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V.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… making operations more efficient. The sections contained in this chapter are intended to provide an overview of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesTown of Butler – Highway Asset Accountability (2024M-115)
… (Town) officials adequately safeguarded and accounted for Highway Department (Department) assets. Key Findings … Butler Town officials adequately safeguarded and accounted for Highway Department Department assets …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115State Agencies Bulletin No. 2299
… Dates: Effective for payroll checks dated January 9, 2025 (Institution) and January 15, 2025 (Administrative). OSC Actions: At the request of Civil … or Longevity Pay with an effective date after January 1, 2025 will remain at the same amount for the calendar year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2299-civil-service-employees-association-csea-local-1000-dues-increaseArdsley Union Free School District – Financial Management (2024M-13)
… As a result, the District levied more taxes than needed to fund operations. The Board and District officials … As a result, the appropriated fund balance was not used to fund operations and taxpayers were taxed more than … budgets and appropriate fund balance only when needed to fund operations. Reduce surplus fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Brookhaven Fire District – Procurement and Information Technology (2014M-339)
… that each financial system user is assigned only one username and password and has not designated someone … that each financial system user is assigned only one username and password and designate someone independent of …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Snyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the … these purchases. We reviewed natural gas and electricity bills from September 2012 through September 2013 and compared … could have saved approximately $4,000 on their electricity bills if they had obtained quotes for these purchases. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365Town of Owego Fire District – Board Oversight (2013M-26)
… the Board’s oversight of cash disbursements, assets and fuel inventories for the period January 1, 2011, to December … officials could not account for more than 50 percent of fuel delivered to two of the three District fire stations. … the Boards oversight of cash disbursements assets and fuel inventories for the period January 1 2011 to December 13 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26Ordinary Death Benefit – Special 20- and 25-Year Plans
… to an on-the-job accident. The ordinary death benefit is a one-time lump sum payment (your beneficiaries would not receive a monthly pension benefit). The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefitCity and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… The purpose of our audit was to examine the Joint Water Project’s operations for the period January 1, 2013 through … agreement in 1991 to form the Poughkeepsie Joint Water Project, which provides water to City and Town as well as … outside of the City’s and Town’s borders. The Joint Water Project is governed by a Joint Water Board which comprises …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236CUNY Bulletin No. CU-381
… Purpose To provide CUNY agencies with information for the manual processing of the salary and other increases. Affected Employees Annual and … This bulletin provides CUNY agencies with information for the manual processing of the salary and other increases …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-381-salary-and-other-increases-employees-represented-new-yorkMonroe 1 Board of Cooperative Educational Services – Procurement of Professional Services (2016M-176)
… Key Findings The purchasing policy and regulations do not indicate when or at what monetary threshold it is appropriate to use written RFPs … the decisions made; and BOCES officials told us that they did not seek competition for certain providers because it was …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/29/monroe-1-board-cooperative-educational-services-procurement-professional-servicesAusable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… The Ausable Valley Central School District is located in Clinton, Essex and Franklin Counties. The District is … swim program coordinator with personal checks and were not all remitted to the Business Office for deposit. System users …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selected2015 Year End Report
… Background The Board administered four sole custody funds in 2015.Board staff enter workers’ compensation claims data … staff follow up appropriately when system alerts indicate a potential duplicate payment. …
https://www.osc.ny.gov/state-agencies/audits/2016/05/09/2015-year-end-reportXIV.13.A Overview – XIV. Special Procedures
… Due Date, the State may be required to make an interest payment to the vendor. This is called Prompt Payment Interest (PPI) or Late Payment charges. A … PPI on a payment. Please see Chapter XII, Section 5.I - Prompt Payment Interest Calculations for more details. If a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13a-overviewRecord of Activities Template – Understanding Your Responsibilities: Elected & Appointed Officials
… . When the ROA is complete, print, sign and date it. Then, submit it to the secretary or clerk of the governing …
https://www.osc.ny.gov/retirement/members/ea-officials/record-activities-templateCity of Hudson – Internal Controls Over Cash Receipts (2013M-102)
… over cash receipts for the period January 1, 2011, to November 13, 2012. Background The City of Hudson is located … 6,700 residents. The City is governed by the Common Council, the legislative body which comprises the President …
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102Swan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… and is located in Sullivan County. The Board of Fire Commissioners consists of five elected members. The … final payment for a $29,997 equipment installment purchase contract, which was not competitively bid, as required. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mArea #10 – Firewalls and Intrusion Detection – Information Technology Governance
… is the process of monitoring the events occurring in a computer system or network and analyzing them for signs … review of network activity even with an automated IDS in place. When a security violation occurs, appropriate …
https://www.osc.ny.gov/local-government/publications/it-governance/area-10-firewalls-and-intrusion-detectionAccounts Payable Advisory No. 31
… Subject : Importance of separating commodity and transmission charges when processing utility invoices for … that some Business Units are not separating commodity and transmission charges when processing utility payments. … ensure the ChartField String (charge line) is correct and appropriate based on the goods and services purchased. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/31-accounting-utility-paymentsVested Retirement Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… under the alternative age 55 plan may receive their full vested benefits at age 55. Tier 2, 3 and 5 members under this plan may receive their full vested benefits at age 62, or may choose early … Tier 1 members under the age 60 plan may receive their full vested benefits at age 60. Tier 2, 3 and 5 members under …
https://www.osc.ny.gov/retirement/publications/1511/vested-retirement-benefit