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IX.12.K Functional Clearance Patterns – IX. Federal Grants
… state holds federal funds in its accounts pending payment to a payee. This includes the time that checks are issued … clear the state's bank account or EFT settlement occurs. To calculate CMIA interest liabilities, it is necessary for OSC to develop functional clearance patterns. This is done by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12k-functional-clearance-patternsIX.12.G Check Clearance Patterns – IX. Federal Grants
… A “check clearance pattern” projects the amount subtracted from a state’s bank account each day after the state makes a … A check clearance pattern projects the amount subtracted from a states bank account each day after the state makes a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12g-check-clearance-patternsAppendix B – Selected Legal References Pertaining to the Audit of Claims Function – Improving the Effectiveness of Your Claims Auditing Process
… Law Section 64 and individual city charters Libraries – For public libraries – Education Law Section 259(1); For special district libraries refer to the enabling …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-b-selected-legal-references-pertaining-audit-claims-functionXIII.10.D Refunds Owed to the State by an Employee - To Agency Sole Custody Account – XIII. Employee Expense Reimbursement
… which the fund was advanced. Guide to Financial Operations REV. 10/01/2025 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10d-refunds-owed-state-employee-using-due-state-offsetState Agencies Bulletin No. 1923
… in dues for Police Benevolent Association of New York State, Inc. (University Police, Encon Police, Park Police, … by the Police Benevolent Association of New York State, Inc. (PBANYS) are affected. Effective Dates Effective … State Agencies Bulletin No 1923 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1923-police-benevolent-association-new-york-state-inc-pbanys-dues-increaseThurston Fire District – Financial Activity (2016M-430)
… 14, 2016. Background The Thurston Fire District is a district corporation of the State, distinct and separate from the Town of Thurston in Steuben County. The District is governed by an elected … Key Recommendations There are no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/08/thurston-fire-district-financial-activity-2016m-430CUNY Bulletin No. CU-687
… Purpose The purpose of this bulletin is to notify agencies of health benefits rate changes. Affected Employees CUNY … employees with health insurance coverage through the City of New York Employee Benefits Program are affected. Effective … The purpose of this bulletin is to notify agencies of health benefits …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-687-city-new-york-health-insurance-rate-changesTown of Fishkill – Audit Follow-Up (2013M-246-F)
… was to assess the Town’s progress, as of March 25, 2015, in implementing our recommendations in the audit report released in February 2014. Background The Town of Fishkill is located … was to assess the Towns progress as of March 25 2015 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/town/2015/06/19/town-fishkill-audit-follow-2013m-246-fCUNY Bulletin No. CU-838
… with health insurance coverage through the City of New York Employee Benefits Program are affected. Effective … health insurance rate changes as requested by the City of New York, Office of Labor Relations. Agency Actions: Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-838-city-new-york-health-benefit-rate-changesForeign Fire Insurance Report Filing
… benevolent associations which receive and use foreign fire insurance tax proceeds (commonly referred to as "two percent … Foreign Fire Insurance Report Filing …
https://www.osc.ny.gov/local-government/required-reporting/foreign-fire-insurance-report-filingAccounts Payable Advisory No. 35
… added for certain payments where agencies receive volume discounts based on timeliness of payment. Agencies are not …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/35-voucher-payment-termsAccounts Payable Advisory No. 40
… of the voucher in the SFS should be used, including the “Misc Charge Amount” field. Effective immediately, vouchers which contain information in the “Misc Charge Amount” field will be rejected. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/40-misc-charge-amount-field-balancing-sectionEllicottville Central School District - Information Technology (2019M-14)
… officials did not provide IT security awareness training for individuals who used District IT assets. Employees accessed websites for social networking, shopping, travel and other personal …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/ellicottville-central-school-district-information-technology-2019m-14Town of Almond - Tax Collection (2019M-188)
… did not always issue receipts or retain adequate evidence of receipt for tax payments collected or to establish tax … in a timely manner. Issue and retain adequate evidence of receipt for all tax payments collected. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-almond-tax-collection-2019m-188Forks Fire District #3 - Financial Planning (2018M-20)
… Board did not adopt financial plans for the maintenance of a reasonable level of fund balance, the funding and use of … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/11/forks-fire-district-3-financial-planning-2018m-20Kings Park Central School District - Procurement of Professional Services (2020M-22)
… District officials did not periodically seek competition for services from five professional service providers who … the procurement policy to establish a reasonable interval for how frequently proposals should be solicited when …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/kings-park-central-school-district-procurement-professional-servicesRockland County Community College - Employee Benefits (2020M-5)
… to the County for health insurance in fiscal years 2018 and 2019. Of the 20 employees paid health insurance buyouts … officials generally agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/community-college/2020/03/20/rockland-county-community-college-employee-benefits-2020m-5Opinion 89-12
… CODES, RULES AND REGULATIONS, §29.3: The employment by a fire district of a professional engineer as an independent … interest exists in the following circumstances involving a fire district contract. You state that the fire district has retained a professional engineer to prepare …
https://www.osc.ny.gov/legal-opinions/opinion-89-12Opinion 88-65
… AND ASSESSMENTS -- Payments (issuance of tax receipts when taxes are paid by mortgagee) REAL PROPERTY TAX LAW, … §986(1)(3): Collecting officers must provide tax receipts to mortgagee banks when taxes are paid from an escrow … for the issuance of tax receipts by the collecting officer to persons not paying the tax and the charging of a fee …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Opinion 95-28
… or other officer of the local government, and not required for immediate expenditure, in obligations of the United … letter of credit issued by a FHLB, offered as security for a financial institution's promise to pay the town under … of credit, the issuing bank must honor a draft or demand for payment that complies with the conditions specified in …
https://www.osc.ny.gov/legal-opinions/opinion-95-28