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XIX.1.A When is a Project ID Needed – XIX. Project Costing (PCIP)
… In accordance with the Project Definition, the Project Costing Improvement … Project (PCIP) establishes standard guidance for when a project is needed. The following table explains if a scenario … In accordance with the Project Definition the Project Costing Improvement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1a-when-project-id-neededAccounts Payable Advisory No. 55
… Subject: Invoice Received Date Reference: Guide to Financial Operations (GFO), Chapter XII, Section 5.F – Invoice Received Date Guidance: Effective July 12, 2018, the Invoice Received Date is required for all payments to vendors … Invoice Received Date …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/55-invoice-received-dateAccounts Payable Advisory No. 56
… 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 , …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/56-separation-dutiesXV.16.B Sole Custody Reporting – XV. End of Year
… On or before April 1st of each year, the Online Services Sole Custody Reporting Application, ( … ), for reporting agency sole custody account balances will be available for agencies … to accurate, complete and timely filing of required sole custody bank account information. For more information …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16b-sole-custody-reportingHalcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s members ensured that … County. The Department provides fire protection services to the Middletown-Hardenburgh Fire District and has … bills for payments and for reviewing the Treasurer’s work to ensure that all cash receipts and disbursements are …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190Brookfield Central School District – Claims Audit Process (2018M-6)
… claims as an entire Board as required by Education Law or appoint a claims auditor. Ensure that claims paid prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6Onondaga-Cortland-Madison Board of Cooperative Educational Services – Managed Technical Support (2016M-299)
… all services provided to districts are properly billed and use a consistent billing method to bill for the servic …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/16/onondaga-cortland-madison-board-cooperative-educational-services-managed-technicalIslip Union Free School District – Financial Condition (2013M-213)
… audit was to examine the District’s financial condition for the period July 1, 2011, to April 30, 2013. Background … five elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were approximately $70.6 million. … unexpended surplus funds to support planned deficits for the 2010-11 and 2011–12 fiscal years. The Assistant …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/islip-union-free-school-district-financial-condition-2013m-213Carle Place Union Free School District – Payroll (2016M-69)
… Finding Although the payroll clerk performs procedures to double check her own work, the review process should involve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/carle-place-union-free-school-district-payroll-2016m-69Hancock Central School District – School Lunch Operations (2015M-176)
… meals offered to students were nutritious and prepared in the most economical and productive manner for the period … located in the Towns of Hancock, Deposit and Tompkins in Delaware County. The District, which operates two cafeterias that service approximately 380 students and 150 employees, is governed by a five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/hancock-central-school-district-school-lunch-operations-2015m-176Edmeston Central School District – School Lunch Operations (2015M-174)
… Pittsfield, Otsego and Plainfield in Otsego County and the Town of Brookfield in Madison County. The District, which … and make changes to their operations that could increase student participation and generate more revenue. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174Town of Morris – Board Oversight (2013M-75)
… for the period January 1, 2012, through February 21, 2013. Background The Town of Morris is located in Otsego County and has 1,878 residents. … members, govern the Town. The Town’s annual budget for the 2013 fiscal year is $978,616. Key Finding We commend the …
https://www.osc.ny.gov/local-government/audits/town/2013/05/29/town-morris-board-oversight-2013m-75Wainscott Common School District - Financial Condition (2018M-237)
… complete report - pdf] Audit Objective Determine whether the Board and District officials effectively managed general … $2 million on June 30, 2018, or 58.6 percent of the ensuing year’s budgeted appropriations and exceeded the statutory limit by 54.6 to 73.4 percentage points from …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237Village of Tuxedo Park - Board Oversight (2018M-66)
… by the Clerk/Treasurer and Deputy Clerk/Treasurer with little to no oversight by the Board. Competition was not …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66Village of Delhi - Disbursements (2019M-204)
… she was not entitled to. Employees received payment for medical reimbursements totaling nearly $5,700 that lacked … reviews payroll before payment. Create procedures for medical reimbursements to ensure that they are for proper …
https://www.osc.ny.gov/local-government/audits/village/2020/01/31/village-delhi-disbursements-2019m-204Hughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)
… Purpose of Audit The purpose of our audit was to examine the controls over cash disbursements for the … Board of Fire Commissioners, provides fire protection to approximately 9,000 residents. Budgeted appropriations for … The Board did not perform a proper audit of vouchers prior to payment or ensure that adequate supporting documentation …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014mDivorce – Article 14 Benefits
… York State Court of Appeals has determined that retirement benefits are marital property and are subject to equitable distribution. Equitable … Death Benefit, the Cash Refund Contributions option and the Five and Ten Year Certain options. Survivor Benefit … for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/divorceDivorce – New Career Plan
… Relations Order (DRO) if we are to pay a portion of your pension to your ex-spouse. A DRO gives us specific direction on how your retirement benefits should be divided. However, it does not allow for a distribution of your pension until you …
https://www.osc.ny.gov/retirement/publications/1515/divorceDivorce – Career Plan
… has ended. This division must be stated in the form of a Domestic Relations Order (DRO) if we are to pay a portion of your pension to …
https://www.osc.ny.gov/retirement/publications/1642/divorceDivorce – Non-Contributory Plan with Guaranteed Benefits
… benefits should be divided. However, it does not allow for a distribution of your pension until you actually retire, … wishes. Effective July 7, 2008, beneficiary designations for certain benefits are revoked when a divorce, annulment or … otherwise. Beneficiary designations may be revoked for the Ordinary Death Benefit, Cash Refund Initial Value …
https://www.osc.ny.gov/retirement/publications/1513/divorce