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Unified Court System Bulletin No. UCS-253
… Employees Judges who are paid using the LEG Pay Basis Code Background Pursuant to Article 7-B, Section 220 of the … who transferred into a judicial position with a Pay Basis Code of LEG on 12/30/16 or later. Judges who were returned to … in a previous year. Control-D Report NPAY586 (Pay Basis Code LEG Year End Adjustment) identifies Judges tentatively …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-253-2017-year-end-adjustment-judges-and-justices-unified-courtOther Bulletin No. 9
… to the SUNY Construction Fund’s Board Resolution a new LLS payment begins April 2010. The Longevity Lump Sum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-9-april-2010-suny-construction-fund-longevity-lump-sumSpecial 25-Year Plan for County Probation Department Peace Officers (Sections 89-t and 603(p))
… and Local Retirement System (Return to Top) … Information for members about 25 year special retirement plan for peace officers who serve in the probation department …
https://www.osc.ny.gov/retirement/publications/special-25-year-plan-county-probation-department-peace-officers-sections-89-t-and-603pOpinion 97-19
… and stockholder of insurance agency) GENERAL MUNICIPAL LAW, §§800(3), 801, 803; TOWN LAW, §177: A fire district treasurer who is an officer and … interest must be disclosed pursuant to General Municipal Law, §803, but is not prohibited. You ask whether a fire …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Opinion 96-12
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Fiscal Year (change only by … its fiscal year from a calendar year to a year ending in February or March. You indicate that the change would … the thirty-first day of December". There is no provision in the Town Law or any other State statute which authorizes a …
https://www.osc.ny.gov/legal-opinions/opinion-96-12Opinion 94-20
… §29.00 (see Local Finance Law, §29.00[a][1],[b]). In the case of an unforeseeable public emergency during a fiscal … expense which is to be financed by the notes. In the case of a public emergency, however, the budget notes may be …
https://www.osc.ny.gov/legal-opinions/opinion-94-20DiNapoli: New Yorkers’ Debt on the Rise
… The average household debt in New York climbed to a new high of $53,830 at the end of 2021. While New … average debt burden ($55,810), student loan and credit card debt per capita were well above the national average, … York State Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-new-yorkers-debt-riseXVI.2 Financial Reporting Policies – XVI. Financial Reporting
… may be to GASB Codification sections, GASB Statements and/or GASB Interpretations. Note that in December 2010, the GASB … that is included in the following pronouncements issued on or before November 30, 1989, which does not conflict with or contradict GASB pronouncements: Financial Accounting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesXII.6.D Paying a Single Payment Vendor – XII. Expenditures
… ID from the VMU in order to process a single payment voucher. The VMU will assign single payment vendor IDs … Process and Document Preparation: Create a single payment voucher using the single payment vendor ID assigned to the … Compress last names that contain a space. Example: Enter DE BONIS as DEBONIS Replace hyphens with a space. Example: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6d-paying-single-payment-vendorTown of Oneonta – Town Clerk (2021M-59)
… Clerk properly recorded, deposited and remitted Clerk fees in a timely manner. Key Findings The Clerk properly recorded … and remitted all fees collected during the audit period in a timely manner. However, the Clerk did not always deposit … the required time frame. The Clerk did not: Deposit $5,266 in fees collected within the required time frame. Prepare …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59Islip Fire District – Disbursements (2020M-9)
… Audit Objective Determine whether disbursements were made in compliance with New York State General Municipal Law and … enforce the adopted travel policy when approving $125,028 in travel expenditures. District officials: Made 107 … Ensure that conference and travel expenditures are in compliance with the District’s travel policy. Ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Archived Publications
… 31, 2012 - 9/25/13 Fiscal Stress Drivers and Coping Strategies - 6/18/13 New Fiscal Realities Challenge Local …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsChautauqua Lake Central School District – Procurement (2024M-3)
… practices. Conduct a thorough and deliberate audit of each claim before authorizing payment. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3X.3.B OSC Vendor Registration – X. Guide to Vendor/Customer Management
… Submit completed forms to the VMU via email at VMU@osc.ny.gov , fax (518) 473-9533, or mail to: NYS Office of the … Management Unit 110 State Street – Mail Drop 10-4 Albany, NY 12236-0001 The VMU will initiate a request for the New … process, contact VMU at (518) 486-4602 or email at VMU@osc.ny.gov . Single Payment Vendor Add Generally, vendors in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3b-osc-vendor-registrationX.3.A Agency Vendor Registration – X. Guide to Vendor/Customer Management
… of the vendor name: ASSOCIATION ASSN CITY UNIVERSITY OF NY CUNY COMPANY CO CORPORATION CORP DEPARTMENT DEPT DIVISION … the required information. Email VMU at vendupdate@osc.ny.gov to request the Vendor Request Add Excel worksheet and … Excel worksheet to the VMU via email at vendupdate@osc.ny.gov . The VMU saves the mass vendor request, and runs the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3a-agency-vendor-registrationIX.6.F Agency Draw Procedures – IX. Federal Grants
… the impact that disbursements have on the State’s checking account cash balance. When a disbursement is made, the cash in the checking account is decreased as soon as the related ACH is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6f-agency-draw-proceduresVillage of Sherman – Treasurer’s Cash Receipts (2019M-39)
… - pdf] Audit Objective Determine whether the Village of Sherman (Village) Treasurer recorded and deposited all … accurate manner. Key Findings The former Treasurer did not record and deposit collections in an accurate manner. The … process. The Board did not provide adequate oversight of the Treasurer and did not annually audit the former …
https://www.osc.ny.gov/local-government/audits/village/2022/04/22/village-sherman-treasurers-cash-receipts-2019m-39IX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants
… In some instances, payments are made to vendors, including sub-recipients, … the funds to the federal government. See Section 8.C - Payments to the U.S. Treasury or Section 8.D Electronic Refund Payments to the U.S Treasury of this Chapter. Under no …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendorsTown of Pharsalia – Board Oversight (2018M-59)
… Determine whether the Town Board (Board) in the Town of Pharsalia (Town) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations, which allowed the former Town …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59II.4 New York State Financial Accounting – II. New York State Financial Accounting
… New York State Financial Accounting standards are used in the EXECUTE and EVALUATE phases of the financial cycle …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-new-york-state-financial-accounting