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XII.5.A Selecting the Appropriate Voucher Style – XII. Expenditures
… style. Adjustment Voucher Used for entering refunds owed to the State processed via a vendor check or credit memo, or relating one voucher to another. As with all invoices, credit memos must be … upon receipt. SFS will automatically apply credit memos to future vendor payments. Accounting will be applied to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5a-selecting-appropriate-voucher-styleArkport Hose Company No. 1, Inc. – Treasurer (2026M-1)
… such as deposit slips, receipts or documented purpose, for 95 transactions totaling $55,100. These transactions … disbursements totaling $1,256. Obtain appropriate approval for 37 disbursements totaling $15,951. Prepare bank … that revenues and disbursements were properly recorded and for appropriate Company purposes, impacting their ability to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/arkport-hose-company-no-1-inc-treasurer-2026m-1II.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… Disbursements and Changes in Fund Balances – Budget vs. Actual Detail schedules of Tax Receipts and Other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsLowville Academy and Central School District - Claims Audit Process (2019M-154)
… purposes and were properly audited and approved prior to payment. Key Findings Because the claims auditor was also … such as a lack of purchasing agent approval prior to purchase, evidence of oral quotes, departmental approval, … involved in the purchasing function. Develop procedures to provide additional guidance on the claims auditor’s …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mMultiple Dwelling Property Inspections (2018-MS-1)
… and 51 percent of the FS inspections were not performed. White Plains, Schenectady and Lackawanna had limited or nonexistent …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/03/multiple-dwelling-property-inspections-2018-ms-1Fort Edward Union Free School District - Financial Condition (2019M-245)
… annually updated. Continue to explore options to provide for revenue enhancement, cost savings opportunities and to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245Ossining Union Free School District – Financial Management (2017M-176)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District … Union Free School District is located in the Village of Ossining, in Westchester County. The District has …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/ossining-union-free-school-district-financial-management-2017m-176Special Accidental Death Benefit – State Police Plan
… or The wage that would have been payable to a police superior officer, if you were in the highest grade-step of a …
https://www.osc.ny.gov/retirement/publications/1518/special-accidental-death-benefitNew GASB Standards
… New York State will implement Governmental Accounting … New York State agencies must implement Governmental …
https://www.osc.ny.gov/state-agencies/guidance/new-gasb-standardsCost-of-Living Adjustment – Article 14 Benefits
… if you selected an option that pays a lifetime benefit to your beneficiary, and the beneficiary is your spouse at the time of death, he or she will be eligible to receive half of the COLA amount you would have been entitled to receive. Once you become eligible for a cost-of-living …
https://www.osc.ny.gov/retirement/publications/1644/cost-living-adjustmentCommunity Fire and Rescue, Inc. - Financial Activities (2019M-93)
… The Board should create a credit card use policy that details acceptable use and requires supporting documentation …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93Accounts Payable Advisory No. 8
… (GFO), Chapter XII, Section 5.B - Unique Invoice Number Requirements . Combining invoice numbers in the invoice number field on a voucher may cause the following problems: … download the payment information to match up on invoice number within their systems. Agencies may have difficulty …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/8-one-invoice-voucherLackawanna City School District - Tuition (2019M-59)
… to ensure charges are calculated correctly and supported. Address and resolve identified billing errors. Request …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-tuition-2019m-59Fort Ann Central School District - Fund Balance Management (2018M-119)
… Fort Ann Central School District Fund Balance Management 2018M119 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/fort-ann-central-school-district-fund-balance-management-2018m-119State Agencies Bulletin No. 1202
… Purpose To explain changes made in PayServ prior to the SSN Decoupling conversion Affected Employees Users of … To explain changes made in PayServ prior to the SSN Decoupling conversion …
https://www.osc.ny.gov/state-agencies/state-agencies/1202-changes-w-2-reprint-page-payservIthaca Area Wastewater Treatment Facility – Energy Cost Savings (2016M-234)
… January 1, 2013 through December 31, 2015. Background The Ithaca Area Wastewater Treatment Facility, created by the City of Ithaca and the Towns of Ithaca and Dryden, all located in Tompkins County, treats … Ithaca Area Wastewater Treatment Facility Energy Cost Savings …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/ithaca-area-wastewater-treatment-facility-energy-cost-savings-2016m-234State Police Bulletin No. SP-221
… by the Police Benevolent Association of the New York State Troopers, Inc. and employees in Bargaining Unit 62, represented by the New York State Police Investigators Association are affected. … of the Police Benevolent Association of the New York State Troopers, Inc., the calculation routine for Deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-221-modification-deduction-code-302-pba-disability-insuranceDiNapoli Report Highlights Regional Education Trends
… on state aid. For example, 68 percent of revenues for Long Island schools come from property taxes and other local … were in low-wealth districts. By contrast, on Long Island and in the Mid-Hudson Valley region, a majority of … regions were less significant (0.5 percent for Long Island and 0.4 percent for the Mid-Hudson Valley). The …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-report-highlights-regional-education-trendsGenesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)
… through January 19, 2017. Background The Genesee County Soil and Water Conservation District provides services and funds projects related to the conservation of soil and water resources, improvement of water quality, … preservation of wildlife habitat and management of soil erosion. The District is governed by a five-member Board …
https://www.osc.ny.gov/local-government/audits/district/2017/04/07/genesee-county-soil-and-water-conservation-district-cash-receipts-andComptroller DiNapoli Seeks to Return Millions in Unclaimed Funds Owed to Local Governments
… that his office has identified more than $5 million in unclaimed funds for local governments across the state. After … so far. DiNapoli’s office oversees the state’s 31 million unclaimed funds accounts, valued at more than $13 billion. Unclaimed Funds Owed to Local Governments by Region Region …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-seeks-return-millions-unclaimed-funds-owed-local-governments