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XVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… Policy References: Section 40-a of the State Finance Law generally sets forth the basis for recognizing an appropriated loan receivable. Process and Document Preparation: There are two categories of receivables on the Statement of Net Position and Balance … Section 40a of the State Finance Law generally sets forth the basis for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsContract Participation of Minority- and Women-Owned Business Enterprises
… and accurately reported its results to the Department of Economic Development. Background Article 15-A of the New … uses self-reported information from prime contractors to support the MWBE subcontractor utilization numbers that it … were in fact received by MWBEs, we sent confirmation letters to 102 MTA prime and subcontractors for 274 payments. …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/contract-participation-minority-and-women-owned-business-enterprisesState Agencies Bulletin No. 1880
… update process and provide data entry instructions for SRA and TDA deductions to ensure compliance with IRS … must insert a new effective dated row for the applicable SRA/TDA deduction code in the employee’s General Deduction … must insert a new effective dated row for the applicable SRA/TDA deduction in the employee’s General Deduction Data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1880-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaPayroll Improvement Project Bulletin No. PIP-017
… surrounding cutover has been extended to include: Saturday 02/27 6:30 am – 4:00 pm Sunday 02/28 6:30 am – 4:00 pm Monday 03/01 6:30 am – … am – 8:00 pm Wednesday 03/17 6:00 am – 8:00 pm Thursday 03/18 6:00 am – 8:00 pm * system availability Monday, 3/15 is to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-017-post-production-support-payserv-92Town of Marathon – Transparency of Fiscal Activities (S9-25-21)
… Town of Marathon (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) … did the Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? … of 2,038, Town officials budgeted a total of $1.1 million for the general fund and highway fund appropriations in …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-marathon-transparency-fiscal-activities-s9-25-21State Contract and Payment Actions in January
… counties. $1.2 million with Coyle Industries, Inc. for building repairs and campground improvements at Harriman … Thruway Authority for construction expenses for the new Western NY Welcome Center in the town of Grand Island. $2.4 million to the city …
https://www.osc.ny.gov/press/releases/2019/02/state-contract-and-payment-actions-januaryAudit Committee Charter Guidance and Template
… and submit to the board for approval, a formal, written charter, which must include provisions regarding the … of education can use for establishing an audit committee charter. A sample charter is provided at the end of this guidance. This sample … Audit Committee Charter Guidance and Template …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateState Police Bulletin No. SP-207.1
… State Police of OSC’s automatic processing of the April 1, 2020 and April 1, 2021 Retroactive 2% Salary Increases and … salary increases for eligible employees effective April 1, 2020 and April 1, 2021 for Troopers in Bargaining Unit 07 and … Due to the Division of the Budget decision to defer the 2020 and 2021 salary increases, these increases will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-2071-april-1-2020-and-april-1-2021-retroactive-2-salary-increases-state-0Comptroller DiNapoli Releases School Audits
… . State Comptroller DiNapoli has made it a priority to audit school district and charter school finances and … the district is incurring only necessary overtime costs. While the district’s payroll instructions state that … source in the annual budgets from 2011-12 through 2015-16, but the district’s operations did not always use the fund …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0Additional Service Credit for Sick Leave (Section 341[j]) – Career Plan
… optional sick leave benefit. If your employer has chosen to offer this benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire directly … For example, if you have 19½ years of service credit but your pension will improve substantially if you have 20 …
https://www.osc.ny.gov/retirement/publications/1642/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Article 14 Benefits
… optional sick leave benefit. If your employer has chosen to offer this benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire directly … For example, if you have 19½ years of service credit but your pension will improve substantially if you have 20 …
https://www.osc.ny.gov/retirement/publications/1644/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Non-Contributory Plan with Guaranteed Benefits
… employer has chosen to offer this benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. To be … year after separating from service. The additional credit is determined by dividing the total unused, unpaid sick leave …
https://www.osc.ny.gov/retirement/publications/1513/additional-service-credit-sick-leave-section-341jGorham-Middlesex Central School District – Online Banking Access (2022M-179)
… Central School District (District) officials limited online banking access and permissions to Board-authorized … users. Key Findings District officials did not ensure online banking access was limited to Board-authorized users because no one reviewed online banking users’ access and permissions. Officials at …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179Camillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… Department’s internal controls over financial operations for the period of January 1, 2012 through October 31, 2013. … Volunteer Fire Department is incorporated under the Not-For-Profit Corporation Law and is located in the Town of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072Brighton Central School District – Separation Payments (2016M-119)
… Background The Brighton Central School District is located in the Towns of Brighton and Pittsford in Monroe County. The District, which operates five schools … officials did not have written policies or procedures in place to provide guidance to employees and District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119Watervliet City School District – Fiscal Stress (2014M-149)
… to issue revenue and tax anticipation notes to meet cash flow needs. The Board and District officials failed to … fund balance to be maintained to provide sufficient cash flow and avoid relying on short-term borrowing. Monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149City of Newburgh – Budget Review (B6-16-17)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2017 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling … City of Newburgh Budget Review B61617 …
https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17Thousand Islands Central School District – Purchasing (2016M-283)
… period July 1, 2014 through April 30, 2016. Background The Thousand Islands Central School District is located in the … Thousand Islands Central School District Purchasing 2016M283 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283Village of Hempstead – Budget Review (B17-7-6)
Village of Hempstead Budget Review B1776
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6Village of Tannersville – Water Department Operations (2016M-417)
… 2016. Background The Village of Tannersville is located in the Town of Hunter in Greene County and has a population of approximately 700. …
https://www.osc.ny.gov/local-government/audits/village/2017/05/05/village-tannersville-water-department-operations-2016m-417