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XII.5.N Processing Vouchers using the MSC01 Business Unit – XII. Expenditures
… reference the MSC01 Business Unit on the distribution line of the voucher. Agencies should not use the MSC01 Business … reference the MSC01 Business Unit on the distribution line of the voucher …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5n-processing-vouchers-using-msc01-business-unitState Comptroller DiNapoli Releases Municipal Audits
… Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (Montgomery County) Town officials did not properly budget for … did not audit district claims properly. Auditors found 18 claims totaling $33,446 were paid without an invoice …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-auditsExamples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… 06856 are reprinted by permission. Sample City Statement of Net Assets Proprietary Funds December 31, 2002 This … "balance sheet" format also is permitted. Classification of assets and liabilities is required in either case. … 9,728,829 NET ASSETS: Invested in capital assets, net of related debt 72,728,293 360,281 73,088,574 8,690,746 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34Examples from GASB Statement 34 - Statement of Activities
… by permission. Program Revenues Net (Expense) Revenue and Changes in Net Assets Functions/Programs Expenses Charges for Service Operating Grants and Contributions Capital Grants and Contributions Primary Government Component Units …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesNew York State Comptroller Thomas P. DiNapoli Statement on the Passing of Vincent Graber
Former Assemblyman Vincent Graber was a dedicated public servant who garnered great respect from his colleagues on both sides of the aisle
https://www.osc.ny.gov/press/releases/2014/07/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-vincent-graberEnding Your Membership – State Police Plan
… five ways your membership can end: If you are not vested and you leave public employment for seven years (membership … ends automatically); If you leave public employment and voluntarily withdraw your membership ; If you transfer … State Police Plan information for PFRS Tier 2 5 and 6 members under Sections 381b Ending Your Membership …
https://www.osc.ny.gov/retirement/publications/1518/ending-your-membershipOperational Advisory No. 16
… Subject: Mass Delete of Budget Journals Guidance: Starting Thursday … Mass Delete of Budget Journals …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/16-budget-journal-mass-deleteEnding Your Membership – Special 20- and 25-Year Plans
… Special 20 and 25Year Plan information for PFRS Tier 2 3 Article 11 5 and 6 members …
https://www.osc.ny.gov/retirement/publications/1517/ending-your-membershipNew York State Comptroller Thomas P. DiNapoli Statement on the Murders of Three Israeli Students
… “The murders of three Israeli teenagers, innocent young men whose future’s … My heartfelt thoughts and prayers are with the families of the young victims. “There cannot be true peace in the Middle East until the citizens of Israel no longer have to face such threats. We must stand …
https://www.osc.ny.gov/press/releases/2014/07/new-york-state-comptroller-thomas-p-dinapoli-statement-murders-three-israeli-studentsFull- and Part-Time Service Credit – State Police Plan
… service credit equals the total time worked from your date of membership to the day you leave paid employment. Part-Time Employment For Tier 2, 5 and 6 members, one year of part-time employment is credited as the lesser of: number of days reported* ÷ 260 days or annual earnings …
https://www.osc.ny.gov/retirement/publications/1518/full-and-part-time-service-creditTown of Hamburg - Fuel Operations (2019M-75)
… maintained for fuel in reserve tanks. Key Recommendations Track fuel purchased with equipment fobs. Maintain perpetual …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-fuel-operations-2019m-75Ending Your Membership – Article 14 Benefits
… employment means paid service as an officer or employee of an employer that participates in the New York State and Local Retirement System; Have less than ten years of service credit, leave public employment for at least 15 …
https://www.osc.ny.gov/retirement/publications/1644/ending-your-membershipTown of Pendleton – Special Districts (2018M-4)
… was to determine whether Town officials properly accounted for sewer operation financial activity for the period January 1, 2016 through December 1, 2017. … five-member Town Board. Budgeted sewer appropriations for 2017 totaled $393,400. Key Finding Town officials are not …
https://www.osc.ny.gov/local-government/audits/town/2018/04/20/town-pendleton-special-districts-2018m-4Greater Johnstown School District - Payroll (2018M-267)
… authorized. There were no recommendations as a result of this audit. District officials agreed with our audit …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/greater-johnstown-school-district-payroll-2018m-267Floral Park-Bellerose Union Free School District - Leave Records (2018M-264)
… Objective Determine whether employee leave accrual records are accurate and leave requests are adequately approved. Key Findings While leave accrual … written procedures to ensure that all leave requests are properly approved before the leave is used. … Determine whether employee leave accrual records are accurate and leave requests are adequately approved …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/floral-park-bellerose-union-free-school-district-leave-records-2018m-264Peekskill City School District – Financial Condition (2015M-191)
… period July 1, 2013 through June 30, 2015. Background The Peekskill City School District is located in the City of Peekskill, Westchester County. The District operates six … Peekskill City School District Financial Condition 2015M191 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/peekskill-city-school-district-financial-condition-2015m-191Lake Champlain-Lake George Regional Planning Board - Governance Over Loan Operations (2019M-25)
… Director and Loan Committee prepare loan status reports for the Board. Ensure that loans are properly enforced. …
https://www.osc.ny.gov/local-government/audits/joint-activity/2019/09/13/lake-champlain-lake-george-regional-planning-board-governance-over-loanOut-of-Service Death Benefit – Article 14 Benefits
… gainfully employed during that time. Filing Your family or employer should notify us of your death as soon as …
https://www.osc.ny.gov/retirement/publications/1644/out-service-death-benefitLeaves of Absence – En-Con Police Officers Plan
… Tier 1 members receive full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members receive half … pay. Since service is usually not credited for any period of time you do not receive a salary, credit is not given for: Leaves of absence without pay; Authorized, unpaid medical leaves of …
https://www.osc.ny.gov/retirement/publications/1822/leaves-absenceLeaves of Absence – State University Police Plan
… receive half credit for sick leave at half pay. Since service is usually not credited for any period of time you do … for: Leaves of absence without pay; Authorized, unpaid medical leaves of absence; or Unpaid leave under the federal Family and Medical Leave Act. You will usually receive up to one year of …
https://www.osc.ny.gov/retirement/publications/1823/leaves-absence