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Accounts Payable Advisory No. 49
… Date on the vendor record impacts the Scheduled Due field and, where applicable, the Discount Due field. The default … Date New section to define the Invoice Received Date and how it is calculated in the SFS. XII.5.F.3 Adjusting the … Terms Updated to reflect how payment terms are defaulted and can be changed in the SFS, as well as to explain how the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/49-gfo-updates-basis-date-invoice-received-date-mir-date-and-paymentCity of Fulton – Fiscal Stress (2013M-310)
… results for the fiscal years 2010 through 2012 and found that the Council adopted realistic budgets. The Chamberlain monitored the budget with actual results, and City officials made budget transfers as needed throughout … Reduce reliance on fund balance as a financing source and continue to evaluate and explore ways to cut costs and/or …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310South Jefferson Central School District – Community Services (2016M-343)
… Hounsfield, Lorraine, Rodman, Rutland, Watertown and Worth in Jefferson County; the Town of Boylston in Oswego County; and the Town of Pinckney in Lewis County. The District, which … expenditures. Although the Board adopted a transportation and use of building policy, its intentions for fees to be …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343Merrick Union Free School District – Financial Condition (2016M-240)
… audit was to evaluate the District's financial operations and use of fund balance for the period July 1, 2014 through … that overestimated expenditures by a total of $9.3 million and underestimated revenues by a total of $2.8 million from … the level of unrestricted fund balance to legal limits and consider revising the District’s fund balance policy to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240Lyncourt Union Free School District – Financial Condition (2016M-62)
… over the last three years, which is approximately three and a half times the statutory limit. The Board has not … compliance with the Real Property Tax Law statutory limits and reduce the amount of unrestricted fund balance in a … to, paying off debt, financing one-time expenditures and reducing property taxes. Develop a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62Schroon Lake Central School District – Financial Condition (2014M-145)
… School District is located in the Towns of Schroon Lake and North Hudson in Essex County and the Town of Chester in Warren County. The District is … District operates one school building with 224 students and 51 employees. The District’s general fund budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Niagara Wheatfield Central School District – Financial Condition (2014M-364)
… is located in the Towns of Wheatfield, Niagara, Lewiston and Cambria, in Niagara County. The District, which is … associated with operating the Tuscarora Indian School, and there is at least an 18-month lag before the District … million in the 2013-14 fiscal year to pay for principal and interest costs on outstanding debt. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364Charter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)
… the School’s relationship with its affiliated entities and any related payments for the period July 1, 2010 through … SED as to the propriety of its relationship with the LLC and the Corporation. Only spend School resources for activities that clearly and directly benefit its students. Ensure that contractual …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300Village of Rhinebeck – Water Fees (2013M-311)
… The Board of Trustees comprises four elected members and an elected Mayor. The Village’s budgeted water fund … The Village’s internal controls over billing, collecting and enforcing water fees need to be improved. The Clerk’s … not prepared in accordance with the Village’s local law, and the Board did not approve all customer account …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… fund balance, overstated budgeted appropriations and improperly backdated encumbrances. The Board also improperly established and funded reserve accounts. On average, the Board annually … Discontinue appropriating fund balance that is not needed and adopt realistic budgets. District officials disagreed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementUnified Court System Bulletin No. UCS-123
… employees in Bargaining Units SA, SR, SN, G9, F8, DR, SG, S9, SK, SD and 87 Unrepresented employees in … date and 2/28/06. The ratification dates were: 7/1/04 DR, F8, S9, SA, SD, SG, SN, SR 7/6/04 G9, SK 8/4/04 87, CT, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-123-ratification-bonus-payment-certain-ucs-employeesDiNapoli: Local Sales Tax Collections Up 3.9% in May Compared to Last Year
… $39.5 million, compared to the same time last year. County and city collections in the rest of the state totaled $884 … are from the cash distributions made to counties and tax-imposing cities by the state Department of Taxation and Finance. The amounts are based on estimates of what each …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-local-sales-tax-collections-up-39-percent-in-may-compared-last-yearDiNapoli: Local Sales Tax Collections Up 2.3% in October
… $33 million, compared to the same time last year. County and city collections in the rest of the state totaled $884 … are from the cash distributions made to counties and tax-imposing cities by the state Department of Taxation and Finance. The amounts are based on estimates of what each …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-local-sales-tax-collections-23-octoberDiNapoli: Local Sales Tax Collections Nearly Flat in July
… $9.1 million, compared to the same time last year. County and city collections in the rest of the state totaled $946 … are from the cash distributions made to counties and tax-imposing cities by the state Department of Taxation and Finance. The amounts are based on estimates of what each …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-local-sales-tax-collections-nearly-flat-julyOpinion 93-19
… Court, which has concurrent jurisdiction over adoptions and in which no fees are charged. Subdivision 13 of section … or applying subdivision 17(g) of section 2402 of the SCPA and treating these requests as orders concerning the proper … in that proceeding which is required by law to be recorded and the recording of any letters required by law to be …
https://www.osc.ny.gov/legal-opinions/opinion-93-19XII.5.D Selecting the Appropriate Location – XII. Expenditures
… SECTION OVERVIEW AND POLICIES When processing payments to a vendor, agencies … that Location is no longer synonymous with payment method, and as a result, agencies can no longer rely on the default location. Instead, they must review and pick an appropriate Location for each transaction, as the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5d-selecting-appropriate-locationPublic Health – 2023 Financial Condition Report
… State Medicaid spending by an estimated $3.7 billion and local Medicaid spending by $789 million in SFY 2022-23. … expects enrollment to decline to 6.9 million by March 2024 and to 6.6 million by March 2025. Children and adults represented 74.7 percent of all average monthly …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-healthMedicaid Program – Improper Episodic Payments to Home Health Providers
… services; home health aide services; physical therapy; and social worker and nutrition services. CHHAs allow Medicaid recipients to … 60 days of the recipient’s original episode start date; and $1.3 million in overpayments to CHHAs that improperly …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/medicaid-program-improper-episodic-payments-home-health-providersState Agencies Bulletin No. 1076
… Incumbents box on the Specific Information tab is checked and the transaction is saved. If the agency user saves a transaction in Position Data and the Update Incumbents box is checked but the prior row … will appear: If the Update Incumbents box is unchecked and a transaction is saved on the Position Data page, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1076-changes-position-management-update-incumbent-processOpinion 89-31
… the rule. Direct action by the electorate is the exception and must rest on an express constitutional or statutory grant … authority for recall of elected city officials by petition and direct vote of the electorate ( cf . Public Officers Law, … providing for the removal of the chief executive officer and police chief of a city by the Governor). Therefore, …
https://www.osc.ny.gov/legal-opinions/opinion-89-31