Search
IV.5.B Bond and Debt Proceeds – IV. Accounting Codes - Uses and Descriptions
… Bond Proceeds Proceeds from the issuance of voter-approved State debt. 36202 Rental Obligation / Lease Purchase Proceeds … Notes (TRAN) Proceeds from the sale of TRANs by New York State. 36205 Bond Anticipation Notes (BAN’s) Proceeds from the sale of BANs by New York State. 36206 Commercial Paper Proceeds from the sale of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5b-bond-and-debt-proceedsIV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… incur obligations for specific purposes each fiscal year in the form of an appropriation. Contract encumbrances and … and recorded using an expenditure account code in SFS. Every effort has been made to provide expenditure …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewLake Placid Central School District – Transportation State Aid (2023M-95)
… officials applied for all applicable transportation State aid for new bus acquisitions. Key Findings District … officials did not apply for all applicable transportation State aid for new bus acquisitions. As a result, District’s … the $18,842 in aid the District would have received upon State Education Department (SED) approval. In addition, if …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95State Agencies Bulletin No. 563
… initiatives. Legislation passed in 2003 allows for all State, county and municipal employees to make a donation … deduction enrollment form, which is available online. State employees will be invited to identify the campus they … Fund 823 SUNY Buffalo Fund 824 Stony Brook Fund 825 Empire State Fund 826 SUC Brockport Fund 827 SUC Buffalo Fund 828 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/563-suny-foundation-deduction-codesState Agencies Bulletin No. 1462
… the State the withholdings were withheld for, however OSC does not withhold State tax. 1042-S Distribution The Office …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1462-form-1042-s-foreign-persons-us-source-income-subject-withholdingComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … face values totaling $400,000 for its four administrators. State law does not authorize water districts to offer whole … – Tourism Promotion Services (2014M-61) The county’s contract for promoting tourism did not include clear goals, …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1729
… To inform agencies of the content information for the 2018 Form 1042-S Affected Employees All Nonresident Aliens … year 2018 Background According to the IRS instructions for Form 1042-S, amounts subject to reporting on Form 1042-S are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1729-form-1042-s-foreign-persons-us-source-income-subject-withholdingState Agencies Bulletin No. 1031
… relating to taxable travel reimbursements in order for the State to comply with IRS reporting requirements. This … on the 2010 taxable expense of $99.00. No Federal or State income taxes will be withheld. PCM Corrections All …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1031-year-end-procedure-taxable-travel-reimbursementState Agencies Bulletin No. 933
… relating to taxable travel reimbursements in order for the State to comply with IRS reporting requirements. This … on the 2009 taxable expense of $99.00. No Federal or State income taxes will be withheld. PCM Corrections All …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/933-year-end-procedure-taxable-travel-reimbursementsCortlandville Fire District – Credit Cards (2020M-57)
… whether credit card purchases were adequately supported, for appropriate purposes and paid timely. Key Findings The Board approved credit card … $18,124 without adequate supporting documentation. The District incurred penalty charges totaling $393 for late …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57Medicaid Program – Medicaid Claims Processing Activity October 1, 2017 Through March 31, 2018
… Purpose To determine whether the Department of Health’s eMedNY system … Medicaid requirements, and resulted in correct payments to the providers. The audit covered the period October 1, …
https://www.osc.ny.gov/state-agencies/audits/2019/02/05/medicaid-program-medicaid-claims-processing-activity-october-1-2017-through-march-31-2018Medicaid Program – Medicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY
… submitted Part B cost-sharing claims directly to eMedNY. The audit covered the period from June 1, 2012 through May 31, 2017. Background Many of the State’s Medicaid recipients are also eligible for … still submit these claims directly to eMedNY for payment (i.e., self-report Medicare data). In these situations, the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-medicaid-overpayments-medicare-part-b-services-billed-directly-emednyTown of Marathon – Claims Audit Process (2022M-124)
… claims could have been paid for inappropriate purposes. In our sample of 100 claims totaling $203,349: 68 claims … procurement policy. Town officials may have saved $7,559 in fuel costs if they had been able to use the New York State …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-claims-audit-process-2022m-124State Agencies Bulletin No. 1017
… Annuity CUNY 404 - Supplemental Retirement Annuity Program 408 - SUNY TDA Fidelity 413 - NBE Tax Deferred …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1017-retirement-plan-check-box-form-w-2Opinion 91-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … A municipal officer or employee has an "interest" in any contract with the municipality if he or she receives a direct … interest prohibited by article 18, the courts of this State have held public officials to a high standard of …
https://www.osc.ny.gov/legal-opinions/opinion-91-8Town of Stony Point – Claims Processing and Purchasing (2014M-239)
… 21, 2014. Background The Town of Stony Point is located in Rockland County and has a population of approximately … between monthly abstracts. One abstract with no supporting claim detail was signed by four Board members certifying that …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-stony-point-claims-processing-and-purchasing-2014m-239XI.6.A Quick Contracting–Commodity, Printing, Miscellaneous Services and Equipment – XI. Procurement and Contract Management
… To participate in the Office of the State Comptroller’s (OSC) Quick Contracting Program for … equipment procurements, State agencies must use the Quick Contract Boilerplate Agreement AC 3278-S and Contract … meets certain minimum requirements, including: • The List of Preferred Source Offerings was checked, and the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6a-quick-contracting-commodity-printing-miscellaneous-services-and-equipmentState Agencies Bulletin No. 2054
… letter contained in the 2019-2023 Agreement between the State of New York and the Public Employees Federation (PEF), … and Safety Committee and shall run concurrently with State fiscal years. A memo dated March 10, 2022, from the … LQ_PCD_PAYCHECK_EARNINGS_BY_ID to identify a complete list of regular earnings and retroactive adjustments if there …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2054-2019-2020-and-2020-2021-public-employees-federation-pef-firearmsOperational Advisory No. 8
… an uncashed check will be turned over to the OSC Office of Unclaimed Funds if action is not taken to negotiate the … the funds will be turned over to the OSC Office of the Unclaimed Funds on April 30th. It is important that Agencies … Once the funds have been escheated to the Office of Unclaimed Funds no future Agency action will be allowed. For …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/8-state-check-outreachSt. Paul Boulevard Fire District - Board Oversight (2018M-116)
… The Board did not: Adopt realistic budgets, which resulted in excessive unrestricted fund balance that was not substantiated by planned uses in any fund balance policy or multiyear financial or capital …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/st-paul-boulevard-fire-district-board-oversight-2018m-116