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Accounts Payable Advisory No. 58
… the voucher until it enters a unique invoice number. In such instances, agencies should exercise due diligence in researching the potential duplicate invoice prior to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/58-unique-invoice-number-requirementsUnion Center Fire Company, Inc. – Internal Controls (2014M-303)
… The Union Center Fire Company, Inc. is incorporated under New York State Not-For-Profit Corporation Law and is located in the Town of Union, Broome County. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/union-center-fire-company-inc-internal-controls-2014m-303Port Washington Fire Department – Budgeting (2015M-209)
… the Board adopted reasonable budgets for the period January 1, 2012 through June 30, 2015. Background The Port … Directors. Expenditures for 2014 totaled approximately $3.9 million. Key Finding The Department underestimated …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/port-washington-fire-department-budgeting-2015m-209Newfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)
… over cash receipts and disbursements for the period January 1, 2013 through September 5, 2014. Background The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financialState Agencies Bulletin No. 1479
… Purpose To notify agencies that the pensionable overtime earnings … dated April 14, 2016 OSC Actions OSC will update PayServ to reflect the pensionable overtime earnings limit for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1479-tier-6-pensionable-overtime-earnings-limit-fiscal-year-2016-employeesCUNY Bulletin No. CU-769
… Benefits Program are affected. Effective Dates: Effective in paychecks dated July 27, 2023, for current and lag … affected employees of the changes communicated to agencies in the July 5, 2023, memo sent from the City of New York, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-769-city-new-york-health-benefit-rate-changes2022 Financial Condition Report – 2022 Financial Condition Report
… budget gap into surplus. This Financial Condition Report can help New Yorkers better understand the impacts of … long-term outlook for State finances. Read More About this Report This report provides citizens with an overview of the financial …
https://www.osc.ny.gov/reports/finance/2022-fcrDiNapoli Releases Rockland County Budget Review
… included an appropriation of $10 million to be applied against the outstanding deficit. For access to state and …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-rockland-county-budget-reviewState Agencies Bulletin No. 2090
… to notify agencies the pensionable overtime earnings limit for Tier 6 ERS members for calendar year 2023 is $19,729.00. Affected Employees Tier … with Chapter 368 of the Laws of 2018, the overtime limit increases each calendar year. The amount of the increase is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2090-tier-6-pensionable-overtime-ot-earnings-limit-calendar-year-2023Village of Speculator – Claims Auditing (2017M-25)
… 31, 2016. Background The Village of Speculator is located in the Town of Lake Pleasant in Hamilton County and has a population of approximately 320. …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-speculator-claims-auditing-2017m-25Town of Italy – Multiyear Planning (2017M-53)
… January 12, 2017. Background The Town of Italy is located in Yates County and has a population of approximately 1,100. … resources are available to replace capital assets in a timely manner. Develop a fund balance and reserve policy …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-italy-multiyear-planning-2017m-53Cheektowaga-Maryvale Union Free School District – Financial Condition (2015M-25)
… Cheektowaga-Maryvale Union Free School District is located in the Town of Cheektowaga, Erie County, and operates four … developing reasonable budgets and managing fund balance in a responsible manner. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/cheektowaga-maryvale-union-free-school-district-financial-condition-2015mBrookhaven-Comsewogue Union Free School District – Professional Services (2015M-267)
… Union Free School District is located in the Town of Brookhaven in Suffolk County. The District, which operates six schools …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/brookhaven-comsewogue-union-free-school-district-professional-servicesAvoca Central School District – Separation Payments (2015M-273)
… of Audit The purpose of our audit was to examine the District’s calculation of separation payments for the period … through September 30, 2015. Background The Avoca Central School District is located in the Towns of Avoca, Bath, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/avoca-central-school-district-separation-payments-2015m-273Town of New Castle - Recreation Department Cash Receipts (2020M-19)
… Recreation Department were properly receipted, deposited and reported to the Town Board. Key Findings The Board did … received at the Department. The Department did not receipt and remit money in a timely manner. For remittances made in May 2018 and May 2019, the Department generated receipts up to 21 days …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-new-castle-recreation-department-cash-receipts-2020m-19Accounts Payable Advisory No. 65
… in special circumstances such as lapsing, fiscal year-end, and emergency payments. For these circumstances, agencies …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/65-accounts-payable-advisory-no-65Dutchess County Water and Wastewater Authority – Cash Receipts (2016M-360)
… internal controls over cash receipts for the period January 1, 2015 through August 17, 2016. Background The … appointed one Director. The Authority’s 2016 budget was $9.3 million. Key Finding The Board and Authority officials …
https://www.osc.ny.gov/local-government/audits/county/2016/11/25/dutchess-county-water-and-wastewater-authority-cash-receipts-2016m-360Stockbridge Valley Central School District - Information Technology (2019M-13)
… District officials did not disable unneeded user accounts in a timely manner. District officials did not provide IT security awareness training to employees. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/stockbridge-valley-central-school-district-information-technology-2019mXIII.5 Alternatives to the State Travel Card – XIII. Employee Expense Reimbursement
… Card program, Business Units must provide alternate means of paying travel expenses. Alternatives exist for paying … in Section 4 – Employee Travel Expense Reimbursement of this Chapter. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii5-alternatives-state-travel-cardTown of Hillsdale – Justice Court Operations (2014M-312)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Court’s financial activities for the period January 1, … 23, 2014. Background The Town of Hillsdale is located in Columbia County and has approximately 1,900 residents. The …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/13/town-hillsdale-justice-court-operations-2014m-312