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Ending Your Membership – Basic Plan with Increased-Take-Home-Pay (ITHP)
… an officer or employee with an employer that participates in the New York State and Local Retirement System. 1 …
https://www.osc.ny.gov/retirement/publications/1511/ending-your-membershipEnding Your Membership – En-Con Police Officers Plan
… in the New York State and Local Retirement System. 1 Updated 10/22 …
https://www.osc.ny.gov/retirement/publications/1822/ending-your-membershipIV.3.C Federal Receipts – IV. Accounting Codes - Uses and Descriptions
… Federal receipts include all monies received from the Federal Government. Most of these receipts are grants … programs and are accounted for in Special Revenue – Federal funds, such as: Federal USDA-Food and Nutrition … Federal receipts includes all monies received from the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3c-federal-receiptsIX.6.A Drawdown Overview – IX. Federal Grants
… Prior arrangements have been made with most state agencies to have OSC act as agent for the agency to obtain … Prior arrangements have been made with most state agencies to have OSC act as agent for the agency to obtain …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6a-drawdown-overviewXI.12 Overview – XI. Procurement and Contract Management
… for closing and, if necessary, re-establishing contracts in the Statewide Financial System (SFS). Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12-overviewXIV.14.I Treatment of Infrastructure Assets – XIV. Special Procedures
… Infrastructure consists of roads, bridges, curbs and gutters, streets, sidewalks, … assets that are immovable and of value only to the State. Roads and bridges maintained by the Department of … method, the State will not report depreciation expense for roads and bridges but will capitalize all costs that add to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14i-treatment-infrastructure-assetsXV.9 Revenue Classifications – XV. End of Year
… Agencies are required to take necessary steps to prepare and submit … Agencies are required to take necessary steps to prepare and submit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv9-revenue-classificationsOperational Advisory No. 15
… regarding Cash Advances. Chapter VII – State Revenues and Appropriated Loan Receivables Section 10 – Cash Advances A – Cash Advance Overview B – Establishing and Increasing a Cash Advance C – Reducing a Cash Advance D – Cash Advance Payment …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/15-gfo-update-cash-advancesVendor File Advisory No. 5
… forms have been updated and vendors are now required to use them. Please replace any old forms with the new ones and direct vendors to the new forms, where appropriate. AC 3237-S: New York … Vendor Address In addition, the following form is required to be used by vendors to update their legal business name on …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/5-updated-vendor-formsAccounts Payable Advisory No. 56
… Subject: New section regarding separation of duties Reference: Guide to Financial Operations (GFO), Chapter XI-A, Section 1.A –Separation of Duties Guidance: According to the Standards for Internal … Control in New York State Government , separation of duties is a basic internal control activity that separates …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/56-separation-dutiesAccounts Payable Advisory No. 60
… Subject : Referencing an expired contract Reference : Guide to Financial Operations (GFO), Chapter XI, Section 2.E - Contract Amendments Subject to OSC Review Guidance : This is … to remind agencies that they may not reference an expired contract on a voucher if the goods or services were provided …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/60-referencing-expired-contractChenango County – Departmental Cash Receipts (2015M-21)
… 2014. Background Chenango County is located in the central part of New York and has a population of approximately … County Treasurer’s Office. Key Recommendations There are no recommendations for this audit. …
https://www.osc.ny.gov/local-government/audits/county/2015/04/17/chenango-county-departmental-cash-receipts-2015m-21Long Beach City School District – Controls Over Cash Receipts (2016M-145)
… July 1, 2014 through December 31, 2015. Background The Long Beach City School District is located in Nassau County. … Long Beach City School District Controls Over Cash Receipts …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/long-beach-city-school-district-controls-over-cash-receipts-2016m-145Lawrence Union Free School District – Financial Condition (2016M-52)
… July 1, 2014 through November 6, 2015. Background The Lawrence Union Free School District is located in the Town of … Lawrence Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/lawrence-union-free-school-district-financial-condition-2016m-52Gananda Central School District – Financial Condition (2014M-62)
… Background The Gananda Central School District is located in Wayne County and is governed by the Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/gananda-central-school-district-financial-condition-2014m-62Village of North Syracuse – Claims Audit (2014M-131)
… through November 30, 2013. Background The Village of North Syracuse is located in Onondaga County and has a population … Village of North Syracuse Claims Audit 2014M131 …
https://www.osc.ny.gov/local-government/audits/village/2014/07/18/village-north-syracuse-claims-audit-2014m-131Town of Princetown – Claims Auditing (2015M-50)
The purpose of our audit was to review the internal controls over the Boards claims audit process for the period January 1 2013 through October 31 2014
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-princetown-claims-auditing-2015m-50Pittsford Central School District – Payroll (2021M-129)
… 63 employees we tested. However officials did not ensure: Payroll certifications were completed in a timely manner. Payroll process inefficiencies were identified and corrected. … and processing of direct deposits. Routinely review the payroll process for efficiency improvement opportunities. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/pittsford-central-school-district-payroll-2021m-129Town of Cortlandville - Improving Private Property (2018M-219)
… maintain a Board member’s property with no lease agreement in place. Key Recommendation Consider the legal implications …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-cortlandville-improving-private-property-2018m-219Berne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
… ensure bank reconciliations are presented to the Board in a timely manner. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reports