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Local Government Management Guide - Cash Management Technology
This guide is designed to give the reader an overview of electronic cash management technologies, as well as the internal controls needed to help detect fraud and ensure that all transactions are captured.
https://www.osc.ny.gov/files/local-government/publications/pdf/cash-management-technology.pdfSchoharie County Court and Trust (2022-C&T-3)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through April 20, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/schoharie-county-2022-ct-3.pdfWayne County Court and Trust (2022-C&T-1)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2018 through October 31, 2021.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/wayne-county-2022-ct-1.pdfTown of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… or revenue enhancements in its water operations and reduce electricity costs for the period January 1, 2011 to January … fees. Town officials did not seek competitive rates for electricity supply purchases or periodically review the rate they were paying with rates offered by other electricity suppliers. The Town could have saved as much as …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227Abandoned Property
… Abandoned Property – Signed into law on November 22, 2022 as Chapter 640 of the Laws of 2022 – A.7742-A/S.9360 (Lavine/Thomas) – Provides … coverage for virtual currency authorizes the promulgation of regulations related to electronic communications and recognizes the death of an owner as a trigger for dormancy …
https://www.osc.ny.gov/legislation/abandoned-property-0Opinion 90-24
… This opinion represents the views of the Office of the State Comptroller at the time it was … the board's power to hire bond counsel. 12 Opns St Comp, 1956, p 68 is hereby superseded. You have asked whether 12 Opns St Comp, 1956, p 68 still represents the views of this …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Accounts Payable Advisory No. 43
… X.3 - Used to be X.3.A.5 X.3.B Specially Designated Nationals Failures Updates to reorder X.3 - Used to be …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/43-gfo-updates-supplier-prompt-payment-interest-and-moreVillage of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… 24, 2013. Background The Village of Hillburn is located in the Town of Ramapo in Rockland County and is governed by a three-member Board of …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392Legal and Regulatory Authority To Do Business
… US Department of the Treasury Not-for-Profit/Charities Registration NYS Office of Attorney General Professional or …
https://www.osc.ny.gov/state-vendors/vendrep/legal-and-regulatory-authority-do-businessState Agencies Bulletin No. 2192
… dues (code 201) as follows: Annual Salary Deduction Amount Under $5,000 $7.60 $5,000 - $9,999 $11.27 $10,000 - $12,999 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2192-civil-service-employees-association-csea-local-1000-dues-increaseState 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 … part-time percentage. The deduction amount for hourly and per diem employees should have dues (code 475) deductions at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2299-civil-service-employees-association-csea-local-1000-dues-increaseErie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)
… completed a timesheet or provided adequate documentation to support hours paid; six of the 26 PTEs reviewed did not … controls and monitoring for compliance. Require agreements to be approved prior to the employee’s start date. Ensure PTEs complete and submit …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/17/erie-1-board-cooperative-educational-services-part-time-temporary-employee-payrollCreditable Service – Special 20- and 25-Year Plans
… your pension benefit) in this plan includes: SUNY Police Officer SUNY Peace Officer ENCON Officer State Park Police Officer Forest Ranger Police officer or member of a police force or a state park …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/creditable-serviceSUNY Bulletin No. SU-355
… purpose of this bulletin is to provide agency instructions for processing the 2024 SUNY M/C three percent (3.00%) Salary … Background: Chapter 190 of the Laws of 2023 provides for a salary increase of three percent (3.00%) for all eligible SUNY M/C employees who are included in BU13. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-355-2024-salary-increase-state-university-new-york-sunyManagement's Responsibility for Internal Controls
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur.
https://www.osc.ny.gov/files/local-government/academy/pdf/management-responsibility-internal-controls-080223.pdfManagement's Responsibility for Internal Controls Presentation
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework, and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur
https://www.osc.ny.gov/files/local-government/academy/pdf/Managements-Responsibility-Internal-Contols-08-10-22.pdfProperty Tax Cap for School Districts Webinar Presentation
Please join us as we provide an overview of the Property Tax Cap Program for School Districts. Presenters will discuss the Property Tax Cap Legislation, highlight some common reporting errors, and review reporting requirements. We will also demonstrate the online reporting system.
https://www.osc.ny.gov/files/local-government/academy/pdf/property-tax-cap-for-school-districts-02-09-2022.pdfState Agencies Bulletin No. 1869
… Purpose The purpose of this bulletin is to inform agencies of new Control D report NTAX723 which … between an employee’s home address and New York City (NYC) taxation. Affected Employees Employees who are Active, … Without Pay and whose home address does not match their NYC taxation are affected. Background New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1869-new-control-d-report-employees-new-york-city-residency-tax-dataDiNapoli: Preschool Special Education Provider Received Nearly $6 Million for Ineligible Expenses
… Thomas P. DiNapoli announced today. DiNapoli's audit of New York League for Early Learning Inc. (NYL) focused on … "We have referred our findings to the SED for the recovery of this money. Department officials are in agreement with our … special education students. It was also a member of the eight-member Young Adult Institute Network, which also …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-preschool-special-education-provider-received-nearly-6-million-ineligible-expensesOpinion 2003-2
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Joint District (authority to form in coterminous town/village) MUNICIPAL COOPERATION -- Fire Protection (authority to form joint fire district in coterminous town village) TOWNS -- Powers … townvillage pursuant to Town Law may establish a joint fire district that would encompass only the area of the …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2