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Opinion 92-47
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (deposit and … 911 (E911) System surcharge moneys need not be segregated in a separate bank account. Interest earned on the investment … segregate Emergency 911 (E911) System surcharge moneys in a "separate account". You also ask whether interest earned …
https://www.osc.ny.gov/legal-opinions/opinion-92-47Opinion 97-9
… a financial interest in a similar business, owned by his son. You further state that the proposed zoning change would … impacted by the zoning change and the other board member's son owns such a business and the board member has a financial …
https://www.osc.ny.gov/legal-opinions/opinion-97-9Opinion 2000-20
… Volunteer Firefighters' Benefit Law §5[1]; 1992 Opns St Comp No. 92-41, p 105; 1986 Opns St Comp No. 86-34, p 55). … Opns St Comp Nos. 92-4, p 9 and 92-41, supra; see also 1982 Opns St Comp No. 82-242, p 302; 1981 Opns St Comp No. … programs do not make reference to fire districts (see, e.g., Arts and Cultural Affairs Law §§ 57.07, 57.09; General …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20VIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Appropriated transfers move monies originally deposited in one fund to another fund. Operating transfers are … are always completed using a General Ledger Journal Entry in SFS; cannot be bulkloaded and instead MUST be completed in an online application; and must use the designated account …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfersXII.8.G Payment Methods – XII. Expenditures
… in the SFS: check, two-day Automated Clearing House (ACH), one-day ACH and wire payments. Check and Two-Day ACH Payments Check and two-day ACH payments are the primary …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsXVI.3.E The Reporting Entity – XVI. Financial Reporting
… Entity Process and Document Preparation: BACKGROUND New York State is involved in providing a full range of services to its citizens. Many of these services are … the use of a conceptual framework to determine New York State's reporting entity. CRITERIA FOR ENTITY …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entityXIX.2.A Project IDs and Description – XIX. Project Costing (PCIP)
… to a project. Project IDs are selected on transactions and collected in Project Costing for billing and reporting purposes. When setting up projects in SFS, … their Project ID. Auto-numbering is aligned with guidance and avoids downstream issues that will occur for agencies who …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2a-project-ids-and-descriptionOverview – Membership and Enrollment
… System (NYSLRS) is one of the largest retirement systems in the United States with more than 1.2 million members, … the best-managed and best-funded public retirement systems in the nation. NYSLRS administers two distinct systems: The … lifetime defined pension benefit . New members will lock in the benefits of Tier 6. Other advantages of membership …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/overviewTown of Chemung – Conflict of Interest (2022M-176)
… Findings Two Board members are the owners of two separate auto service corporations which provided automotive work to … Article 18, each invoice for repair work provided by the auto service corporations qualified as a contract with the Town. As sole owners of the auto service corporations, the Board members were deemed to …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176Piseco Common School District – Authorized Investments (2023M-172)
… with statutory requirements. As a result, District investments were at an increased risk of loss. District … policy annually, but did not ensure the District’s investments were in compliance with the policy’s list of eligible investments. The Board did not develop procedures to address …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172Town of Barton - Highway Asset Accountability and Procurement (2019M-8)
… Determine whether Town officials have adequate controls in the Highway Department to safeguard assets. Determine … assets, including scrap metal, which may have resulted in at least $1,700 in scrap metal proceeds being used for inappropriate … Determine whether Town officials have adequate controls in the Highway Department to safeguard assets …
https://www.osc.ny.gov/local-government/audits/town/2019/04/19/town-barton-highway-asset-accountability-and-procurement-2019m-8Village of Red Hook - Procurement and Claims Auditing (2019M-100)
… whether Village officials procured goods and services in compliance with the procurement policy. Determine whether … Appendix B includes our comments on issues raised in the Village’s response letter. … whether Village officials procured goods and services in compliance with the procurement policy …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100Genesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
… Determine whether: Goods and services were procured in a manner consistent with the procurement policy. Cash … and approved. The President’s salary and benefits were in accordance with his employment contract. Key Findings … function. The President received approximately $142,000 in monetary benefits over six years that were not clearly …
https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-collegeAmagansett Union Free School District - Procurement (2018M-206)
… Determine if the District procures goods and services in accordance with its procurement policy. Key Findings 12 … Determine if the District procures goods and services in accordance with its procurement policy …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/28/amagansett-union-free-school-district-procurement-2018m-206Town of Greenville – Tax Collector (2020M-81)
Determine whether the Tax Collector properly recorded deposited and remitted money in a timely manner
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81CUNY Bulletin No. CU-329
… required for enrollment or attendance at an educational organization, as well as for fees, books, supplies, and … required for courses of instruction at the educational organization. IRS regulations require that records must be … Pay Basis Code – FEE Max Head Count – 9999 Position Pool ID – 555 Earn Code CSR - CUNY Scholarship IC 15* (for use on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-329-payment-and-reporting-cuny-nonresident-alien-scholarshipsTown of Hurley – Transfer Station Collections (2024M-132)
… report – pdf] Audit Objective Determine whether transfer station collections were adequately supported, recorded and … a timely manner. Key Findings We determined that transfer station collections were remitted in a timely manner. … of municipal waste collected, as recorded by the transfer station, was 238 tons less than the amount transported and …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132XIV.2 Obligation, Accounting and Budget Dates – XIV. Special Procedures
… is the date goods were received or services were completed and the State incurred a liability (accounts payable) or the … Obligation Date is the primary date used for the accrual and modified accrual bases of accounting and reporting (the … agreements. The obligation date should follow the payment schedule in the contract or agreement. In the absence of a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv2-obligation-accounting-and-budget-datesState Agencies Bulletin No. 1458
… Purpose To explain the new functionality and formatting for employee addresses in … agencies enter more accurate employee address information. New Functionality Addresses Required for All Employees … will be capitalized automatically by the payroll system. New Data Entry Requirements for Foreign Addresses When an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1458-new-functionality-employee-address-fields-payservState Agencies Bulletin No. 1579
… Purpose To inform agencies of the change in the New York City withholding tax rates. Affected Employees Employees … Effective July 1, 2017, the New York City Annual Tax Rate Table will incorporate a revised tax rate for taxpayers … Actions OSC will update the New York City withholding tax table with the rates prescribed in publication NYS-50-T-NYC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1579-new-york-city-withholding-tax-change