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City of Glen Cove -- Budget Review (B17-7-12)

… totaling $12.8 million to liquidate various accumulated fund deficits for the fiscal year ending December 31, 2006. … are reasonable. City officials are projecting an operating surplus of $3.26 million in the general fund, a $38,615 surplus in the water fund and a $36,751 surplus in the golf …

https://www.osc.ny.gov/local-government/audits/city/2017/10/13/city-glen-cove-budget-review-b17-7-12

Cost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor

… position must should have or be able to obtain expertise in district finances, and have expertise with purchasing … Any clerical or professional personnel directly involved in accounting and purchasing Any individual responsible for …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditor

DiNapoli Announces Lowered Fees for New York State's 529 College Savings Direct Plan

… Plan has more than 650,000 accounts valued at more than $16 billion.  “New York’s 529 College Savings Program has … oversee New York’s program.  With approximately $16 billion in total assets, New York’s 529 Direct Plan is the … beginning in 2009 which decreased management fees from 0.55 percent to 0.17 percent. The Direct Plan offers a variety …

https://www.osc.ny.gov/press/releases/2014/10/dinapoli-announces-lowered-fees-new-york-states-529-college-savings-direct-plan

City of Olean – Budget Review (B17-1-3)

… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … review letter issued in March 2016. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1713 …

https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3

Cayuga County Probation Department – Internal Controls Over Financial Operations (2013M-171)

… January 31, 2013. Background Cayuga County is located in central New York State. The Cayuga County Probation … As of August 2012, the Department held over $16,000 in undisbursed restitution which was collected between one … courts for six of the 31 selected cases that had balances in arrears. Key Recommendations Develop, or review and …

https://www.osc.ny.gov/local-government/audits/county/2013/09/27/cayuga-county-probation-department-internal-controls-over-financial-operations

City of Long Beach – Budget Review (B7-16-9)

… fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been authorized to issue … budget includes revenue estimates of $4.9 million for beach charges, $9.3 million for refuse and garbage charges, … that are expected to be realized from increases to the beach charges, refuse and garbage charges, metered water …

https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9

School Tax Relief (STAR) Program (2012-MS-6)

… primary residences. Property owners are eligible for one exemption for a primary residence only. Local assessors … or entities not eligible to receive them. Our tests of one class of potentially ineligible exemptions at 46 sampled … claim a STAR (or similar) exemption in more than one state. Key Recommendations To State Policy Makers: …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6

Helping Students Get Course Credit: Credit Recovery Programs in School Districts (2012MS-8)

… the school districts adequately monitor students’ progress in successfully completing CRPs. Background If a student is … student can earn credit for the course by participating in one of the make-up credit programs. Two of these make-up credit programs, intensive instruction in deficiency areas of the course and on-line study, are …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/helping-students-get-course-credit-credit-recovery-programs-school

X.6.A Requesting a Special Use Vendor ID – X. Guide to Vendor/Customer Management

… Vendor Management Unit (VMU) for a new Special Use Vendor ID to use in the Statewide Financial System (SFS). Only the VMU can establish a Special Use Vendor ID Number. When a Business Unit determines a need for a Special Use Vendor ID, it should: Complete the New York State Special Use Vendor …

https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6a-requesting-special-use-vendor-id

X.4.D Location – X. Guide to Vendor/Customer Management

… SECTION OVERVIEW AND POLICIES The “Location” section of the Vendor Record contains payment … values defined by the vendor. Agencies should note that Location includes a location name assigned by the Statewide Financial System … The Location section of the Vendor Record contains sets of …

https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4d-location

IX.5.A Billing for Non-Onboarding Agencies – IX. Federal Grants

… billing. Upon billing, these transactions will create temporary bills that will then get approved systematically by SFS, which then results in the temporary bills being changed to actual bills. The system …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5a-billing-non-onboarding-agencies

XI-A.1.B Category Codes – XI-A. Purchasing

… New York State (NYS) uses the United Nations Standard Products and Services Code® (UNSPSC®) set as the category … and/or purchase order in the SFS from a condensed list of code values most appropriate to NYS purchases. If the category code is not on the condensed list or the agency wants to select a more detailed category …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1b-category-codes

Town of Gardiner – Selected Financial Activities (2013M-67)

… to the Library as settlement for the balance of the 2011 real property taxes, capital fund balance and the unexpended … organization (NFP) to purchase land for open space. However, the Town solicited donations totaling … of $50,000 to the NPF toward the NPF’s purchase of open space was done without a contract. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67

Town of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)

… was to evaluate the financial condition of the Town’s sewer and water districts for the period January 1, 2009, to … budgeted appropriations totaled approximately $44,850 for sewer district operations and $75,800 for water district operations. Key Findings The sewer district’s total reported fund balance declined from …

https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216

State Agencies Bulletin No. 1927

… field and the Approved Salary Rate field. Position and Job do not match – if the Position Number equals the NYS Position … field. Lateral Position Change from a Non-M/C Position Where the Employee’s Salary was Equal to or Greater Than Job …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1927-april-2020-managementconfidential-mc-performance-advances

Opinion 88-13

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … interest if the agency sells insurance to the village. You state that the village mayor is the vice-president and holder … It should also be noted that the courts of this State have held public officials to a high standard of …

https://www.osc.ny.gov/legal-opinions/opinion-88-13

Payroll Improvement Project Bulletin No. PIP-013

… Affected Employees All agency PayServ, PS Query, and New York State Payroll Online (NYSPO) users are affected. Agency …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-013-payroll-improvement-project-cutover-schedule-and

Additional Service Credit for Sick Leave (Section 341[j]) – New Career Plan

… optional sick leave benefit. If your employer has chosen to offer this benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire directly … for some members), by 260. Contact your employer or refer to your Member Annual Statement to determine if this benefit …

https://www.osc.ny.gov/retirement/publications/1515/additional-service-credit-sick-leave-section-341j

Additional Service Credit for Sick Leave (Section 341[j]) – Police and Fire Plan

… optional sick leave benefit. If your employer has chosen to offer this benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire directly … for some members), by 260. Contact your employer or refer to your Member Annual Statement to determine if this benefit …

https://www.osc.ny.gov/retirement/publications/1512/additional-service-credit-sick-leave-section-341j

Additional Service Credit for Sick Leave (Section 341[j]) – Basic Plan with Increased-Take-Home-Pay (ITHP)

… optional sick leave benefit. If your employer has chosen to offer this optional benefit, you may receive service … for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire directly … for some members), by 260. Contact your employer or refer to your Member Annual Statement to determine if this benefit …

https://www.osc.ny.gov/retirement/publications/1511/additional-service-credit-sick-leave-section-341j