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AC2709 - Verification and Checklist for Unclaimed Property
A summary of the report details and remittance
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/ac2709.pdfVillage of Bemus Point – Clerk-Treasurer (2022M-38)
… February 2021 and charged with grand larceny, falsifying business records, forgery and official misconduct. In …
https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38Investing and Protecting Public Funds
This session is designed to help local officials understand procedures and policies used to control and account for cash. Presenters will discuss the following: principles and statutes, depositing public funds, securing deposits, investment policies, cash controls and reporting, and cash flow foreca
https://www.osc.ny.gov/files/local-government/academy/pdf/investing-and-protecting-public-funds-01-18-23.pdfAccounting for Justice Court Funds
Accounting for Justice Court Funds
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/jcf.pdfAccounting for Opioid Settlement Funds
Office of the New York State Comptroller, Account Notices and Bulletins, Accounting for Payment Opioid Settlement Funds
https://www.osc.ny.gov/files/local-government/resources/pdf/accounting-for-opioid-settlement-funds.pdfInvestment of Retirement Funds
… Legislative Session 2021-2022: Investment of Retirement Funds – S.9051 (Jackson) – Permits investment of retirement funds in mortgages guaranteed by New York state homes and … Memo Bill Text Status … Permits investment of retirement funds in mortgages guaranteed by New York state homes and …
https://www.osc.ny.gov/legislation/investment-retirement-fundsXI.2.C Contract Funds Reservation – XI. Procurement and Contract Management
… for other than the specified purposes. The Office of the State Comptroller (OSC) is committed to ensuring that … reservation on all procurement contracts submitted for the State Comptroller’s approval. Full funds reservation means … for additional information). An agency should not reduce a contract’s funds reservation, except when the estimated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2c-contract-funds-reservation-overviewNotice of Reserve Funds
… Signed into law on December 31, 2016 as Chapter 514 of the Laws of 2016 – A.7675 (Buchwald) / S.5795 (Marcellino) – …
https://www.osc.ny.gov/legislation/notice-reserve-fundsMonroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)
… ECA operations were established as required. Fifteen of 113 disbursements totaling $44,166 did not have disbursing … that included the two required authorizing signatures. One of the disbursing orders totaling $15,700 lacked itemized …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019mVillage of Trumansburg - Ambulance Fund Accountability (2018M-168)
… Determine whether Village officials properly accounted for ambulance funds. Key Findings As of May 31, 2018, the … … Determine whether Village officials properly accounted for ambulance funds …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-trumansburg-ambulance-fund-accountability-2018m-168DiNapoli Announces State Contract and Payment Actions for March 2016
… approved more than 4.3 million payments worth more than $21.7 billion in March. His office also rejected 243 contracts …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-announces-state-contract-and-payment-actions-march-2016Controls Over Unclaimed Bottle Deposits (2016-S-96) 90-Day Response
The objectives of our performance audit were to determine whether the Department of Taxation and Finance is enforcing registration and reporting requirements...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s96-response.pdfLocal Government Management Guide Reserve Funds
This guide describes the types of reserve funds that local governments and school districts can establish and maintain. In general, reserve funds have specific intended purposes and requirements as set forth in law.
https://www.osc.ny.gov/files/local-government/publications/pdf/reserve-funds.pdfLGMG - Investing and Protecting Public Funds
LGMG - Investing and Protecting Public Funds
https://www.osc.ny.gov/files/local-government/publications/pdf/investing-and-protecting-public-funds.pdfTown of Pharsalia – Board Oversight (2018M-59)
… 2021, he was sentenced to serve one to three years in a State prison. Key Recommendations Disburse Town money only …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59Monroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)
Determine whether extra-classroom activity (ECA) clubs and central treasurers safeguarded funds by properly recording and disbursing funds.
https://www.osc.ny.gov/files/local-government/audits/pdf/monroe-woodbury-2019-197.pdfFrewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… funds allowed the former Central Treasurer (Treasurer) to use funds donated for scholarships and funds collected from other revenue sources to conceal misappropriated and missing money. $6,982 is … by the Chautauqua County District Attorney and pled guilty to stealing $6,982 from the District on January 6, 2022. She …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andXV.13 Federal Funds – Payments – XV. End of Year
… the fiscal year, vouchers and journal transfers including fringe benefit payments must be paid by the date identified … the fiscal year vouchers and journal transfers including fringe benefit payments must be paid by the date identified …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv13-federal-funds-paymentsV.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… or meeting certain objectives in accordance with New York State law. Fund is required on all transactions. Fund is a … means all agencies will be able to access the complete list of Fund codes in the SFS. Fund will be inherited on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingIX.9.B Transfers to Other Funds – IX. Federal Grants
… federal grant reporting requirements, statutory transfers from federal funds will be recorded in the federal grant fund … federal grant reporting requirements statutory transfers from federal funds will be recorded in the federal grant fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9b-transfers-other-funds