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XII.5.B Unique Invoice Number Requirements – XII. Expenditures
… facilitate the SFS functionality that prevents the payment of duplicate invoices. Process and Transaction Preparation: … Unit should make it clear on the voucher the portion of the invoice for which payment is being made. When the … The SFS will not automatically prevent the payment of duplicate invoices Vendors may not accurately credit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5b-unique-invoice-number-requirementsOpinion 2000-19
… foreign fire insurance tax monies are used exclusively for the purposes set forth in the special act governing the … to making the elevator handicapped accessible may be paid for with foreign fire insurance tax monies. You ask whether a … may expend foreign fire insurance tax monies to pay for installation of an elevator in a building owned by the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19Opinion 2004-6
… PRESERVATION -- Contracts (by village with historical society) PUBLIC CONTRACTS -- Consideration (services by an historical society for use of village building) VILLAGE LAW §1-102(1); …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6Opinion 88-47
… You ask whether a six-year statute of limitations would bar the enforcement of outstanding village tax liens for 1966 … Harbor … Whether a sixyear statute of limitations would bar the enforcement of outstanding village tax liens for 1966 …
https://www.osc.ny.gov/legal-opinions/opinion-88-47Opinion 92-37
… in Town Law, §§172-d and 173. Section 172-d provides, inter alia , that whenever a fire protection district adjoins …
https://www.osc.ny.gov/legal-opinions/opinion-92-37CUNY Bulletin No. CU-802
… instructions for processing the City University of New York (CUNY) December 2024 Uniform Allowance Payment for … of Exchange in PayServ. The Report of Check Exchange ( AC 1476-P ), Next of Kin Affidavit ( AC 934-P ) and original …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-802-cuny-december-2024-uniform-allowance-payment-securityOversight of School Fire Safety Compliance (Follow-Up)
… included in our original report, Oversight of School Fire Safety Compliance ( 2015-S-86 ). Background The … Department (Department) is responsible for overseeing school fire safety, including mandatory fire and building …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/oversight-school-fire-safety-compliance-followState Agencies Bulletin No. 770
… and placement services” to be administered by the State of New York. The intent of the program is to encourage the … be included in the calculation of overtime. Effective Date(s) Payments may be made in Pay Period 17L, paychecks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/770-department-labor-veterans-program-incentive-awardsCompliance With the Clery Act (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Compliance With the Clery Act (Report 2013-S-70). Background In 1990, Congress enacted the Clery Act, which requires … crime statistics and security policies to help the public make informed decisions when choosing a college for …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/compliance-clery-act-followDiNapoli's Auditors Halt $21.3 Million in Suspicious 2016 Tax Refunds
… days. "My auditors are committed to safeguarding the funds of honest New Yorkers," DiNapoli said. "We'll stay one step ahead of the schemes used by tax cheats, and look to ensure only … auditors work cooperatively with the Department of Taxation and Finance to stop questionable refunds and to …
https://www.osc.ny.gov/press/releases/2017/04/dinapolis-auditors-halt-213-million-suspicious-2016-tax-refundsState Police Bulletin No. SP-143
… Purpose To explain OSC’s automatic processing of State Police Hazardous Duty Pay. Affected Employees … Officers in Bargaining Unit 17 Background Chapter 69 of the Laws of 2009 provides for an annual Hazardous Duty … officers shall receive Hazardous Duty Pay in the amount of $1,200 annually. To be eligible for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-143-2012-state-police-hazardous-duty-payBeacon City School District – Claims Auditing (2016M-20)
… through September 30, 2015. Background The Beacon City School District is located in the City of Beacon, Dutchess County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Status of the Board-Approved Capital Plan for 2005-2011 (Follow-Up)
… initial report, Status of the Board-Approved Capital Plan for 2005-2011 (Report 2008-S-48). Background Our initial … of the project items in the Board-Approved Capital Plan for 2005-2011. We also examined whether the project items on … Authority: Status of the Board-Approved Capital Plan for 2005-2011 (2008-S-48) New York State Thruway Authority: …
https://www.osc.ny.gov/state-agencies/audits/2013/06/27/status-board-approved-capital-plan-2005-2011-followHannibal Fire Company – Misappropriation of Funds (2023M-59)
… was able to misappropriate over $850,000 in Company funds during an eight-and-a-half-year period. For example, he … Recommendations Work to seek recovery of misappropriated funds from the Company’s insurance provider and consult with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Village of Ocean Beach – Credit Card Usage (2022M-206)
… paid during the audit period totaling $371,826 and found that 2,866 transactions totaling $356,610 (92 … $25,140 from an online retailer, $23,242 for furniture and appliances, $16,687 from warehouse clubs and grocery … audit credit card claims, ensuring that documentation to support credit card purchases is intact, before approving …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206VIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… recorded as “Temporary Undistributed Receipts” account code 32601 to the correct revenue account code. Whenever … should be recorded to the account code which best accounts for the type of receipt. See Chapter IV, Section 3.B – … Voucher & General Ledger Journal Entries Overview of this Chapter for guidance on: Submitting APJV and GLJE …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersConclusion – Improving the Effectiveness of Your Claims Auditing Process
… public funds are disbursed. As the old saying goes, "the buck stops here;" nothing could be more true when an improper …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionTown of Eastchester – Parking Ticket Collections (2012M-246)
… The Town of Eastchester is located in Westchester County and has a population of approximately 32,000 residents. The … 2012, Town employees issued over 23,600 parking tickets and the Town collected approximately $806,000 in fines for … that have been outstanding for more than five years and 9,526 unpaid parking tickets totaling $1,039,460 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246Pavilion Central School District – Claims Audit (2024M-108)
… (District) claims auditor properly audited claims prior to payment. Key Findings The claims auditor did not properly audit all claims prior to payment. As a result, there was an increased risk that … totaling more than $1 million did not have documentation to demonstrate that officials complied with the Board-adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108Agency Financial Reporting Package
… access the AFRP Reporting Application. You will receive two automated emails from the system. One email will contain your User ID and the other will contain a temporary password. Resources User Manual For all questions …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-package