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Opinion 2008-3
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … (authority to make cash refunds of unexpended monies in a capital reserve fund) -- Powers and Duties (authority to make cash refunds of unexpended monies in a capital reserve fund) MUNICIPAL FUNDS -- Capital Reserve …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Accounts Payable Advisory No. 12
… XII, Section 6.Q - Paying and Reconciling Procurement Card Charges , Section 6.Q.- Paying and Reconciling Travel Card Changes and Section 6.Q - Paying and Reconciling … Card Changes with the following added information: In order to help Citibank apply credit card payments properly, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/12-citibank-account-numbers-invoice-fieldState Agencies Bulletin No. 2113
… by virtue of unavoidable proximity to live vehicular traffic within the highway Rights-of-Way are eligible for … New York State (NYS), on NYS highway routes, or on NYS parkway systems at least one-third or more of the time … New York State (NYS), on NYS highway routes, or on NYS parkway systems at least one-third or more of the time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2113-2023-special-assignment-duty-pay-calendar-year-2022State Agencies Bulletin No. 2177
… Cleaning and Maintenance Allowance. Employees who have a Payroll Status of Active, Leave With Pay, or Leave of Absence … above. Employees on an authorized leave of absence with a Payroll Status of Leave of Absence (except with an … dollar). The number of hours for employees who have a Payroll Status of Leave of Absence are based on the number of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2177-2023-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestState Agencies Bulletin No. 2163
… Director, Division of Law Enforcement 001329 Director, Forest Ranger Services 017698 Assistant Director, Forest Ranger Services 017699 Forest Ranger 4, Forest Ranger Services 023925 Office of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2163-2023-uniform-cleaning-and-maintenance-allowance-employees-designatedOpinion 88-11
… for use as a park, subject to a private reversionary right, the land, upon its discontinuance as a park, may be … However, a special act and extinguishment of the private right are necessary for such land to be conveyed to a party … to construct a swimming pool and that the property is not now being used for any municipal purpose and has been …
https://www.osc.ny.gov/legal-opinions/opinion-88-11State Agencies Bulletin No. 285
… of tax. Background Internal Revenue Service regulations require anyone claiming Federal tax-exempt status to file a … year's exemption are to be retained in the employee's payroll office. Agency Actions A report (NPAY738) identifying … identified as claiming exempt from Federal withholding does not provide you with a new W-4 by February 15, 2002, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/285-claiming-exemption-withholding-taxWindows Domain Administration and Management
… of Information Technology Services has security controls in place to ensure appropriate management and monitoring of its Active Directory environment. The audit … controllers ultimately control access and authorization in a Microsoft Windows environment, it is vital to ensure …
https://www.osc.ny.gov/state-agencies/audits/2023/05/31/windows-domain-administration-and-managementState Agencies Bulletin No. 2145
… Purpose: The purpose of this bulletin is to inform agencies that position pools in … 30, 2023, are affected. Background: Certain chart of accounts strings in SFS that are attached to position … OSC Actions: The attachment below contains a spreadsheet of all current position pools that are associated with a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2145-sfs-chartfield-strings-payserv-09152023-09302023-lapse-datesLocal Government Interactive Data
… allows the public to view and analyze a tenyear window of New York State local government finances …
https://www.osc.ny.gov/local-government/interactive-dataX.6 Overview – X. Guide to Vendor/Customer Management
… IDs are to be used by the agency that requested the Single Payment Vendor ID and are authorized by OSC’s VMU. These … OSC Use Only 0400000001 To be used by all agencies when an emergency exists and the vendor cannot be added using vendor … 041. . . . . . . To be used by agencies when replenishing advance accounts and depositing funds to a sole custody …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6-overviewHancock Central School District - Non-Resident Student Tuition (2021M-208)
… established non-resident tuition (NRT) rates in the best interest of District taxpayers. Key Findings Officials did not establish NRT rates in the best interest of District taxpayers. We found: While the … officials established nonresident tuition NRT rates in the best interest of District taxpayers …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208XII.10.A Lapsing and Year-End Procedures for Payment Processing – XII. Expenditures
… received by the agency in satisfactory condition, and/or services have been satisfactorily rendered in full. OSC auditors may confirm the receipt of goods and services for any voucher, including vouchers using lapsing … to approve the voucher and confirm receipt of goods and/or services by the lapse date. If this occurs, the agency could …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10a-lapsing-and-year-end-procedures-payment-processingXI.11 Overview – XI. Procurement and Contract Management
… This section provides information related to unique requirements and specific contract transactions not covered in other sections of this chapter. Guide to Financial … This section provides information related to unique requirements and specific contract transactions not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/x11-overviewXIII.3 Record Retention – Travel and Expense – XIII. Employee Expense Reimbursement
… entirety should be returned so the traveler (or his/her proxy) can attach the necessary documentation. Bulkload … agencies, to the extent possible, OSC will use the expense report attachments in the SFS to review and approve … Travel ( AC 160-S ). For online agencies where a proxy enters and submits a traveler’s expense report into …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii3-record-retention-travel-and-expenseWhite Plains City School District – Financial Management (2020M-71)
… The District’s fund balance over the past five years grew to $97.9 million, the equivalent of 43 percent of the … were overestimated in previous budgets and continued to be overestimated. District officials made year-end transfers totaling about $29 million to reserves. The transfers were made to stay within the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71Who Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process
… the governing board is generally responsible for the audit of claims. The audit of claims is one of the few control procedures that is often executed directly … to fulfilling the need for a thorough and deliberate audit of claims …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsiblePrattsburgh Central School District – Financial Management (2020M-108)
… report - pdf ] Audit Objective Determine if the Board of Education (Board) and Prattsburgh Central School District … million for fiscal years 2016-17 through 2018-19 but none of the money was used or needed to fund operations. For the … Determine if the Board of Education Board and Prattsburgh Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108Brighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)
… complete report - pdf] Audit Objective Determine whether credit card and travel expenditures were properly approved, … Determine whether credit card and travel expenditures were properly approved …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60Lake Pleasant Volunteer Fire Department, Inc. - Financial Activities (2019M-157)
… whether Department officials provided adequate oversight of operations to ensure financial activity was properly … The Treasurer did not provide sufficient oversight of the bookkeeper hired to account for the Department’s … as required in the bylaws. Key Recommendations Perform all of the Treasurer’s duties as required by the bylaws and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/06/lake-pleasant-volunteer-fire-department-inc-financial