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VIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries

… Journal Entries Overview of this Chapter for guidance on: Submitting APJV and GLJE transactions to SFS Obligation …

https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfers

Genesee 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 …

https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-college

Village of Red Hook - Procurement and Claims Auditing (2019M-100)

… of our recommendations. Appendix B includes our comments on issues raised in the Village’s response letter. … …

https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100

Overview – Membership and Enrollment

… Death benefits; Service retirement; Disability retirement for both on-the-job and non-job-related disabilities; … years of service (they’ve earned enough service to qualify for a pension benefit). If Tier 6 members leave public … your employees fall into one of two categories: Those for whom membership in NYSLRS is mandatory and who, …

https://www.osc.ny.gov/retirement/employers/membership-enrollment/overview

Piseco Common School District – Authorized Investments (2023M-172)

… Common School District (District) officials invested in accordance with statutory requirements. Key Findings District officials did not invest in accordance with statutory requirements. As a result, District investments were at an increased risk of …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172

Town of Greenville – Tax Collector (2020M-81)

… Tax Collector properly recorded, deposited and remitted money in a timely manner. Key Findings The Tax Collector did not properly record or remit money in a timely manner. The Tax Collector’s records were … totaling $9,719 were not remitted in accordance with New York State Town Law (Town Law). The Tax Collector’s …

https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81

XVI.3.E The Reporting Entity – XVI. Financial Reporting

… Policy Reference: GASB Codification Section 2100 – Defining the Financial Reporting Entity Process and Document … Preparation: BACKGROUND New York State is involved in providing a full range of services to its citizens. Many … (MTA): New York City Transit Authority Manhattan and Bronx Surface Transit Operating Authority MTAConstruction and …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entity

XII.8.G Payment Methods – XII. Expenditures

… ACH ACH payments generally require two business days to deposit into the vendor’s account. However, an agency can … the agency must upload a completed Wire Payment Request Form along with supporting documentation (e.g., invoice, … Box account or requires a copy of the Agency Wire Request Form, email [email protected] . The agency should not send …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methods

Town of Hurley – Transfer Station Collections (2024M-132)

… were remitted in a timely manner. However, they were not adequately supported or recorded. As a result, an increased risk exists for collections not to be properly accounted for and even lost, stolen or … written transfer station collection procedures that did not address segregation of incompatible duties with respect …

https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132

DiNapoli: New York Sending More Tax Dollars to Federal Government Than it Gets Back

… "New York sent an estimated $40.9 billion more in tax payments to Washington in 2016 than it received back in … shows federal spending in New York during federal fiscal year 2016 included $55 billion in Social Security payments, … $11,183. Only three states – New Jersey, North Dakota and Connecticut – experienced a more negative balance of payments …

https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-york-sending-more-tax-dollars-federal-government-it-gets-back

DiNapoli: Audit Cites East Clinton Fire District For Improper Gifts

… expenses for members, including rent, cable television and college fees, according to an audit released today by … P. DiNapoli. The findings of the Comptroller’s audit and investigation were referred to Dutchess County District … that my office continues to uncover lax oversight and misuse of taxpayer dollars in fire districts. I will …

https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-cites-east-clinton-fire-district-improper-gifts

Medicaid Program – Claims Processing Activity October 1, 2021 Through March 31, 2022

To determine whether the Department of Healths Departments eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers were processed in accordance with Medicaid requirements and resulted in correct payments to the providers

https://www.osc.ny.gov/state-agencies/audits/2022/12/13/medicaid-program-claims-processing-activity-october-1-2021-through-march-31-2022

Coeymans Hollow Fire District – Board Oversight (2021M-211)

… (Board) ensured it had an adequate service contract in place, annual financial reports were filed in a timely manner and disbursements were supported and … Hollow Volunteer Fire Corporation (Company) was adequate in addressing what periodic financial reports the Company had …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/coeymans-hollow-fire-district-board-oversight-2021m-211

XII.8 Overview – XII. Expenditures

… System (SFS) to (a) pay vendors that provided goods or services to New York State, or (b) refund New York State … (OSC) for audit. The OSC approves the voucher. The Treasury Department generates payment to the vendor in the … System SFS to a pay vendors that provided goods or services to New York State or b refund New York State vendors …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii-overview

DiNapoli: April Local Sales Tax Collections Up Nearly 46 Percent From 2020

… except Oswego County, saw their year-over-year collections for April grow by a wide margin, ranging from 28.2 percent in … against what had been reported by sales tax vendors for the reporting quarter, and adjusts payments to local … 2021. Table Monthly Local Sales Tax Collections by Region (for detailed monthly breakdown) Find out how your government …

https://www.osc.ny.gov/press/releases/2021/05/dinapoli-april-local-sales-tax-collections-nearly-46-percent-2020

DiNapoli: Pandemic Hit to Sales Tax Revenue Threatening Fiscal Health of Local Governments

… New York’s municipalities collected nearly $17 billion in sales … outside New York City by $50 million annually for the next two years, to be put in a State fund for financially … in sales tax distributions withheld each year for the next two years for the same purpose. In prior years, sales …

https://www.osc.ny.gov/press/releases/2020/10/dinapoli-pandemic-hit-sales-tax-revenue-threatening-fiscal-health-local-governments

Medicaid Program – Claims Processing Activity April 1, 2021 Through September 30, 2021

… follows: $28.5 million was paid for managed care premiums on behalf of enrollees who also had concurrent comprehensive … $847,926 was paid for fee-for-service inpatient claims on behalf of recipients with multiple client identification …

https://www.osc.ny.gov/state-agencies/audits/2022/08/19/medicaid-program-claims-processing-activity-april-1-2021-through-september-30-2021

State Agencies Bulletin No. 2287

… of new functionality allowing employees to enroll in direct deposit and update their direct deposit and bank account options in New York State Payroll Online (NYSPO). … job aids for employee use which can be found in the Get Help section of the NYSPO webpage . Additionally, OSC …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2287-new-york-state-payroll-online-direct-deposit-functionality