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Revenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… and other balances that could be invested longer term in investments allowable by law. Accelerate Collection and … other entities. Develop procedures for making deposits in a timely manner to ensure funds are protected and earning … these payments can be approved by the governing board in time to avoid late payment charges. Consider using online …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsUnified Court System Bulletin No. UCS-236
… York State Supreme Court elected from the same judicial district. Effective Date(s) 04/06/2017 for Administration Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-236-april-2017-salary-increase-judges-justices-and-new-york-cityOpinion 90-3
… 460 (clergy) and 464 (incorporated associations of volunteer firemen) of the Real Property Tax Law and (2) the …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Unified Court System Bulletin No. UCS-251
… reflective of the October 2014, April 2015, April 2016 and April 2017 Salary Increases for Bargaining Units SR and SY, and provide instructions for payments not processed … reflective of the October 2014 April 2015 April 2016 and April 2017 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-251-november-2017-adjustment-basic-annual-salary-bargaining-unitsContact Update and Online Help for Local Officials
… Contact Update The Division of Local Government and School Accountability, in the Office of the New York State … log in with your username and password. Online Services School Districts and BOCES will continue to update their … . Contact Update Online Help NAVIGATING THE SITE Once you've logged into the system, a list of your …
https://www.osc.ny.gov/local-government/resources/contact-update-and-online-helpOpinion 99-5
… be provided to residents of the school district by the member libraries of the cooperative library system. The … be provided to residents of the school district by the member libraries of the cooperative library system. Amounts … 23 Opns St Comp, 1967, p 387). A review of the legislative history of the amendment to section 256 by L 1967, ch 136, …
https://www.osc.ny.gov/legal-opinions/opinion-99-5Opinion 92-54
… will not be directly affected by the bank's dealings with the town; and that the individual's duties at the bank … You have also advised us that there are several other banks located in the town that can be designated a depository … be prohibited by section 801, if at least two other banks are unwilling or unable to purchase the notes at the …
https://www.osc.ny.gov/legal-opinions/opinion-92-54Unified Court System Bulletin No. UCS-335
… processing of the April 2024 UCS Salary Increases and provide instructions for payments not processed … Association 87 Management/Confidential 86 Unrepresented and Benefits Ineligible Employees 88 New York City Judicial … the Unified Court System of the State of New York (UCS) and the affected bargaining units (Bargaining Units DR, F8, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-335-april-2024-state-new-york-unified-court-system-ucs-salaryOperational Advisory No. 12
… these dates in SFS. OSC will issue a monthly operational advisory regarding open accounting periods. Currently, the …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/12-obligation-accounting-and-budget-datesCity of Yonkers – Information Technology (2017M-86)
… of Audit The purpose of our audit was to determine whether City officials established adequate internal controls over … June 30, 2014 through November 30, 2016. Background The City of Yonkers is the fourth largest city in New York State, with a population of more than …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
… establish adequate IT controls over network user accounts. In addition to sensitive IT weaknesses communicated … a half million dollars was paid to IT service providers. In addition, because officials did not develop a written IT … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assetsKIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… and is governed under Education Law Article 56. The KIPP Tech Valley Charter School, located in the City of Albany, … KIPP Tech Valley Charter School Enrollment and Billing 2012M256 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256East Aurora Union Free School District - Procurement (2023M-125)
… policy and procedures as required by GML Section 104-b. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… in our prior audit report, dated March 2013, and whether the District established policies and procedures to ensure that District property was purchased and disposed of in a legitimate and cost-effective manner for … Wayne Central School District Financial Management and Property Purchase and Disposal 2014M152 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseTown of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… Town of Hempstead Sanitary District Number 14 is located in the Town of Hempstead in Nassau County. The District is governed by an elected … the Office of the State Comptroller. Key Recommendations In accordance with General Municipal Law, adopt a code of …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Town of Morehouse – Records and Reports (2021M-182)
Determine whether the Town of Morehouse Town Town Supervisor Supervisor maintained complete accurate and timely financial records and reports
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182XI.11.H Early Pay Discounts for Procurement Contract Purchases – XI. Procurement and Contract Management
… should include language similar to the following: Where Contractor generally offers more advantageous special price … for the life of such general offer or promotion . If the Contractor offers an early payment discount, at any point in … State than the terms that are contractually obligated, the Contractor shall include the payment terms of the discount on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11h-early-pay-discounts-procurement-contract-purchasesXIII.2.D Expense Report Payment – XIII. Employee Expense Reimbursement
… information is used on the expense report. To ensure travel and expense reimbursements are deposited into the … institution to distribute deposits according to a specific plan, any direct deposits from the State, including expense … reimbursements, will be distributed pursuant to this plan. Accordingly, employees should review this distribution …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2d-expense-report-paymentXIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… . The subject should indicate that the email is regarding an adjustment to a prior tax year. Additionally, … at a minimum: The tax year for which the adjustment is applicable The adjustment amount The employee’s name The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsHolland Central School District – Claims Audit (2021M-210)
… District (District) Board of Education (Board) ensured that claims were adequately supported and properly audited before payment. Key Findings The Board did not ensure that claims were adequately supported and properly audited … School District District Board of Education Board ensured that claims were adequately supported and properly audited …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210