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VII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… be tracked via the NYAR0473 –Appropriated Loan Receivables report. To run the NYAR0473, navigate to Accounts Receivable … to ensure the receivable record has been properly updated. Annual Confirmations Every year letters are sent to the … and account on a General Ledger Journal Entry. Reporting A summary of ALR annual activity is reported in Schedules 10-13 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesX.1 Overview – X. Guide to Vendor/Customer Management
… The purpose of this chapter is to provide the procedures and guidance that Business Units need to register vendors and customers with New York State. VENDOR …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x1-overviewManagement of Internal Controls
… investment has resulted in the creation of about 3,100 jobs at the CNSE complex. Key Findings The FRMC Board of Directors has promoted internal controls that help to ensure that the FRMC continues to support CNSE and … FRMC management retained a new independent auditor to help ensure that future regulatory reporting requirements …
https://www.osc.ny.gov/state-agencies/audits/2013/01/23/management-internal-controlsOversight of Runaway and Homeless Youth
… many of the 20 programs we visited. These included missing smoke detectors, dirty bathroom vents, a loaded power strip …
https://www.osc.ny.gov/state-agencies/audits/2020/08/06/oversight-runaway-and-homeless-youthTown of Friendship – Water Accountability (2013M-281)
… 12, 2013. Background The Town of Friendship is located in Allegany County. The Town is governed by an elected Town … Budgeted water fund appropriations for the 2013 fiscal year totaled $193,819. Key Finding Neither the Board nor the …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-friendship-water-accountability-2013m-281Village of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)
… Clerk-Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to properly manage Village finances. Key Findings The … did not maintain adequate records and reports to allow the Board to properly manage Village finances. …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-remsen-clerk-treasurers-records-and-reports-2020m-119Introduction – Travel and Conference Expense Management
… even when the local government or school district's credit card was used for these expenses. Extension of trips after …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionOnline and Computer-Aided Training – Travel and Conference Expense Management
… library of webinars available for local officials. The Academy for New York State’s Local Officials … Using online …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/online-and-computer-aided-trainingOpinion 91-8
… on bonds) GENERAL MUNICIPAL LAW, §§800(2),(3), 801; LOCAL FINANCE LAW, §61.00(a); TOWN LAW, §177: When a … A municipal officer or employee has an "interest" in any contract with the municipality if he or she receives a direct … courts of this State have held public officials to a high standard of conduct and, on occasion, have negated certain …
https://www.osc.ny.gov/legal-opinions/opinion-91-8Compliance With the Safe Schools Against Violence in Education Act
… whether school districts outside of New York City are properly and accurately reporting statistics on crime and … data to identify school districts with comparatively high rates of incidents to help ensure they have adequate violence … school year, despite the SAVE Act requirement that it do so annually. Further, by not designating these schools, the …
https://www.osc.ny.gov/state-agencies/audits/2015/01/13/compliance-safe-schools-against-violence-education-actState Agencies Bulletin No. 968
… that pursuant to agency requests and in compliance with IRS Rules and Regulations, OSC developed the PayServ … is a duplicate of the original Form W-2; therefore recent address changes will not be reflected. If mailing to the employee, it will be necessary to use the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/968-automated-process-reissued-2009-form-w-2-wage-and-tax-statementProcessing of Paper Tax Returns
… has taken to correct the problems and ensure satisfactory contractor performance in the future. The audit covers the … to process the paper returns. Although NYSID is the prime contractor, its duties are largely administrative in nature. …
https://www.osc.ny.gov/state-agencies/audits/2014/04/09/processing-paper-tax-returnsControls Over Cash Advance Accounts
… Purpose To determine whether the Workers' Compensation Board (WCB) … controls over the cash advance accounts it oversees to ensure the money is properly accounted for and used for …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsControls Over Cash Advance Accounts
… over the cash advance accounts it oversees to ensure the money is properly accounted for and used for appropriate … such as petty cash, travel, and other funding needs (e.g., confidential, patient, and resident allowances). … over the cash advance accounts it oversees to ensure the money is properly accou …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsLow-Income Housing Trust Fund Program
… audit covers the period April 1, 2008 through December 11, 2013. Background The Housing Trust Fund Corporation's …
https://www.osc.ny.gov/state-agencies/audits/2014/08/28/low-income-housing-trust-fund-programOpinion 2006-10
… (charging back portion of salary of town engineer) -- Real Property (use of proceeds from lease of district property) … of appeals. You ask whether revenues derived from the rental of town real property located in the area of the town … in order for towns to credit revenues received through the rental of town property and the temporary investment of town …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10Opinion 2006-2
… et seq .). Under both articles 12 and 12-A, a public hearing is required and, in certain instances, the approval … district must be stated in both the petition and notice of hearing (Town Law §§191, 193[1]). Under article 12-A, the … of the improvement must be set forth in the notice of hearing (Town Law § 209-d[1]). Since there is nothing in …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Opinion 2007-2
… Board of Elections (liability for expenses of); (authority to charge back expenses of); (method of charging back … LAW §§3-226, 4-136 and 4-138: Counties may, but are not required to, charge back to towns and cities all or a portion … towns using any method the county reasonably determines is equitable. Although a county may not turn over the care, …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2Opinion 88-70
… REFERENDUM -- Advisory (fluoridation of water) GENERAL CITY LAW, §20(2), (7); GENERAL MUNICIPAL LAW, §6-c(8): LOCAL … §34.00: In the absence of express statutory authority, a city may not conduct an advisory referendum on whether to … of express statutory authority ( McCabe v Voorhis , 243 NY 401, 153 NE 849; Mills v Sweeney , 219 NY 213, 114 NE 65; …
https://www.osc.ny.gov/legal-opinions/opinion-88-70DiNapoli: New York's Higher Education Sector Boosts State and Local Economies, but Job Recovery Lags
… institutions employed over 296,000 people, paying wages of around $26.5 billion in 2023, but the sector still has … spending and more,” said DiNapoli. “These institutions of learning also foster long-term economic growth by creating … spending on research and development (R&D) by colleges and universities totaled $8.3 billion in 2022. New York ranks …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-new-yorks-higher-education-sector-boosts-state-and-local-economies-job-recovery-lags