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II.2 New York State Accounting Policies – II. New York State Financial Accounting
… The Constitution of the State of New York, Article V – The State Comptroller shall be required: (1) to audit all … necessary for the performance of the foregoing duties. The State Finance Law provides more detailed general fiscal … The State Comptroller shall be required 1 to audit all vouchers …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesSherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… when leave buybacks were processed or record leave in the District’s leave tracking system. In addition, procedures … collective bargaining agreements (CBAs) or contracts. As a result: 60 employees were credited with either more leave … employees’ vacation accruals were not properly reduced by a total of 18 days, valued at $8,640. 16 employees used 34 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Contract Advisory No. 33
… without registering with the Department of Labor. When State Contracting Entities submit public works contracts … (EDSS) or Contract Submission System, as applicable. State Contracting Entities are reminded that they must ensure …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/33-dol-public-work-contractor-registryState Agencies Bulletin No. 1751
… NYSTRS (7X), and NYSERS (7Y) Background In accordance with Senate Resolution No. 958 of Bill No. C00243, approved on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1751-maximum-salary-limit-tier-6-members-following-retirement-systemsAccounts Payable Advisory No. 64
… XII.9.C –Reissuing or Cancelling a Vendor, Employee Expense, or SSI/SSP Check Guidance: A vendor may request New … Section 9.C –Reissuing or Cancelling a Vendor, Employee Expense, or SSI/SSP Check . …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/64-forgery-checksCayuga County - Procurement and Claims Audit (2018M-274)
… Determine whether County officials procured goods and services in accordance with the procurement policy and statutory requirements. Determine whether claims were … Determine whether County officials procured goods and services in accordance with the procurement policy and …
https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274West Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… Purpose of Audit The purpose of our audit was to determine whether Company controls were adequate to ensure that financial activity was properly recorded and … a six-member Board of Directors, contracts with the Town to provide fire protection services to the Town’s western …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-overSmithtown Fire District – Capital Project (2014M-231)
… asset policy containing the procedures to be followed when authorizing capital asset construction. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231East Islip Public Library – Cash Receipts (2017M-223)
… Library staff did not properly account for attraction tickets purchased and sold. The account clerk performed incompatible financial … and the form (i.e., cash or check) in which receipts are received, are maintained. Ensure that reconciliations are …
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223Cattaraugus County Industrial Development Agency – Community Benefit (2014M-344)
… do not verify the investment and job information provided when businesses apply for financial assistance. Agency …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-communityWilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)
… our audit was to review the Authority’s process over water and sewer charges for the period January 1, 2015 through May 31, 2016. Background The Wilton Water and Sewer Authority is an independent public benefit … established by the State Legislature to serve residents and commercial entities with water and sewer services. The …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/01/06/wilton-water-and-sewer-authority-water-and-sewer-charges-2016m-329City of Yonkers – Payroll (2017M-212)
… leave accruals, time and attendance, and overtime for the period July 1, 2015 through February 14, 2017. … elected seven-member City Council. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $546 … Key Findings The City’s leave accrual processes are decentralized and not administered uniformly, resulting in …
https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212Unified Court System Bulletin No. UCS-184
… Purpose To notify the Unified Court System of the modified eligibility for Deduction Code 550, Boston Mutual Life. Affected Employees Employees in … file. Agency Actions Notify affected employees. Questions To obtain authorization forms or eligibility, contact Empire …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-184-change-eligibility-boston-mutual-life-insurance-deduction-codeAccounts Payable Advisory No. 47
… threshold requirements for the use of a purchase order (PO) and the procurement card (PCard). These requirements are … Card Use . Update : Agencies are required to use a PO for all single purchases of $10,000 or more from any … threshold requirements for the use of a purchase order PO and the procurement card PCard These requirements are …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/47-purchase-orders-and-procurement-card-useOpinion 93-31
… for Expenses (travel expenses - of governing board member from home to meetings) PUBLIC OFFICERS LAW, §64: The expenses of the … of commissioners of a recreation district in commuting from their residences to the place where meetings of the … Lake Recreation District may be reimbursed for mileage from their residences to meetings of the board of …
https://www.osc.ny.gov/legal-opinions/opinion-93-31Opinion 91-54
… 173; Mobil Oil Corp. v Town of Huntington , 85 Misc 2d 800, 380 NYS2d 466; Kessell v Purcell , 119 Misc 2d 449, 463 …
https://www.osc.ny.gov/legal-opinions/opinion-91-54Comptroller DiNapoli and A.G. Schneiderman Announce Sentencing of Former West Ghent Volunteer Fire Company Treasurer Who Embezzled Funds to Bankroll Personal Business
… – and it’s reprehensible that someone would pocket the very funds that enable them to do their lifesaving work," …
https://www.osc.ny.gov/press/releases/2017/08/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-former-west-ghent-volunteer-fire-companyUnited HealthCare – Empire Plan Drug Rebates
… Insurance Company of New York (United) credited the Department of Civil Service (Department) for all rebate revenue due under its contract … Determine if United HealthCare Insurance Company of NY credited Department of Civil Service for all rebate revenue due under …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/united-healthcare-empire-plan-drug-rebatesOpinion 91-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether fire apparatus of a village could be transferred for nominal or no … to a newlyformed joint fire district which would include the village …
https://www.osc.ny.gov/legal-opinions/opinion-91-4Join Our Team as a Local Government Auditor
… the State. Among other duties, LGSA auditors: Perform on-site audits of local governments, schools and fire … potential problems. Provide training to local officials on a wide range of topics including cybersecurity, property … trends and standards in the accounting and auditing profession, including providing diverse non-audit services, …
https://www.osc.ny.gov/jobs/lgsa