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VIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… include, but are not limited to, the following types of transactions: Transfer of receipts between funds and account codes as authorized in legislation Redistribution of revenues previously credited in one fund to another fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersTown of Olive – Claims Processing and Information Technology (2012M-223)
… documents such as receiving reports, quotes, or bid or State and County contract information be submitted for claims …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… audit was to evaluate the Village’s financial operations for the period of August 1, 2008 through September 27, 2013. … budget appropriations totaled approximately $411,500 for all funds. Key Findings Due to the Board’s continuous … was attached to the claims prior to approving them for payment and that claims were for valid Village purposes. …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… the water fund borrowed a total of approximately $54,000 from other funds, principally from the general fund. The water and sewer funds do not … reports to monitor the Village’s operations. Develop a plan to repay outstanding interfund loans or authorize …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Village of Albion – Water and Sewer Rents (2013M-108)
… was to examine internal controls over the billing and collection of water and sewer rents for the period January 1, … for the general, water and sewer funds in the 2012-13 fiscal year totaled $6.5 million. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Jericho Union Free School District – Financial Management (2016M-328)
… (2012-13 through 2014-15). The District's debt service fund had a balance of $1.1 million as of June 30, 2016, and … from the general fund each year. The funding level for the retirement contribution reserve appears unreasonable based on … fund policy and ensure that the funding levels for the retirement contribution reserve are reasonable, and take …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Oakfield-Alabama Central School District – Procurement (2024M-103)
… action. Appendix B includes our comment on an issue raised in the District’s response. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Miller Place Fire District – Credit Cards (2024M-58)
… supported and for appropriate purposes. As a result, there is an increased risk that the District will expend funds for …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Qualified Personal Service Contracts (QPSC) Listing
… regarding Qualified Personal Services Contracts (QPSCs) to a Task Force and on their agencies' websites. A QPSC is … State agency contract with any non-State entity pursuant to State Finance Law §163 or §136-A, under which: The … a majority of the costs of the contract are attributable to compensation of the contractor's personnel; and The agency …
https://www.osc.ny.gov/procurement/qualified-personal-service-contracts-qpsc-listingOpinion 2007-1
… . . Training must be appropriate to the duties of each employee. A paratransit dispatcher probably must know how to …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1Opinion 89-25
… reserve fund) SEWERS AND SEWER SYSTEMS -- Contracts (for use of excess capacity of sewage treatment plant) -- … of financing expansion of village sewage treatment plant for use by town sewer districts) VILLAGES -- Powers and … of financing expansion of village sewage treatment plant for use by town sewer districts); (authority to sell excess …
https://www.osc.ny.gov/legal-opinions/opinion-89-25CUNY Bulletin No. CU-639.1
… March 28, 2019 OSC Actions OSC will automatically increase the bi-weekly deduction for Union Dues (Code 254) from $24.03 … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … To notify agencies of an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6391-district-council-37-local-2627-dues-increaseTravel Advisory No. 16
… : GFO Update – Chapter XIII, Section 9 - Allowed Values for Processing Payments in SFS Reference : Guide to Financial … Operations: Chapter XIII, Section 9 – Allowed Values for Processing Payments in SFS Guidance : The Office of the … Chapter / Section Name Description XIII.9 Allowed Values for Processing Payments in SFS – Business Purpose Updated the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/16-gfo-update-chapter-xiii-section-9-allowed-values-processing-payments-sfsOpinion 99-10
… (Local Finance Law, §11.00[a]; NY Const, article VIII, §2). Periods of probable usefulness, therefore, represent … at pps 386-8, discussing the history of article VIII, §2 of the State Constitution; 1979 Opns St Comp No. 79-646, p … of the energy performance contract, which shall not exceed 18 years, or the useful life of the equipment being …
https://www.osc.ny.gov/legal-opinions/opinion-99-10State Comptroller DiNapoli Releases Jamaica Economic Snapshot
… Area ” or go to http://www.osc.state.ny.us/osdc/rpt6-2017.pdf … The population number of businesses and household …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-jamaica-economic-snapshotState Agencies Bulletin No. 1073
… and correcting inaccurate addresses. The addresses may look correct, but are not acceptable as determined by the … (.) in the address. Putting the PO BOX on Address Line 1 when a PO BOX is available. Using the correct Zip+4. Error … Check Address. Questions Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … To notify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1073-modification-control-d-report-npay766-employee-address-not-barcodeableOpinion 2005-6
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … a town program for town residents on that subject, so long as the town retains ultimate supervision and control of the … that there was no violation of the State Constitution, the court stated that the statute did not intend to assist …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6DiNapoli Report Examines Broadband Availability, Access and Affordability in NYC
… leveraging broaband via institutional access such as at schools and libraries, or may have returned to work that was …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-report-examines-broadband-availability-access-and-affordability-nycMTA's Fiscal Challenge: Fill the Gap, But Not at Riders' Expense
… transit system and jeopardize expansion projects.” Rising tax revenues and increased ridership on subways, Long Island …
https://www.osc.ny.gov/press/releases/2014/10/mtas-fiscal-challenge-fill-gap-not-riders-expenseDiNapoli: Audit Reveals Theft of Cash, Questionable Spending by Minetto Volunteer Fire Dept. Chief
… “Residents trust public officials to safeguard their tax dollars and spend them appropriately. Far too often we …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-theft-cash-questionable-spending-minetto-volunteer-fire-dept-chief