will be charged in fiscal year 2016-2017. … for reporting line number changes and to explain how Account Codes will be charged in fiscal year 20162017 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1461-reporting-line-number-and-budget-year-changes-fiscal-year-2016-2017State Agencies Bulletin No. 1397
… for reporting line number changes and to explain how Account Codes will be charged in fiscal year 2015-2016. … of whether it is filled. OSC Actions Position Pool IDs The Account Code for the Position Pool IDs will be charged … year 2015-2016 when the maximum effective date on the Account Code Table is 04/01/15, unless a Budget Year is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1397-reporting-line-number-and-budget-year-changes-fiscal-year-2015-2016State Agencies Bulletin No. 801
… for reporting line number changes and to describe how account codes will be charged in Fiscal Year 2008-09. … the employee’s record. OSC Actions Position Pool IDs The account code for the Position Pool IDs will be charged …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/801-reporting-line-number-changes-and-budget-year-changes-fiscal-year-2008State Agencies Bulletin No. 710
… for reporting line number changes and to describe how account codes will be charged in Fiscal Year 2007-08. … the employee’s record. OSC Actions Position Pool IDs The account code for the Position Pool IDs will be charged …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/710-reporting-line-number-changes-and-budget-year-changes-fiscal-year-2007State Agencies Bulletin No. 631
… for reporting line number changes and to describe how account codes will be charged in Fiscal Year 2006-07. … the employee’s record. OSC Actions Position Pool IDs The account code for the position pool IDs will be charged …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/631-reporting-line-number-changes-and-budget-year-changes-fiscal-year-2006State Agencies Bulletin No. 1307
… for reporting line number changes and to explain how account codes will be charged in fiscal year 2014-2015. … of whether it is filled. OSC Actions Position Pool IDs The Account Code for the Position Pool IDs will be charged …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1307-reporting-line-number-and-budget-year-changes-fiscal-year-2014-2015Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
audit, school district, Amherst
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/amherst-central-school-district-2023-5.pdfPotsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
Determine whether Potsdam Central School District (District) officials established adequate controls over network user accounts and developed an information technology (IT) contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/potsdam-central-school-district-2022-104.pdfOpinion 88-43
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … their full salary under General Municipal Law, §207-c. You state that the section 207-c payments are made from moneys … personnel expenses of the sheriff's department. You also state that the county is self-insured for workers' …
https://www.osc.ny.gov/legal-opinions/opinion-88-43Practices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees (Follow-Up)
… Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees (Report 2015-S-33 ). Background … Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees (2015-S-33 ) … To determine the … Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees Report 2015S33 …
https://www.osc.ny.gov/state-agencies/audits/2019/03/07/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-fees-followComptroller DiNapoli Releases State Audits
… to operate a small business, are commingled with advance account funds prior to transfer to the state treasury. In … maintains the check register, and reconciles the bank account. Auditors also found that as a result of increased …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-state-auditsBorrowing Against Your Contributions – Special 20- and 25-Year Plans
… requirements and have member contributions in your account, you can take a loan from NYSLRS. If you aren’t … minus any outstanding loan balance, so you must have an account balance of at least $1,334. If you joined on or after … or $50,000 (whichever is less), so you must have an account balance of at least $2,000. All Tiers — Your Loan May …
https://www.osc.ny.gov/retirement/publications/1517/borrowing-against-your-contributionsState Agencies Bulletin No. 1004
… Election Date field on the Retirement Plans panel. This new special accumulator total will be utilized during the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1004-tier-5-pensionable-overtime-earnings-limit-employees-enrolled-new-york