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II.4.B Basis of Accounting – II. New York State Financial Accounting
… The State prepares financial statements on three bases of accounting: cash, modified accrual and accrual. Financial … statements prepared in accordance with generally accepted accounting principles (GAAP) require that revenues and … functions are financed). Under GAAP, the accrual basis of accounting shall be used for the government-wide financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accountingSecurity and UCS Days Worked Calculator
… total number of days worked the fiscal year (4/1-3/31). It is helpful when an employee does not work the entire year. …
https://www.osc.ny.gov/state-agencies/payroll/security-and-ucs-days-worked-calculatorXV.17 Short Term Investment Pool (STIP) Interest – XV. End of Year
… Section 98-a of the State Finance Law governs the distribution of interest to agencies’ accounts within the State’s … Pursuant to law, agency requests to ‘opt into’ or ‘out of’ participation in the distribution of STIP interest … Section 98a of the State Finance Law governs the distribution of interest …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv17-short-term-investment-pool-stip-interestAccounts Payable Advisory No. 6
… Chapter XII, Section 5.C - Selecting the Appropriate Vendor and Address Sequence , Business Units must select the correct Vendor ID and Address Sequence when processing payments to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/6-complex-entity-time-warner-cableAccounts Payable Advisory No. 7
… with the GFO, Chapter XII, Section 5.B - Unique Invoice Number Requirements , Business Units must ensure there is a unique invoice number for each voucher. For information on how to … and Noble, please refer to the GFO, Chapter XII, Section 6.Z - Processing Payments to Barnes & Noble . …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/7-complex-entity-barnes-nobleAccounts Payable Advisory No. 16
… Chapter XII, Section 5.C - Selecting the Appropriate Vendor and Address Sequence , Business Units must select the correct Vendor ID and Address Sequence when processing payments to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/16-complex-entity-long-island-power-authorityAccounts Payable Advisory No. 41
… Subject: Using requisitions and/or purchase orders (POs) for centralized contract purchases Reference: Guide to … when purchasing from centralized contracts. This includes POs where the agency plans to use the procurement card as a payment method. The use of POs allows the State to collect, track and report useful …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/41-requisitions-and-purchase-orders-centralized-contract-purchasesAccounts Payable Advisory No. 46
… Subject : Updated proper invoice guidance. Guidance : The Office of the State Comptroller (OSC) has updated the policies and procedures regarding a proper … Updated proper invoice guidance …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/46-proper-invoiceBrunswick Central School District - Online Banking (2020M-6)
… Employees accessed nonbusiness websites although it is prohibited by District policy. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/brunswick-central-school-district-online-banking-2020m-6Elmira Heights Central School District - Nonresident Tuition (2019M-120)
… and timely, they did not timely bill for nonresident students placed in the District. Key Recommendation Implement … the timely submission of attendance dates for nonresident students placed at the District to the School Business …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/elmira-heights-central-school-district-nonresident-tuition-2019m-120Ulster County – Financial Condition (2014M-27)
Ulster County Financial Condition 2014M27
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/ulster-county-financial-condition-2014m-27Rensselaer County Water and Sewer Authority – Debt Proceeds (2014M-17)
… Authority’s controls over the issuing of and accounting for water and sewer bond proceeds for the period of June 1, 2008 through May 31, 2013. … and related expenditures were appropriately accounted for. Key Recommendations No recommendations were included in …
https://www.osc.ny.gov/local-government/audits/district/2014/04/11/rensselaer-county-water-and-sewer-authority-debt-proceeds-2014m-17Tioga Central School District – Financial Condition (2015M-168)
… audit was to examine the District’s financial condition for the period July 1, 2013 through May 5, 2015. Background … Central School District provides educational services for the Towns of Tioga, Nichols, Barton and Candor in Tioga … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $17.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/23/tioga-central-school-district-financial-condition-2015m-1682016 Financial Condition Report – 2016 Financial Condition Report
… large balance, which enhances budgetary flexibility in the near term and is expected to support increased capital …
https://www.osc.ny.gov/reports/finance/2016-fcrTown of Carroll - Audit Follow Up (2013M-221-F)
… year totaled $555,463 and were funded primarily with real property taxes and State aid. Results of Review Based on …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-carroll-audit-follow-2013m-221-fUnified Court System Bulletin No. UCS-131
… may contact Unum at 1-800-421-0344 or access their website at www.unum.com . …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-131-change-eligibility-first-unum-insurance-certain-employeesUnified Court System Bulletin No. UCS-177
… deduction transactions using the new deduction code 550. Boston Mutual will submit all transactions for enrollments, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-177-new-deduction-code-550-boston-mutual-lifeUnified Court System Bulletin No. UCS-125
… the Unified Court System of the modified eligibility for Deduction Code 380 , AFLAC Voluntary Supplementary … Code 380 . Note: The vendor will submit all transactions for enrollments, cancellations, and/or changes via electronic … the Unified Court System of the modified eligibility for Deduction Code 380 AFLAC Voluntary Supplementary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-125-change-eligibility-aflac-voluntary-supplementary-insuranceUnified Court System Bulletin No. UCS-111
… Purpose To notify the Unified Court System of the modified eligibility for Deduction Code 380 , AFLAC … Unit SN represented by the Court Attorneys Association of the City of New York Effective Date(s) Paychecks dated February 7, … To notify the Unified Court System of the modified eligibility for Deduction Code 380 AFLAC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-111-change-eligibility-aflac-voluntary-supplementary-insurancesUnified Court System Bulletin No. UCS-68
… Code 391. Affected Employees Employees represented by District Council 37, Bargaining Unit SK, with a voluntary Deduction … Checks dated March 10, 2004 Background At the request of District Council 37, OSC will change the pay stub narrative …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-68-new-narrative-description-deduction-code-391