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XII.9.G Reissuing or Cancelling a Refund Check – XII. Expenditures
… – Reissuing or Cancelling a Vendor, Employee Expense, or SSP Check of this Chapter. Occasionally, the Post Office may …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9g-reissuing-or-cancelling-refund-checkUnified Court System Bulletin No. UCS-159
… Affected Employees Eligible graded salaried employees in the following bargaining units: SR , SY , SN , SG , S9 , … increments (longevity pay) for certain court employees in the Unified Court System (UCS). The Laws of 2008 Chapter … payment of a longevity bonus for certain court employees in UCS. Effective Date(s) Effective 4/1/10, paycheck dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-159-april-2010-service-increments-longevity-pay-and-longevityCity of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… and calculated revenues upon which their payments in lieu of taxes (PILOTs) are based on. These projects have … monitor projects’ progress and document findings in writing. Require the City or one of the taxing …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectOpinion 2007-1
… MUNICIPAL LAW §§103, 104-b: County contracts with private bus companies to provide paratransit services in connection … §104-b. You state that the county contracts with private bus companies to provide paratransit services in connection … do not have the functional capability to ride fixed-route buses due to a disability. The bus companies would …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1Opinion 97-8
… This opinion represents the views of the Office of the State Comptroller at the time it was … SECOND CLASS CITIES LAW, §64; MUNICIPAL HOME RULE LAW, §10(l)(ii)(a)(5): A city is not required by general State statute … St Comp, 1956, supra ; Municipal Home Rule Law, §10[l][i], [ii][a][5]). February 21, 1997 Terrence M. Hammill, Mayor …
https://www.osc.ny.gov/legal-opinions/opinion-97-8Opinion 95-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … DISTRICTS -- Central High School Districts (apportionment of expenses among school districts included therein) WORDS … to be used for the apportionment required by section 1908 of the Education Law …
https://www.osc.ny.gov/legal-opinions/opinion-95-16XI.14.A Publication of Procurement Opportunities – XI. Procurement and Contract Management
… Economic Development Law Article 4-C, titled "The Procurement Opportunities … authority intentions to contract for goods and services in the amount of $50,000 or more in The New York State Contract Reporter . The statute … In 1988 the Economic Development Law was amended by adding a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14a-publication-procurement-opportunitiesIX.7.H Federal Funding Accountability and Transparency Act (FFATA) – IX. Federal Grants
… must submit reports to the FFATA Subaward Reporting System (FSRS) for display on www.usaspending.gov . The prime …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7h-federal-funding-accountability-and-transparency-act-ffataXVI.2 Financial Reporting Policies – XVI. Financial Reporting
… to prepare periodic financial reports in accordance with GAAP. GASB Statements and Interpretations are the main sources for GAAP guidance. GASB Statements and Interpretations are … to prepare periodic financial reports in accordance with GAAP …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesXVI.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 … Process and Document Preparation: There are two categories of receivables on the Statement of Net Position and Balance Sheet - "Accounts Receivable" and … 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-grantsTown of Carmel - Procurement (2019M-179)
… procurement policy does not provide a clear method for procuring professional services. The Town procured … The Town did not obtain the required number of quotes for 34 purchases totaling $59,426, a proposal for one purchase totaling $13,404 or competitively bid three …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179Kings Park Central School District - Procurement of Professional Services (2020M-22)
Determine whether the Board and District officials adhered to the law and District policy when procuring professional services
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/kings-park-central-school-district-procurement-professional-servicesState Agencies Bulletin No. P-976
Payment for Time Spent on Jury Duty to Employees NOT Eligible for Leave with Pay Under the Attendance Rules
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-976.pdfInlet Common School District – Claims Processing (2023M-180)
Determine whether Inlet Common School District (District) claims were adequately supported, for appropriate purposes, audited and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/inlet-common-school-district-2023-180.pdfRetirement Option Election Form for Tier 3, 4, 5 and 6 Members for Designating Multiple Beneficiaries (RS6400)
To select a pension payment option when applying for retirement, Tier 3, 4, 5 and 6 members with multiple beneficiaries use form RS6400.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6400.pdfRetirement Option Election Form For Tier 3, 4, 5 and 6 Members (RS6399)
To select a pension payment option when applying for retirement, Tier 3, 4, 5 and 6 members with one beneficiary use form RS6399.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6399.pdfLowville Academy and Central School District - Claims Audit Process (2019M-154)
Determine whether claims were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/lowville-academy-central-2019-154.pdfMadrid-Waddington Central School District - Claims Audit Process (2019M-1)
Determine whether claims were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/madrid-waddington.pdfXII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures
… exceeds the purchase order due to allowable variances in price or quantity, the purchase order must be amended to …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-orderEast Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… fire department in excess of $26,000, including the payment of personal expenses. The District retained an … to perform the duties of Secretary-Treasurer. Town law requires that the positions of District Treasurer and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operations