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State Agencies Bulletin No. 1971
… This bulletin is superseded by Payroll Bulletin No. 1971.1 . Purpose The purpose of this bulletin is to provide step-by-step guidance to enter a Direct Deposit … In PayServ version 9.2, the Employee Record (Empl Rcd) is no longer attached to an employee’s Direct Deposit record. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1971-direct-deposit-guidance-and-audit-queryConstitutional Debt Limit
… For counties, cities, towns and villages: The debt limit is a percentage of the five-year average full valuation of … districts (other than the Big 5 districts) The debt limit is a percentage of the current full valuation. …
https://www.osc.ny.gov/local-government/resources/constitutional-debt-limitAccounts Payable Advisory No. 7
… Number Requirements , Business Units must ensure there is a unique invoice number for each voucher. For information on …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/7-complex-entity-barnes-nobleWhitesboro Central School District – Claims Auditing (2016M-115)
… Purpose of Audit The purpose of our audit was to examine the District’s claims audit …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/whitesboro-central-school-district-claims-auditing-2016m-115Scio Central School District – Payroll (2017M-10)
… 22, 2016. Background The Scio Central School District is located in the Towns of Alma, Amity, Andover, Bolivar, … which operates one school with approximately 320 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/17/scio-central-school-district-payroll-2017m-10Lima Public Library – Procurement (2017M-295)
… Lima Public Library is a municipal public library located in the Town of Lima in Livingston County. The Library is governed by a …
https://www.osc.ny.gov/local-government/audits/library/2018/03/30/lima-public-library-procurement-2017m-295Hamilton-Fulton-Montgomery Board of Cooperative Educational Services – Procurement (2016M-43)
… 31, 2015. Background The Hamilton-Fulton-Montgomery BOCES is an association of 15 component school districts in … 15 component school districts and their 15,600 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/08/hamilton-fulton-montgomery-board-cooperative-educational-services-procurement-2016mVillage of Tivoli – Procurement (2015M-79)
… through July 7, 2014. Background The Village of Tivoli is located in the Town of Red Hook, Dutchess County, and has a population of approximately 1,100. The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tivoli-procurement-2015m-79Village of Fultonville – Claims Auditing (2015M-106)
… 31, 2014. Background The Village of Fultonville is located in the Town of Glen, Montgomery County, and has a population …
https://www.osc.ny.gov/local-government/audits/village/2015/07/24/village-fultonville-claims-auditing-2015m-106Town of Carroll - Audit Follow Up (2013M-221-F)
… - pdf] Purpose of Audit The purpose of our review was to assess the Town’s progress, as of October 2019, in … The purpose of our review was to assess the Towns progress as of October 2019 in …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-carroll-audit-follow-2013m-221-fSchodack Valley Fire District – Cash Disbursements (2016M-98)
… Purpose of Audit The purpose of our audit was to determine if cash disbursements were … Schodack Valley Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/05/07/schodack-valley-fire-district-cash-disbursements-2016m-98Village of Trumansburg - Ambulance Fund Accountability (2018M-168)
… properly accounted for ambulance funds. Key Findings As of May 31, 2018, the ambulance fund had an unidentified cash balance of $16,100. The Village’s general fund and the Town of Hector were …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-trumansburg-ambulance-fund-accountability-2018m-168West Valley Central School District - Financial Management (2018M-7)
… not adequately address funding levels which has resulted in reserves being overfunded and not being used. Key … reserve funds to reasonable levels and use the money in the debt reserve to pay the related debt. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/06/west-valley-central-school-district-financial-management-2018m-7Opinion 94-13
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … municipality has the burden proof (see Legg v Fitzmaurice, 112 Misc 2d 283, 446 NYS2d 961; Kieper v Fitzgibbons, 91 Misc … of Lackawanna, 76 NY2d 900, 561 NYS2d 908, in which the Court of Appeals declined to determine whether a hearing is …
https://www.osc.ny.gov/legal-opinions/opinion-94-13Opinion 2001-12
… library employees as a direct expense of the sponsor. This is in reply to your letter in which you ask whether the … Law §18, enacted originally by L 1981, chapter 277, is the principal defense and indemnification statute for … Officers Law §18[1][a][ii], [v]). The term "employee" is defined to include any person holding a position by …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12Internal Control
… Internal Control Act Standards for Internal Control in New York State Government (Current) / Standards for Internal Control in New York State Government (2007) International Standards … Federal Resources GAO Standards for Internal Control in the Federal Government (Green Book) Provides a framework …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlContract Advisory No. 22
… in the Statewide Financial System (SFS). Once OSC has closed a contract the SFS header status will display “Closed”. No further transactions can be processed against a contract in the “Closed” status. Contracts meeting the criteria below are …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/22-closed-contracts-statewide-financial-systemVillage of Waterford – Board Oversight (2022M-70)
… claims paid in advance of audit at the next regular Board meeting, or ensure annual audits were conducted in a timely … in advance and audit such claims at the next regular Board meeting. Except as specified in Appendix A, Village officials …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70Cohoes City School District – Medicaid Reimbursements (2022M-107)
… services provided. Ensure, session notes are entered in the billing system in a timely manner. Ensure billing reports are reviewed every …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)
… Determine whether highway service labor costs associated with the Town of Chemung (Chemung) and Town of Ashland … Ashland. Had Chemung officials monitored costs associated with the Agreement, Chemung may have avoided incurring … Agreement’s effectiveness. Town officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207