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XII.5.A Selecting the Appropriate Voucher Style – XII. Expenditures
… Business Units must select the appropriate voucher style when entering payments in the Statewide Financial System (SFS). Process and Document … “Register,” and “Third Party” voucher styles are not used. Voucher Style Description of Use Additional Information …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5a-selecting-appropriate-voucher-styleOpinion 89-30
… organization for use in the organization's bus. The bus is used to provide transportation to senior citizens of the … property for proper town purposes. Therefore, since there is no statutory authority for a town to engage in the sale of … this Office has expressed the opinion that a town is generally without authority to purchase gasoline for …
https://www.osc.ny.gov/legal-opinions/opinion-89-30State Agencies Bulletin No. 422.2
… Bulletin is to notify agencies of the procedures to be used when requesting a direct deposit reversal. Affected … the account to recover any salary to which the employee was not entitled or that was deposited to the account in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4222-revised-direct-deposit-delete-and-reversalsState Agencies Bulletin No. 1759
… Purpose To inform the Tug Hill Commission of the implementation of the New York State … August 22, 2019, all employees in Bargaining Unit 78, Tug Hill Commission, will be affected. Background In 2016, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1759-new-york-state-paid-family-leave-program-employees-tug-hill-commissionTown of Parma - Real Property Tax Exemptions Administration (2018M-223)
… whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties … with 147 agricultural, non-profit and not-for-profit, senior citizen, veteran and other exemptions. The Assessor: … to meet eligibility requirements. Report the transfer of property with exemptions to the County to ensure the new …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223Village of Muttontown - Board Oversight (2018M-251)
… seek competition for those services. Comply with New York State Village Law, Section 5-506 (Village Law) when …
https://www.osc.ny.gov/local-government/audits/village/2019/03/01/village-muttontown-board-oversight-2018m-251Westmere Fire District – Internal Controls Over Financial Operations (2014M-12)
… Key Recommendation File the AUD with OSC within 60 days after the close of the fiscal year or 120 days after the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/18/westmere-fire-district-internal-controls-over-financial-operations-2014m-12Nesconset Fire District – Length of Service Awards Program (2014M-317)
… July 31, 2014. Background The Nesconset Fire District is a district corporation of the State, distinct and separate … from the Town of Smithtown and Suffolk County in which it is located. The District is governed by an elected … standards and procedures to ensure that points are not awarded to employees who serve as volunteer firefighters for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/nesconset-fire-district-length-service-awards-program-2014m-317Elba Central School District - Financial Management (2018M-96)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s … had the Board maintained the same tax levy as in 2013-14 and if the Board had used overfunded reserves to pay $860,000 … Review reserves to determine whether they are necessary and reasonably funded. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96Lyon Mountain Fire District – Cash Disbursements (2017M-2)
… 1, 2015 through October 31, 2016. Background The Lyon Mountain Fire District is a district corporation of the … before payment. Discontinue the use of debit cards. … Lyon Mountain Fire District Cash Disbursements 2017M2 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/lyon-mountain-fire-district-cash-disbursements-2017m-2Town of Brunswick – Justice Court (2017M-285)
… unaware of the bail account balance. There were 26 checks signed using a signature stamp rather than signed by the Justice. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/04/town-brunswick-justice-court-2017m-285Three Town Fire District - Board Oversight of Financial Activities (2018M-106)
… Board did not properly evaluate whether the purchase of a fire truck was compliant with General Municipal Law (GML). The …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/09/07/three-town-fire-district-board-oversight-financial-activities-2018m-106Malone Central School District – Payroll (2017M-278)
… July 1, 2016 through October 31, 2017. Background The Malone Central School District is located in the Towns of … system for processing payroll to ensure employees are accurately paid the salaries and wages to which they are …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/malone-central-school-district-payroll-2017m-278New Hartford Central School District – Procurement (2016M-153)
… District is located in the Towns of New Hartford, Paris and Kirkland in Oneida County and the Town of Frankfort in Herkimer County. The District, … developed a policy to address the procurement of goods and services not subject to competitive bidding, but the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/new-hartford-central-school-district-procurement-2016m-153Newark Valley Central School District – Financial Management (2016M
… October 13, 2015. Background The Newark Valley Central School District is located in the Towns of Maine and … to avoid the projected deficit. … Newark Valley Central School District Financial Management 2016M …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/newark-valley-central-school-district-financial-management-2016mBrocton Central School District – Purchasing (2015M-305)
… District is located in the Towns of Portland, Stockton and Pomfret in Chautauqua County. The District, which … did not always use competitive methods to procure goods and services that fell under bidding thresholds. District … that addresses the procurement of professional services and items that fall under the bidding thresholds. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/brocton-central-school-district-purchasing-2015m-305New Rochelle City School District – Financial Condition (2013M-377)
… of July 1, 2010 through June 30, 2013. Background The New Rochelle City School District is located in the City of New Rochelle …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377Village of Harriman – Water Department Billing (2014M-311)
… through August 7, 2014. Background The Village is located in the Towns of Monroe and Woodbury, Orange County, and has a … Key Findings Water customers were not billed late fees in accordance with the Village code. Village officials did …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-harriman-water-department-billing-2014m-311St. Regis Falls Central School District – Fund Balance (2016M-141)
… July 1, 2012 through January 31, 2016. Background The St. Regis Falls Central School District is located in the … Franklin County and the Towns of Hopkinton and Lawrence in St. Lawrence County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/st-regis-falls-central-school-district-fund-balance-2016m-141Cortland Enlarged City School District – Fund Balance (2017M-65)
… City School District is located in the City of Cortland and the Towns of Cortlandville, Harford, Lapeer and Virgil in Cortland County and the Town of Dryden in Tompkins County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/cortland-enlarged-city-school-district-fund-balance-2017m-65