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XII.6.L Replenishing an Advance Account – XII. Expenditures
… advance account. Process and Transaction Preparation: Create a regular voucher using the Special Use Vendor ID …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-accountState Agencies Bulletin No. 2353
… the employee has received the full non-taxable amount. CLE Cert Lic Exam Fee Reimburse This taxable CLEFR … union dues or garnishments. Tax Information: The TRT and CLE earn codes increase the employees’ taxable gross and are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2353-new-earn-codes-tuition-reimbursement-and-certification-and-licensureAppendix B – Selected Legal References Pertaining to the Audit of Claims Function – Improving the Effectiveness of Your Claims Auditing Process
… School Districts – Education Law Sections 1604(35), 1709(20-a), 1719(2), 1720(2), 1724, … 2523(2), 2524-2526, 2554(2-a), 2580 BOCES – Education Law Section 1950(4-k) Villages – Village Law Sections … For special district libraries refer to the enabling legislation …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-b-selected-legal-references-pertaining-audit-claims-functionState Comptroller DiNapoli Releases School Audits
… the following school audits have been issued. Bay Shore Union Free School District – Procurement (Nassau County) … from auditing and approving these purchases. Springs Union Free School District – Payroll (Suffolk County) … in accordance with their collective bargaining agreement. Union Free School District of the Tarrytowns – Fixed Assets …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-auditsVillage of Maybrook – Water Operations (2013M-121)
… all advances between funds are repaid no later than the close of the fiscal year in which they were made and that … for all such advances. Implement a formal cost-allocation plan that assigns employee benefit costs to the water fund …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Rivendell School – Compliance With the Reimbursable Cost Manual
… ended June 30, 2014. Background Rivendell is a Brooklyn, New York-based not-for-profit organization that is authorized … the 2013-14 school year, Rivendell served 86 students. The New York City Department of Education (DoE) refers students … Ensure that costs reported on future CFRs comply with all Manual requirements. Other Related Audits/Reports of …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/rivendell-school-compliance-reimbursable-cost-manualAccountability for Traffic Ticket Surcharges
… assessed, collected, accounted for, and reported all traffic ticket surcharge revenue received through its Traffic Violations Bureaus (TVBs). The audit covered the … July 31, 2014. Background New York State Vehicle and Traffic Law authorizes cities with a population of 200,000 or …
https://www.osc.ny.gov/state-agencies/audits/2015/08/10/accountability-traffic-ticket-surchargesOpinion 96-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … among two or more fire districts. Opinions of this Office which predated and are inconsistent with this …
https://www.osc.ny.gov/legal-opinions/opinion-96-19Division of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City
… the developments. Pursuant to New York Codes, Rules and Regulations (Regulations), when they do so, owners are required to enter … in accordance with local codes and State rules and regulations. Each development has an assigned DHCR Housing …
https://www.osc.ny.gov/state-agencies/audits/2023/12/08/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellOpinion 2002-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … provisions; the making of employer contributions for retirement, social security, health insurance, workers' …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12Greenburgh Central School District – Procurement (2024M-147)
… Central School District (District) officials procure time and materials contracts in a cost-efficient manner and provide oversight of awarded contracts? Audit Period July … periodically seek competition for certain goods and services which are anticipated by the district on an as …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/10/24/greenburgh-central-school-district-procurement-2024m-147VII.9.A Fringe Benefits and Indirect Costs Automation – VII. State Revenues and Appropriated Loan Receivables
… with a source code of “FIC” . The process will identify any eligible personal service (PS) charges since the prior … components (Health Insurance, Workers’ Compensation, Pensions, Social Security, Dental Insurance, Vision Benefits, … to easily link back to the prior year. Where two redirects have matching Source definitions for a set of chartfields …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9a-fringe-benefits-and-indirect-costs-automationOpinion 2002-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … provisions; the making of employer contributions for retirement, social security, health insurance, workers' …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Maximus, Inc.
… Findings The contract amendments were set up as time and materials plus a profit. The amendments did not include …
https://www.osc.ny.gov/state-agencies/audits/2014/05/06/maximus-incNorthern Onondaga Public Library District – Cash Disbursements (2013M-236)
… is properly safeguarded. Board members and the Treasurer do not audit each claim prior to the bookkeeper preparing the … the monthly bank reconciliations and cancelled checks. Do not allow payroll checks to be signed using a signature stamp. Do not allow the bookkeeper access to the District’s bank …
https://www.osc.ny.gov/local-government/audits/library/2013/11/08/northern-onondaga-public-library-district-cash-disbursements-2013m-236Town of Sheridan – Cellular Phones (2013M-334)
… of an additional line (approximately $10), rather than the full access charges. Although the Town established some …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-sheridan-cellular-phones-2013m-334Opinion 90-1
… CONSTITUTIONAL LAW -- Gifts and Loans (gifts of moneys to public entities) LOCAL LAWS -- Municipal Funds (authorizing gift of to another municipal corporation) MUNICIPAL FUNDS -- … hazardous waste facility assessments); (contributions to public entities - school district) ENVIRONMENTAL …
https://www.osc.ny.gov/legal-opinions/opinion-90-1Opinion 2006-3
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Franchise Fees (fund to which town … company, which is only operative in the unincorporated area of the town, are to be credited to the part-town general … Home Rule Law §10[1][ii][a][12][a]). 2 As such, in our opinion, the granting of a franchise to a cable company …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Comptroller DiNapoli Releases Municipal Audits
… valid district expenditures. Massapequa Water District – Life Insurance Policies (Nassau County) The district currently holds seven individual life insurance policies with face values totaling $400,000 … law does not authorize water districts to offer whole life insurance policies for its employees and administrators. …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-auditsControls Over CUNY Fully Integrated Resources and Services Tool
… Purpose To determine whether the City University of New York (CUNY) adequately controls access to the CUNY … is an Enterprise Resource Program. The objective of CUNYfirst was to replace CUNY’s legacy systems with an integrated and flexible state-of-the-art solution. During its early phases, CUNYfirst …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/controls-over-cuny-fully-integrated-resources-and-services-tool