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City of Sherrill – Payroll and Community Activity Center Cash Receipts (2017M-228)
… and wages were accurately paid and to determine whether cash receipts from the Community Activity Center were … approximately $1.55 million and Community Activity Center cash receipts totaled $196,000. Key Findings City officials …
https://www.osc.ny.gov/local-government/audits/city/2017/12/22/city-sherrill-payroll-and-community-activity-center-cash-receipts-2017m-228Schenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)
… to examine whether internal controls over Culinary Arts cash receipts are appropriately designed and operating … year were approximately $29.5 million. Key Findings Cash collections from the baking class, the bakery and the … submitted to the Bursar in a timely manner. Employees used cash received from sales to purchase food and supplies. Key …
https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selectedVII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… amount of the reduction to the advance. The Special Use Vendor ID, fund, program, and department assigned to the … CASH ADVANCES (Not used to reimburse an advance account.) Payment Type Advance Account Code Petty cash 59001 Travel …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advanceControls Over Cash Advance Accounts
… it oversees to ensure the money is properly accounted for and used for appropriate business expenses. The audit covers … to State agencies for purposes such as petty cash, travel, and other funding needs (e.g., subpoena fees). Advances are issued from agency appropriations and the cash is transferred from the State Treasury to a …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsState Agencies Bulletin No. 1685
… in the employee’s taxable gross, and are subject to all employment and income taxes. Income taxes will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1685-2018-csea-and-pef-over40-comp-time-ii-cash-outDivision of Housing and Community Renewal Bulletin No. DH-77
… the Division of Housing and Community Renewal instructions for processing the 2015 CSEA, PEF and RRSU Over40 Comp Time … Time Entry Interface (NPAY502) using Earnings Code DH4 (for Hourly employees) or Earnings Code D40. Earnings Begin … the Division of Housing and Community Renewal instructions for processing the 2015 CSEA PEF and RRSU Over40 Comp Time II …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-77-2015-csea-pef-and-rrsu-over40-comp-time-ii-cash-outState Agencies Bulletin No. 2071
… Purpose The purpose of this bulletin is to provide agency … for processing the 2022 CSEA and PEF Over40 Comp Time II Cash Out. Affected Employees Employees in the … the employee’s paycheck stub or direct deposit advice. D40 Over 40 Cash Out DH4 Over 40 Hourly Cash Out 40C Over 40 Cash …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2071-2022-csea-and-pef-over40-comp-time-ii-cash-outState Agencies Bulletin No. 2171
… Purpose: The purpose of this bulletin is to provide agency … for processing the 2023 CSEA and PEF Over40 Comp Time II Cash Out. Affected Employees: Employees in the … the employee’s paycheck stub or direct deposit advice. D40 Over 40 Cash Out DH4 Over 40 Hourly Cash Out 40C Over 40 Cash …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2171-2023-csea-and-pef-over40-comp-time-ii-cash-outState Agencies Bulletin No. 1773
… Purpose The purpose of this bulletin is to provide agency … for processing the 2019 CSEA and PEF Over40 Comp Time II Cash Out. Affected Employees Employees in the … the employee’s paycheck stub or direct deposit advice. D40 Over 40 Cash Out DH4 Over 40 Hourly Cash Out 40C Over 40 Cash …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1773-2019-csea-and-pef-over40-comp-time-ii-cash-outState Agencies Bulletin No. 1951
… for processing the 2021 CSEA and PEF Over40 Comp Time II Cash Out. Affected Employees Employees in the following … Employees Federation (PEF), employees are permitted to cash out up to 120 hours of accrued Over40 Comp Time II … Effective Dates The 2021 CSEA and PEF Over40 Comp Time II Cash Out should be processed in the following pay periods: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1951-2021-csea-and-pef-over40-comp-time-ii-cash-outState Agencies Bulletin No. 1867
… for processing the 2020 CSEA and PEF Over40 Comp Time II Cash Out. Affected Employees Employees in the following … Employees Federation (PEF), employees are permitted to cash out up to 120 hours of accrued Over40 Comp Time II …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1867-2020-csea-and-pef-over40-comp-time-ii-cash-outTown of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… the Planning and Zoning, and Recreation Departments’ cash collections. Key Findings Town officials did not … the Planning and Zoning, and Recreation Departments’ cash collections. Officials also did not establish adequate cash collection controls. As a result, we could not confirm …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6State Agencies Bulletin No. 1349
… The payment is calculated at the straight time rate based on the employee’s salary on the Effective Date. Agency Actions To pay the 2014 CSEA or … employees, agencies must submit the following information on the Time Entry page or the Time Entry Interface (NPAY502) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1349-2014-csea-and-pef-over40-comp-time-ii-cash-outXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… the timing for reporting measurements made on a cash or accrual basis in the State’s financial statements. As defined … on total economic resources (proprietary funds) employ the accrual basis of accounting, which recognizes increases and … accrual accounting results in accounting measurements based on the substance of transactions and events, rather …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusCanaseraga Central School District – Cafeteria Cash Receipts (2014M-57)
… our audit was to evaluate internal controls over cafeteria cash receipts for the period July 1, 2012 through January 29, … written policies and procedures governing cafeteria cash receipts. The Treasurer does not routinely receive and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57West Genesee Central School District – Segregation of Duties (2016M-303)
… was to determine if the District’s controls over certain cash receipts were adequate for the period July 1, 2014 … has not established written policies or procedures for the cash receipts process at the District’s Business Office or for the Food Service Department. Key duties of cash handling, recordkeeping and reconciliation are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303Portville Central School District - Cafeteria Collections (2018M-244)
… Key Findings The Board did not adopt written cafeteria cash receipt policies, cash receipt duties were not properly segregated and the Cafeteria Manager did not adequately oversee the cash receipt function. Cafeteria collections totaling $7,200 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-cafeteria-collections-2018m-244VII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… Section 115 of the State Finance Law authorizes the establishment of cash advance accounts. The moneys are to be used in … disbursements to bank statements as described in Section 10.F - Cash Advance Reconciliations and Annual Confirmation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewDiNapoli: Town of Bennington Audit Leads to Arrest
… of the missing funds back into town accounts using cash she claimed to have in her home and that was found in a … in town hall. “It raises a red flag when we discover cash missing and suddenly the clerk is repaying the town,” … than the amount collected. On Sept. 3, 2013, prior to a cash count with auditors, the town clerk made a deposit …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-town-bennington-audit-leads-arrestVII.10.B Establishing and Increasing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… charged to that department are moved to a valid department on an AP Journal Voucher prior to the inactivation. The … use the same Vendor ID, fund, and program, as reported on the public query, on the credit line of the AP Journal Voucher. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10b-establishing-and-increasing-cash-advance