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Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… other related land use issues. The District is governed by a five-member Board of Directors (Board): one Board member is … ensure that receipts were properly recorded and deposited in the bank and that disbursements were properly supported … The Assistant Treasurer admitted to stealing $4,100 in County funds from 2012 to 2017 and resigned from her …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andTown of Marcellus – Supervisor’s Records and Reports (2013M-375)
… 31, 2013. Background The Town of Marcellus is located in Onondaga County and has a population of 6,200. The Town … required annual financial report for 2010, 2011 or 2012 in a timely manner. The Board did not perform, or provide … include fund balance amounts and reconciled cash balances, in addition to budget-to-actual comparisons for each fund and …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-marcellus-supervisors-records-and-reports-2013m-375DiNapoli: Local Sales Taxes Jump 49.2 Percent in Second Quarter
… required to collect sales tax. The second change, the marketplace provision, now requires online marketplace providers, such as eBay and Etsy, to collect and … year” during which both the economic nexus policy and the marketplace provision were in effect was March 2020 through …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-local-sales-taxes-jump-49-point-2-percent-second-quarterTown of Springfield – Credit Card Purchases (2020M-138)
… We were unable to determine the appropriateness of an online shopping membership totaling $420 and were unable to …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-credit-card-purchases-2020m-138Bus Driver Licensing (Follow-Up)
… of implementation of the four recommendations included in our initial report, Bus Driver Licensing (2012-S-30). … an estimated 8,400 passengers on a total of 38 days. In addition, the Safety and Training Division did not always … drivers. Key Finding MTA officials have made progress in correcting the problems we identified. However, …
https://www.osc.ny.gov/state-agencies/audits/2016/01/21/bus-driver-licensing-followVillage of Port Chester - Dual Employment (2018M-91)
… worked another full-time municipal job worked the hours the Village compensated them for working. Key Findings … not confirm the three employees identified worked all the hours they were paid for. Village officials did not ensure that employees’ days and hours worked were adequately documented, certified by the …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91Unified Court System Bulletin No. UCS-130
… request of the Unified Court System, OSC has established a new deduction code to be used for voluntary participation in a life insurance program administered by Allstate Life of New York. Affected Employees Employees in Bargaining Unit SA, represented by the Citywide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-130-new-deduction-code-539-allstate-life-new-yorkUnified Court System Bulletin No. UCS-184
… Purpose To notify the Unified Court System of the modified eligibility for Deduction Code 550, Boston … file. Agency Actions Notify affected employees. Questions To obtain authorization forms or eligibility, contact Empire … To notify the Unified Court System of the modified …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-184-change-eligibility-boston-mutual-life-insurance-deduction-codeUnified Court System Bulletin No. UCS-79
… the change in attributes for Deduction Codes 353 and 399 , Mutual of Omaha. Affected Employees Employees in Bargaining … pay stub narrative description for Deduction Code 353 to Mutual Omaha Disability and for Deduction Code 399 to Mutual Omaha Companion Life. The current narrative …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-79-change-attributes-and-narrative-descriptions-mutual-omahaRequired Reporting
… Annual Financial Report (AFR) Chart of Accounts Lookup Information on AFR Non-Filers AFR Filing … Foreign Fire Insurance Tax Data Verification (replaces the MA-144) Assessment Roll Verification Employer Retirement … Escrow Fund Court and Trust Reporting AC231 – Report of the Condition of all Court and Trust Funds [.xlsx] AC237 – …
https://www.osc.ny.gov/local-government/required-reportingState Police Bulletin No. SP-151.1
… Deduction Code 482, NYS Police Inv Foundation, established for members of the New York State Police Investigators … Association (NYSPIA) has requested a Deduction Code for the New York State Police Investigators Foundation. … Inv Foundation. The vendor will submit all transactions for enrollments, cancellations, and/or changes in a bi-weekly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-1511-revised-deduction-code-482-new-york-state-police-investigatorsXI.18.G Workers’ Compensation Coverage and Debarment – XI. Procurement and Contract Management
… control, regardless of whether or not the controlling party or parties have any identifiable or documented …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18g-workers-compensation-coverage-and-debarmentArea #1 – IT Policy – Information Technology Governance
… computing environment should dictate the content and number of policies necessary. A small entity with … of the security of the system” is generally defined as meaning unauthorized acquisition of computer data which … key that has also been acquired: (1) Social Security number; (2) driver’s license number or non-driver …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyVIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… An Expenditure transfer is used to adjust or reclassify previously posted expenditure accounting transactions using a General Ledger Journal Entry in SFS. Expenditure transfers include: … An Expenditure transfer is used to adjust or reclassify previously posted expenditure …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfersIndustrial Development Agency Information
… for Local Governments OSC Data by Region - Interactive Map Open Book New York ABO Public Authority Data Other Resources OSC …
https://www.osc.ny.gov/local-government/resources/industrial-development-agency-informationComptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-1XII.8.F Changes to Vouchers After Submission to OSC – XII. Expenditures
… for the voucher (e.g., payment method, bank account for ACH, address sequence for checks). Scheduled Payment Date For … the voucher is processed by OSC. For vouchers payable by ACH, this is the date that funds are made available in the … PM on the date of the payment. For vouchers payable by ACH, the Bureau of State Expenditures must receive …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8f-changes-vouchers-after-submission-oscComptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Bayport-Blue Point Public Library , Cincinnatus Fire District and the Claryville … appropriately and effectively.” Bayport-Blue Point Public Library – Employee Leave Accruals and Procurement (Suffolk …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsControls Over Cash Advance Accounts
… to December 31, 2013. Background Under Section 115 of the State Finance Law, cash advances are issued to State agencies for purposes such as petty cash, travel, and … agency appropriations and the cash is transferred from the State Treasury to a local bank account for use by the agency. …
https://www.osc.ny.gov/state-agencies/audits/2014/04/15/controls-over-cash-advance-accountsVillage of Horseheads – Collections (2023M-169)
… Establish receipt records that document the date, purpose, form and amount of money collected. Annually audit the …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169