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Accounts Payable Advisory No. 23
… go to the Invoice tab, click the ”Withholding” link, and then un-check the “Withholding Applicable” field. … correction. For complete information on processing online and bulkload vouchers that are and are not subject to 1099 reporting, please see the GFO, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/23-properly-coding-vouchers-withholdingSomers Central School District – Fixed Assets (2016M-74)
… was to review controls over the District’s fixed assets and information technology equipment for the period July 1, … School District is located in the Towns of Somers, Katonah and Yorktown in Westchester County. The District, which … capitalization or tagging thresholds, controls over assets and how to maintain records for assets. Authorize all asset …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/somers-central-school-district-fixed-assets-2016m-74Seaford Union Free School District – Extra-Classroom Activities (2016M-291)
… made in a timely manner, with the time between collection and deposit dates ranging from 15 to 91 days. School store receipts were not supported by a profit and loss statement or sufficient detail for the central … Ensure that extra-curricular activity clubs attach profit and loss statements or other detail sufficient to support …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291Island Park Union Free School District – Information Technology Asset Management (2016M-270)
… controls over its information technology (IT) assets for the period July 1, 2014 through December 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $37 … has control over assets for their life cycle. Implement a policy that requires District officials to conduct annual …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-assetBarker Central School District – Purchasing (2016M-208)
… describe the documentation that should be attached to each claim. Communicate the purchasing policy for securing price quotes to the claims auditor so the claims auditor can conduct an adequate audit of claims and ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… Meredith, Delaware County. The District, which operates two schools with approximately 750 students, is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36Copiague Union Free School District – Check Signing (2015M-181)
… Purpose of Audit The purpose of our audit was to examine the District’s check signing procedures for the … one of the Board President, District Clerk or Treasurer to sign checks, whereas New York State Education Law requires the Treasurer to sign all checks. The payroll clerk printed payroll checks …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181Housing Preferences for Veterans (Follow-Up)
… and Development (NYC HPD). We specifically found two housing companies in Manhattan (Hamilton House and …
https://www.osc.ny.gov/state-agencies/audits/2015/01/29/housing-preferences-veterans-followFranklinville Central School District – Financial Management (2017M-49)
… to review the District’s financial management practices for the period July 1, 2013 through February 8, 2017. … annually to help finance budgeted appropriations, but only a portion was actually used to finance operations. The Board … based on actual needs to avoid levying taxes at a level greater than needed. Maintain unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49East Moriches Union Free School District -- Budget Review (B17-7-4)
… independent evaluation of the District’s proposed budget for the 2017-18 fiscal year. Background The East Moriches … local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Finding We found …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4Opinion 88-51
… for the dredging of a lake if the work is intended to restore the lake to its original condition and need not be undertaken annually … may be abolished by board resolution. This is in reply to your letter concerning the expenditure of moneys held in a …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Additional Resources – Information Technology Governance
… National Institute of Standards and Technology https://www.nist.gov/ New York State Education … https://www.osc.ny.gov/ United States Cybersecurity and Infrastructure Security Agency https://www.cisa.gov/ The …
https://www.osc.ny.gov/local-government/publications/it-governance/additional-resourcesState Police Bulletin No. SP-120
… Affected Employees Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned Officers in Bargaining Unit … Unit 07 for all unit members at the Trainee 2 step and above. April 2010 Salary Schedule reflects the 4% … 2010 salary increases for Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned Officers in Bargaining Unit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-120-2010-salary-increase-state-police-employees-represented-policeSUNY Bulletin No. SU-258
… for the split payroll for fiscal year ending 2017-18 and the fiscal year beginning 2018-19, the PayServ chart of … reflect the 2018-19 budget references where appropriations and segregations have been created by the Bureau of State … 28990). OSC Actions OSC Payroll will begin June Lapsing and Fiscal Year End Rollover activities on June 21, 2018 for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-258-new-york-state-payroll-system-payserv-suny-fiscal-year-endSUNY Bulletin No. SU-231
… Schedule Job Aid for each payroll period’s exact date of agency On-Line Transactions Cutoff. NOTE: Please share …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-231-suspension-403b-tax-sheltered-annuity-plans-employeesState Agencies Bulletin No. 1195
… Purpose To provide agency procedures for processing the payments. Affected Employees Employees in the following … Services BU03 Institutional Services BU04 Division of Military & Naval Affairs BU47 Professional, Scientific & … of the program to elect to cash out up to 120 hours of accrued Over40 Comp Time credits. For additional Information …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1195-2012-csea-and-pef-over40-comp-time-ii-cash-outImproper Payments of Medicare Buy-in Premiums for Ineligible Recipients (Follow-Up)
… for the period from January 1, 2015 through December 31, 2019 and associated Medicare Buy-in Program credits from …
https://www.osc.ny.gov/state-agencies/audits/2023/04/12/improper-payments-medicare-buy-premiums-ineligible-recipients-followXII.6.J Paying a Refund – XII. Expenditures
… TVOD-ACCOUNT Account T304-FUND TVOD-FUND-CD Fund Code T304-SUBFUND TVOD-PROGRAM Program Submit the voucher for payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6j-paying-refundOpinion 96-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … of express statutory authority ( McCabe v Voorhis , 243 NY 401; Mills v Sweeney , 219 NY 213; Kupferman v Katz , 19 AD2d 824, 243 NYS2d 773, affd …
https://www.osc.ny.gov/legal-opinions/opinion-96-18Opinion 89-23
… REAL PROPERTY -- Lease (to State agency at less than fair and adequate consideration) GENERAL MUNICIPAL LAW, §72-h: A … state of New York, or the government of the United States and any agency or department thereof, either without consideration or for such consideration and upon such terms and conditions as shall be approved by …
https://www.osc.ny.gov/legal-opinions/opinion-89-23