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XII.8.A Workflow in the Accounts Payable Module – XII. Expenditures
… a batch process advances the voucher to the OSC for audit. Guide to Financial Operations REV. 02/27/2015 … This …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8a-workflow-accounts-payable-moduleOpinion 95-3
… that bear on the issues discussed in the opinion. SALES TAX -- Distribution (calculation of amount set aside for … educational purposes when cities and county levy the same tax); (allocation of amount not set aside for county or … educational purposes when cities and county levy the same tax) -- Pre-emption (where cities and county levy the same …
https://www.osc.ny.gov/legal-opinions/opinion-95-3DiNapoli Applauds as Exxon Finally Agrees to Protect LGBT Rights
… its equal employment and workplace protection policies to prohibit discrimination based on sexual orientation and … occasion that calls for celebration. Exxon's refusal to heed investors' and advocates' calls to uphold LGBT rights had made its name a byword for …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-applauds-exxon-finally-agrees-protect-lgbt-rightsOversight of Contract Expenditures of Palladia, Inc.
… communities, schools, and families through alcohol and drug prevention treatment. In 2014, OASAS entered into a … contract with Palladia, under which Palladia would provide drug and addiction treatment services. During fiscal year …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/oversight-contract-expenditures-palladia-incVIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… revenue deposit or appropriated expenditures of the funds involved. An appropriated transfer moves monies from … must use account codes 60810 “Operating Transfers to Other Funds” in the sending (debit) journal entry chartstring and 36310 “Transfers from Other Funds” in the receiving (credit) journal entry chartstring. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfersVII.10.F Cash Advance Reconciliations and Annual Confirmation – VII. State Revenues and Appropriated Loan Receivables
… and confirm outstanding cash advance balances as of March 31st. In April, agencies must run the public query … GLBU 'BUSINESS UNIT’ - Agency GLBU 'AS OF DATE’ – Enter March 31st of the fiscal year being confirmed 'ACCOUNT … should be emailed to [email protected] : Copy of the March 31st bank statement; Detailed list of “Other” items …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10f-cash-advance-reconciliations-and-annual-confirmationInternal Control System Components
… audits of internal control, and issuing the Standards for Internal Control in New York State Government … (Standards). The Standards form the minimum expectations for internal control in State agencies and public authorities … been fully or consistently implemented across most units. For example, the Department had not defined control …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-componentsOpinion 88-11
… in reply to your inquiry regarding a proposed sale of real property which was conveyed to a village by a deed containing … the restrictive covenant in respect to the use of the property as a public park. You also indicate that the property has never been utilized as a park, with the …
https://www.osc.ny.gov/legal-opinions/opinion-88-11NYSARC, Inc. – NYC Chapter (School-Age Program): Compliance With the Reimbursable Cost Manual
… of Interest State Education Department: New York League for Early Learning, Inc. - Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/nysarc-inc-nyc-chapter-school-age-program-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases School District Audits
… did not establish adequate policies and procedures for network user accounts to prevent unauthorized use or … interests of taxpayers. Officials did not seek competition for insurance coverage totaling $232,624, or for four of six professional service providers paid $301,023 …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsOpinion 88-70
… This opinion represents the views of the Office of the State Comptroller at the time it was … of express statutory authority ( McCabe v Voorhis , 243 NY 401, 153 NE 849; Mills v Sweeney , 219 NY 213, 114 NE 65; Greene v Town Board of Town of Warrensburg , 90 AD2d 916, 456 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-88-70Borrowing Against Your Contributions – Special 20- and 25-Year Plans
… If you aren’t required to contribute (determined by your tier and retirement plan), you can only borrow if you have voluntary … them. How Much You Can Borrow The minimum loan is $1,000. If you joined NYSLRS before January 1, 2018, the …
https://www.osc.ny.gov/retirement/publications/1517/borrowing-against-your-contributionsOpinion 93-2
… that former subdivision four was to be superseded by the new provisions (see McKinney's Sessions Laws of 1977, p 578). …
https://www.osc.ny.gov/legal-opinions/opinion-93-2Opinion 2006-3
… town board, after a public hearing, to grant franchises “for the use of the streets, highways, and public places or … thereof or the space above or under them or any of them, for any specific purpose authorized by law upon such terms … rule, unless a statute provides otherwise, and except for revenues received as a result of a part-town function or …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Opinion 91-32
… and school districts from making gifts or loans of "any money or property to or in aid of any individual, or private … prohibition against the gift or loan of public money to or in aid of private persons or entities contained …
https://www.osc.ny.gov/legal-opinions/opinion-91-32Opinion 94-13
… Section 207-a(2) of the General Municipal Law requires payment of the full amount of regular salary or wages to be … and benefits. Section 207-a(6) also provides that any such payment or benefit unlawfully received by a firefighter shall … returns. We also note, however, that the right to receive payment under section 207-a is a vested property interest …
https://www.osc.ny.gov/legal-opinions/opinion-94-13Opinion 99-16
… 708 of the Laws of 1992, the legislation that enacted the new section 10, the Office of the State Comptroller prepared …
https://www.osc.ny.gov/legal-opinions/opinion-99-16Rensselaer County Water and Sewer Authority – Debt Proceeds (2014M-17)
… Authority’s controls over the issuing of and accounting for water and sewer bond proceeds for the period of June 1, 2008 through May 31, 2013. … and related expenditures were appropriately accounted for. Key Recommendations No recommendations were included in …
https://www.osc.ny.gov/local-government/audits/district/2014/04/11/rensselaer-county-water-and-sewer-authority-debt-proceeds-2014m-17Accounts Payable Advisory No. 46
… agencies must reject the invoice. It is a best practice for agencies to notify the vendor within one business day of … information. See the Guide to Financial Operations XII.4.F for more detail. Reference : For additional information on a proper invoice, please refer …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/46-proper-invoiceDiNapoli Statement on Retirement of Rep. Carolyn McCarthy
New York and Long Island will lose a strong advocate with the retirement of Rep Carolyn McCarthy next year
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-retirement-rep-carolyn-mccarthy