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State Agencies Bulletin No. 1787
… Purpose The purpose of this bulletin is to inform the Senate and Assembly payroll … 19C. Affected Employees Members of the NYS Legislature who are paid using the LEG Pay Basis Code in the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1787-2019-year-end-adjustment-members-nys-legislatureTown of Berlin – Internal Controls Over Water District No. 2 Operations (2015M-51)
… review the Town’s internal controls over water operations for the period January 1, 2013 through November 30, 2014. … an elected five-member Town Board. Budgeted appropriations for Water District No. 2, which services 232 customers, for 2015 total $83,015. Key Findings The duties related to …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-berlin-internal-controls-over-water-district-no-2-operations-2015m-51Town of Charleston – Internal Controls Over Payroll Processing (2013M-326)
… The Town of Charleston is located in Montgomery County and has a population of approximately 1,400 residents. The Town Board comprises an elected Town Supervisor and four other elected members. The Town's budgeted … department employees, the Town lacks written policies and procedures to provide guidance to Town officials on how …
https://www.osc.ny.gov/local-government/audits/town/2014/01/31/town-charleston-internal-controls-over-payroll-processing-2013m-326Town of Beekman – Misappropriation of Cash Receipts (2015M-41)
… evaluate internal controls over the Town’s cash receipts for the period January 1, 2013 through July 31, 2014. … any of the Town’s bank accounts and cannot be accounted for. The Board did not adequately segregate duties, which … to evaluate internal controls over the Towns cash receipts for the period January 1 2013 through July 31 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/04/17/town-beekman-misappropriation-cash-receipts-2015m-41Tupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)
… controls over the Department’s financial operations for the period April 1, 2009 through December 31, 2013. … of three to four years, he used Department credit cards for his personal use and took cash from Department … The Treasurer did not present any claims to the Board for its review and approval. The Treasurer did not maintain …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-boardState Agencies Bulletin No. 1809
… Training Leave Benefits and Stipends, and OSC’s process for Military Recalculations effective 01/01/2020. Affected … and part-time), hourly, and per diem employees in CSEA, PEF, DC-37, GSEU, Council 82, PBANYS, NYSCOPBA, UUP, PBA, and … recalculate the bi-weekly stipend. If the employee had a salary change in calendar year 2019, the new bi-weekly wage …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1809-2020-extension-military-and-training-leave-benefits-and-stipendsVIII.3 Interagency Billing – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… on the NYAP3240 (Outstanding Interagency Vouchers) report in SFS. The Billed Agency reviews the AP voucher and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii3-interagency-billingSt. Lawrence County Industrial Development Agency and Local Development Corporation – Disbursements (2021M-174)
… supported. Officials: Did not perform supervisory reviews of canceled check images and journal entries. Paid $300,000 … fees totaling $2,473 without review and approval of the related invoices. Key Recommendations Review canceled … images and journal entries to provide additional oversight of the CFO’s duties. Establish a written agreement with the …
https://www.osc.ny.gov/local-government/audits/county/2022/01/21/st-lawrence-county-industrial-development-agency-and-local-development-corporationIV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… State agencies to make expenditures and incur obligations for specific purposes each fiscal year in the form of an … New York State. In order to establish a chart of accounts for expenditures that is both usable and manageable, a list … requires that a minimum number of accounts be created for major expenditure classes. When the expenditure account …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewX.5.B Requesting a Single Payment Vendor ID – X. Guide to Vendor/Customer Management
… Process and Document Preparation: Business Units must submit a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x5b-requesting-single-payment-vendor-idCopiague Fire District – Cash Disbursements (2019M-225)
… and cash disbursements were adequately supported and for legitimate District purposes. Key Findings The Board did … paid without an invoice attached to the claims. The checks for 39 payments totaling $141,904 were deposited between one … to those authorized by law and ensure they are presented for audit at the next regular Board meeting. Ensure that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225Herkimer County Industrial Development Agency – Claims Auditing (2022M-12)
… claims were adequately supported, for appropriate purposes and independently reviewed and approved prior to payment. Key Findings We reviewed 100 claims totaling $846,279 and determined they were for appropriate purposes and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/04/08/herkimer-county-industrial-development-agency-claimsTown of Stony Point – Claims Processing and Purchasing (2014M-239)
… the Town’s claims processing and purchasing practices for the period January 1, 2013 through April 21, 2014. … Supervisor and four Board members. Budgeted appropriations for the 2014 fiscal year total approximately $18.4 million. … certifying that they had audited and approved the claims for payment. Key Recommendations Ensure that all claims are …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-stony-point-claims-processing-and-purchasing-2014m-239Town of Ira – Financial Management (2014M-280)
… the Town’s financial management and budgeting practices for the period January 1, 2013 through November 13, 2014. … Village of Cato in its boundaries. Budgeted appropriations for 2014 totaled approximately $1.1 million. Key Findings The … budgets with realistic estimates of anticipated revenues for the Town’s operating funds and use the unexpended fund …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-ira-financial-management-2014m-280Town of Reading – Financial Management (2013M-217)
… the Town’s financial condition and budgeting practices for the period January 1, 2010 through August 31, 2013. … to be maintained. Additionally, the Board has no policy for developing accurate budget estimates. Because the Board … in the general fund and 93 percent in the highway fund for the ensuing year’s appropriations. The Town comingled …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217Town of Huron – Financial Management (2014M-367)
… budget practices and resultant financial condition for the period January 1, 2011 through September 18, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 total approximately $2.16 million. Key Findings The … financial plan to establish the goals and objectives for funding long-term operating and capital needs. This plan …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367Town of Thurston – Financial Management (2013M-280)
… budgeting practices and resultant financial condition for the period January 1, 2011 through December 31, 2013. … Recommendations Establish a policy and develop procedures for preparing realistic budgets. The Board should do so by … budgeting practices and resultant financial condition for the period January 1 2011 thr …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-thurston-financial-management-2013m-280CUNY Bulletin No. CU-686
… purpose of this bulletin is to provide agency instructions for processing the June 2020 Uniform Allowance Payment and inform agencies of the retroactive adjustment payments. Affected Employees City … dated 12/20/2019 provide for retroactive uniform allowance increases effective 12/18/2018 and 12/18/2019. In addition, a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-686-cuny-june-2020-uniform-allowance-payment-and-retroactivePayroll Improvement Project Bulletin No. PIP-003.1
… of this bulletin is to notify agencies of the process for updating and designating queries to be included in the … Users must follow the instructions in the Guidelines for Renaming Queries section below to rename and assign a priority to each query designated for migration. * A bulletin will be issued when the updated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-0031-payroll-improvement-project-ps-query-updates-andTown of Hampton – Justice Court Operations (2013M-305)
… internal controls over the Court’s financial activity for the period January 1, 2012 through June 30, 2013. … prepare monthly accountabilities, properly account for bail money held by the Court or submit the required … internal controls over the Courts financial activity for the period January 1 2012 through June 30 2013 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305