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XII.5.B Unique Invoice Number Requirements – XII. Expenditures
… invoice numbers and process payments to complex vendors. Online Business Units Paper Invoices When a Business Unit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5b-unique-invoice-number-requirementsState Agencies Bulletin No. 1863
… Purpose The purpose of this bulletin is to provide agencies with the 2020 … Payments Taxable Under the IRS One-Year Rule Excess PCM and Per Diem Amounts: IRS rules relating to employee business …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1863-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 1960
… agencies with the 2021 calendar year-end procedures for taxable travel reimbursement. Background Taxable Travel … by receipts. The 2021 maximum rate allowed by IRS for PCM is 56.0 cents per mile effective from January 1, … December 31, 2021. Current maximum Federal per diems for the continental U.S. can be found in the Guide to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1960-year-end-procedure-taxable-employee-expense-reimbursementseLearning Videos and Resources
… The videos here provide explanation and guidance on reporting procedures. Check back often for new videos and … for Secure File Transfer Protocol at [email protected] Form AC 2686 and Guidelines Verification and Checklist (Form …
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resourcesOvertime Temporarily Excluded from Tier 6 Contribution Rates
… overtime pay earned from April 1, 2022 through March 31, 2024 from the calculation of Tier 6 contribution rates. This … rates for some Tier 6 members for State Fiscal Year 2024-25 (April 1, 2024–March 31, 2025) and State Fiscal Year 2025-26 (April 1, …
https://www.osc.ny.gov/retirement/employers/overtime-temporarily-excluded-tier-6-contribution-ratesPayroll Bulletins
… All State Agencies City University of New York Housing and Community Renewal Other Bulletins … Payroll Improvement Project State Police State University of New York Transportation Unified Court System … Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletinsBay Shore Union Free School District - Procurement (2018M-212)
… totaling $22,899 were made with prior approval, resulting in confirming purchase orders (POs). Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/11/bay-shore-union-free-school-district-procurement-2018m-212A Message From Comptroller Thomas P. DiNapoli – Special 20- and 25-Year Plans
… As a member of the New York State and Local Retirement System (NYSLRS), you are … I am joined by a staff of dedicated professionals in my commitment to helping you make informed decisions about …
https://www.osc.ny.gov/retirement/publications/1517/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – State Police Plan
… Benefits you will receive if you meet the service and age requirements (service retirement benefits); Benefits you … and Benefits your beneficiary may receive if you die while working for a public employer or, if eligible, after you leave public employment (death benefits). I am …
https://www.osc.ny.gov/retirement/publications/1518/message-comptroller-thomas-p-dinapoliUniondale Union Free School District – Procurement (2016M-195)
… Purpose of Audit The purpose of our audit was to assess the District’s procurement procedures … to allow for verifying that the items and pricing on the invoices matched the contracts or cooperative bids. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195IX.8 Overview – IX. Federal Grants
… Amounts received by state agencies that represent a return of monies paid from state appropriated funds are to be … was made. Since all federal fund payments are charged to appropriation/segregation records, any refunds of such … charged when the initial payment was made. Applying the refund reduces the expenditure balance on the …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8-overviewWhitehall Central School District – Internal Controls Over Payroll (2013M-159)
… The Whitehall Central School District is located in Washington County. The District is governed by a Board of … benefits costs totaled approximately $10.6 million in the 2012-13 budget. Key Finding We found the District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/16/whitehall-central-school-district-internal-controls-over-payroll-2013mTotal Receipts – 2023 Financial Condition Report
… in federal and State policies. Tax base is a measure of the State’s ability to generate revenue. A decreasing tax … recorded on a cash basis. See Appendix 3 for a breakdown of State receipts by major source for the past five State … (consumption and use) taxes: Accounted for 34.1 percent of 2023 receipts; and Have increased 21.3 percent since 2019. …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-receiptsOnline and Computer-Aided Training – Travel and Conference Expense Management
… may find that it is necessary or cost-advantageous to use online trainings 13 (e.g., webinars and tutorials) and other … the training needs and requirements of their staff. Using online training methods can be a convenient and economical … The Academy for New York State’s Local Officials … Using online training methods can be a convenient and economical …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/online-and-computer-aided-trainingRestrictions – State Police Plan
… Overtime: For Tier 5 and 6 members, the total amount of overtime that can be included in your FAE calculation is limited to 15 percent of earnings. Certain public safety overtime: Your employer … and cannot be included in your pensionable earnings. As of July 1, 2019, public safety overtime that is paid to you …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/restrictionsRestrictions – Special 20- and 25-Year Plans
… the Governor’s annual salary is excluded (please refer to our Overtime and Earnings Limits for Tier 6 page for more … that can be included in your FAE calculation is limited to 15 percent of earnings. Certain public safety overtime: … Your employer reports pensionable overtime earnings to NYSLRS. Generally, earnings for overtime worked for a private …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/restrictionsMonticello Central School District - Fund Balance Management (2020M-2)
… surplus fund balance exceeded the statutory limit each of the last three fiscal years by 12.3 to 16.3 percentage points. As of June 30, 2019, the District overfunded one reserve by … reasonable estimates for appropriations and the amount of fund balance that will be used to fund operations. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2Total Receipts – 2021 Financial Condition Report
… tax revenue source—increased 2.4 percent from the previous year. … Revenues are affected by economic changes and …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-receiptsTotal Receipts – 2022 Financial Condition Report
… revenue source—increased 28.7 percent from the previous year. … Revenues are affected by economic changes and changes …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-receiptsLeake and Watts Services, Inc. – Compliance With the Reimbursable Cost Manual
… expenses reported on Leake and Watts’ CFR for the fiscal year ended June 30, 2015. Background Leake and Watts (which, … costs must comply with RCM requirements. For the fiscal year ended June 30, 2015, Leake and Watts reported … (Programs) that it operated. Key Findings For the fiscal year ended June 30, 2015, we identified $228,071 in …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/leake-and-watts-services-inc-compliance-reimbursable-cost-manual