Search
Accounting for LOSAP
This session will discuss accounting principles and work through journal entry examples to ensure the proper recordkeeping for length of service award programs (LOSAP). Participants will also learn about the establishment of the programs, applicable GASB criteria and reporting requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-losap-120424.pdfXI-A.3 Purchase Orders – XI-A. Purchasing
… and (iv) include Appendix A – Standard Clauses for New York State Contracts. Furthermore, creating the PO in the … as Procurement Contracts in the SFS and follow the business process outlined in Chapter XI, Section 3 – Purchase … purchase order. If the purchase order has not yet been closed, the credited quantity/amount will be restored to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a3-purchase-ordersOpinion 91-45
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … perform town drainage improvements and refuse collection services not related to town highways. In addition, you ask … 386 NYS2d 984; see Hiscox v Holmes , 237 App Div 240, 260 NYS 667; Carlisle v Burke , 82 Misc 282, 144 NYS 163). …
https://www.osc.ny.gov/legal-opinions/opinion-91-45Opinion 98-4
… in a county, the duties of the tax levying body provided for in Real Property Tax Law, §554 in connection with … to municipalities in this State. Accordingly, for purposes of this opinion, we will discuss only State … by local law or resolution, may limit the auditing power of the county auditor to certain types or classes of …
https://www.osc.ny.gov/legal-opinions/opinion-98-4Opinion 90-37
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. REAL PROPERTY -- Sales (authority of village to accept offer lower than highest offer) VILLAGES …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Opinion 96-4
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Municipal Funds (disposition of … 753, 251 NYS2d 939; see also Wells v Town of Salina , 119 NY 280). Village Law, §1-102(1) authorizes a village to sell … of reserve funds not authorized by State statute (see 1980 Opns St Comp No. 80-710, p 195; see also 1980 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-96-4Opinion 89-65
… INTEREST -- Legal Services (contract with town attorney's law firm) TOWN ATTORNEY -- Conflict of Interest (contract by town …
https://www.osc.ny.gov/legal-opinions/opinion-89-65Opinion 97-9
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Disclosure of … 806: A village board member who has a financial interest in a business which may be negatively impacted by a zoning … by the board should publicly disclose his or her interest in the matter. If the potential negative financial impact of …
https://www.osc.ny.gov/legal-opinions/opinion-97-9Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
… guidance on financial responsibilities and the Board did not establish any supplemental financial policies or procedures. The Treasurer did not maintain adequate accounting records and prepare monthly … proper supporting documentation. Company officials did not ensure that cash receipts were adequately documented. Of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesBriarcliff Manor Union Free School District - Procurement (2020M-173)
… ] Audit Objective Determine whether Briarcliff Manor Union Free School District (District) officials used a competitive … action. … Determine whether Briarcliff Manor Union Free School District District officials used a competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/briarcliff-manor-union-free-school-district-procurement-2020m-173New York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members (Follow-Up)
… in our initial audit report, Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members (Report 2020-S-34 ). About the Program … The Empire Plan is the primary health insurance plan for NYSHIP, covering 1.1 million members. Civil Service …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-servicesNew York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members
… CVS Health paid pharmacy claims for Empire Plan members who were not eligible. The audit covered the period from … between Civil Service and CVS Health. For the first 5 years of the contract period – when most of the ineligible … from being processed. Improved controls implemented in May 2019 have significantly reduced these types of improper …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-cvs-health-pharmacy-services-ineligibleNew York State Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members
… Objective To determine whether Empire BlueCross paid hospital claims … Program (NYSHIP), which provides health insurance coverage to over 1.2 million active and retired State, local … after the date their coverage ended; for example, action can be taken to disenroll a member on December 31, 2018, but …
https://www.osc.ny.gov/state-agencies/audits/2020/08/18/new-york-state-health-insurance-program-payments-empire-bluecross-hospital-servicesUniform Allowance for CUNY Campus Security Titles for June 2002
Attachment from CUNY Payroll Bulletin No. 143
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/cuny-143-attachment.pdfUniform Allowance for CUNY Campus Security Titles/Nurses for December 2001
Attachment from CUNY Payroll Bulletin No. 128
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/cuny-128-attachment.pdfUniform Allowance for CUNY Campus Security Titles for June 2001
Attachment from CUNY Payroll Bulletin No. 117
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/cuny-117-attachment.pdfUniform Allowance for CUNY Campus Security Titles for June 2006
Attachment from CUNY Payroll Bulletin No. 258
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/cuny-258-attachment.pdfUniform Allowance for CUNY Campus Security Titles for June 2000
Attachment from CUNY Payroll Bulletin No. 92
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/cuny-92-attachment.pdfUniform Allowance for CUNY Campus Security Titles/Nurses for December 2002
Attachment from CUNY Payroll Bulletin No. CU-162
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/cuny-162-attachment.pdfUniform Allowance for CUNY Campus Security Titles for June 2003
Attachment from CUNY Payroll Bulletin No. CU-176
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/cuny-176-attachment.pdf