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XII.5.I Prompt Payment Interest – XII. Expenditures
… SECTION OVERVIEW AND POLICIES New York State Finance Law (SFL) §179-f requires the State to pay vendors promptly (within 30 days for most vendors, 15 … days, a vendor must: - have a primary place of business in New York State, - have a significant business presence in New …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5i-prompt-payment-interestUnified Court System Bulletin No. UCS-229
… notify agencies of a structure change in dues and agency shop fees from salary based to flat rate. Affected Employees … OSC will implement a structure change in dues and agency shop fees for employees in Bargaining Unit F8. OSC will identify employees with Dues (code 456) and agency shop fee (code 457) and automatically adjust the current rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-229-suffolk-county-court-employees-association-dues-and-agencyGold Coast Public Library District – Claims Audit (2014M-237)
… Purpose of Audit The purpose of our audit was to determine whether all claims were audited before payment … Public Library District is located in the Towns of Oyster Bay and North Hempstead in Nassau County. The District was created by special act of the State Legislature to provide library services to residents of the North Shore …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237Accounts Payable Advisory No. 67
… Subject Prompt Payment Interest Reference Executive Order 202.48 ( … ). Executive Order 202.109 ( … ) Guidance Executive Order 202.48 suspended the provisions of State Finance Law …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interestCharter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… accurate and supported. Key Findings Appropriate proof of residency was not on file for 34 of the 60 students in our … residence by $4,200. Key Recommendations Obtain proof of residency documentation annually, or whenever there is a … manner and develop and implement escalation procedures for when it is not. Address and resolve the incorrect billings. …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mNiagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
… Power Coalition revenues; $4.2 million was maintained in the debt service fund although the funds had not been … pay debt. District officials improperly restricted funds in a debt reserve. District officials maintained a capital … Account for Niagara Power Coalition revenues in a special revenue fund. Investigate the source of funds in …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andMiddletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)
… State, distinct and separate from the Town of Hardenburgh in Delaware County and the Town of Middletown in Ulster County. The District, which is governed by a … well as a village, another town and another fire district in Delaware County. Budgeted appropriations for 2014 total …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014mSusquehanna Valley Central School District – Budgeting Practices (2014M-136)
… that planned to use $3.7 million in fund balance to finance the budgets. Instead, the District generated …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136Niagara County – Court and Trust Funds (2015M-228)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2009 through July 14, 2015. Background County officials are responsible for safeguarding court and trust funds in their care. … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2009 …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228Scarsdale Union Free School District – Information Technology (2016M-252)
… The Scarsdale Union Free School District is located in the Town of Scarsdale in Westchester County. The District, which operates seven … $148 million. Key Finding Our audit disclosed areas in need of improvement concerning IT controls. Because of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/scarsdale-union-free-school-district-information-technology-2016m-252Lyons Central School District – Multiyear Planning (2015M-337)
… Background The Lyons Central School District is located in the Towns of Lyons, Arcadia, Galen, Rose and Sodus in Wayne County, the Town of Junius in Seneca County and the Town of Phelps in Ontario County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337Bemus Point Central School District – Reserve Funds (2014M-281)
… The Bemus Point Central School District is located in the Towns of Ellery, Ellicott and Gerry in Chautauqua County. The District, which is governed by an … restricted reserve fund amount should be included in the District’s unrestricted fund balance, which would then …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281Cherry Valley-Springfield Central School District – School Lunch Operations (2015M-175)
… period July 1, 2013 through April 17, 2015. Background The Cherry Valley-Springfield Central School District is located in the Towns of Cherry Valley, Middlefield, Roseboom and Springfield in … Cherry ValleySpringfield Central School District School Lunch …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/cherry-valley-springfield-central-school-district-school-lunch-operationsTown of Esperance – Fund Balance (2016M-405)
… the Village of Esperance within its boundaries, is located in Schoharie County and has a population of approximately … by 9 percent over the last three fiscal years, resulting in an accumulation of $154,849, or 137 percent of the … a plan to reduce the amount of available fund balance in a manner that benefits Town residents. Adopt a written …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-esperance-fund-balance-2016m-405Mechanicville Housing Authority – Tenant Rents (2015M-246)
… Purpose of Audit The purpose of our audit was to examine the Authority’s internal controls over rent payments received … Authority officials do not generate and review audit trail reports. Key Recommendations Ensure that each employee …
https://www.osc.ny.gov/local-government/audits/city/2016/01/15/mechanicville-housing-authority-tenant-rents-2015m-246Village of Suffern – Financial Condition (2013M-273)
… by an elected five-member Board of Trustees, is located in Rockland County and has approximately 11,000 residents. … for preparing, adopting or amending budgets, resulting in unrealistic budgets that caused large deficits in unexpended surplus funds in recent years. The Board has …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273Town of Deerpark – Budget Review (B6-13-18)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2014 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town’s general and highway funds as of December 31, …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18State Agencies Bulletin No. 1837.3
… with payroll processing instructions related to the COVID-19 health crisis and to introduce new Action Reason … to place an employee on a Paid Leave of Absence related to COVID-19, new Time Entry Earnings Codes to apply the statutory maximum on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18373-payroll-processing-instructions-employees-utilizing-covid-19-leaveComptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Ardsley Union Free School District , Babylon Union Free School District , Berkshire Union Free School District , Cobleskill-Richmondville Central … today announced his office completed audits of the Ardsley Union Free School District Babylon Union Free School District …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-auditsOpinion 90-20
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (donation to firemen's … -- Treasurer's Powers (transfer of custody of moneys) INSURANCE LAW, §§9104, 9105: A village treasurer may not transfer custody of foreign fire insurance tax moneys to a firemen's association unless …
https://www.osc.ny.gov/legal-opinions/opinion-90-20