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Selected Aspects of Central Office Disbursements From the Tuition and Fees Refund Bank Account (2016-S-35)
To determine whether disbursements to students from the Tuition and Fees Refund bank account were appropriate and authorized.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s35.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. City of Little Falls – Financial … for their lack of corrective action. Scio Central School District – Capital Assets (Allegany County) District … today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Accounts Payable Advisory No. 31
… Subject : Importance of separating commodity and transmission charges when … into two distribution lines. This will ensure accuracy of the related expenditure account code information and will … Importance of separating commodity and transmission charges when …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/31-accounting-utility-paymentsVillage of Mount Morris – Justice Court (2013M-152)
… As of February 2, 2012, Justice Glanville’s cash account had a shortage of at least $1,240. This shortage … cash receipts timely and intact, and failed to reconcile bank accounts, maintain an accurate listing of bail, file … Ensure that any unidentified moneys in the Justice’s bank account are reported and remitted to the JCF. Reconcile …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152DiNapoli: Contribute to a NY 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes
… state tax deductions on 2016 income tax filings. Parents and other participants have paid for more than $1.1 billion … investing in a New York 529 College Savings account today and give the gift of savings for higher education this … season,” said DiNapoli. “Our program offers low fees and tax deductions for parents and loved ones who want to get …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-contribute-ny-529-college-savings-account-and-deduct-10000-your-state-taxesDiNapoli Consumer Alert: Contribute to a 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes
… save for college, ranks among the best in the nation, and New York is one of a handful of states that offer state … DiNapoli. “Our program consistently ranks among the best and offers tax deductions for parents and loved ones who want to get a head start on saving for …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-consumer-alert-contribute-529-college-savings-account-and-deduct-10000-your-state-taxesState Agencies Bulletin No. 1397
… Purpose To inform agencies of the procedures for reporting line number changes and to explain how Account … Title and Position Management (TPM) Mass Change Process for Line Item Realignment (LNR); do not use a Position Move … the above counts reflect the number of incumbents examined for update, those for whom Job updating was bypassed, those …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1397-reporting-line-number-and-budget-year-changes-fiscal-year-2015-2016State Agencies Bulletin No. 1461
… Purpose To inform agencies of the procedures for reporting line number changes and to … on the Position Data (Agency) page using an Effective Date of 03/31/16 (Institution) or 04/07/16 (Administration). The Reason code Z12 (Agency Update of Position Data) will automatically default on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1461-reporting-line-number-and-budget-year-changes-fiscal-year-2016-2017State Agencies Bulletin No. 1134
… Purpose To inform agencies of the process for reporting line number changes and to … Enter the appropriate line number. The Action of Z12 will automatically default on the Description page. If … the Education and Government section at the bottom of the page. If the position is filled, a row will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1134-reporting-line-number-changes-and-budget-year-changes-fiscal-year-2012LaFargeville Central School District – Information Technology (2021M-192)
… officials established adequate information technology (IT) controls over physical IT assets and nonstudent network user account access. Key Findings District officials did not establish adequate IT controls over physical IT assets and non-student user … officials established adequate information technology IT controls over physical IT assets and nonstudent network …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192XIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures
… agency sole custody purposes. Pursuant to Section 106 of the State Finance Law requires that ALL monies received by … Comptroller. Upon this mandatory approval, the Bureau of State Accounting Operations Cash Management Unit (BSAO CMU) will arrange for payment of banking services and collateralization of accounts. It is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overviewState Agencies Bulletin No. 1497
… To notify agencies of the reinstatement of the non-taxable benefit and of adjustments that may be made to DCAA payroll … which is the Non-Taxable Employer Contribution Benefit. As a result of the recent ratification of the one … PEF represented employees are now eligible for this benefit. Effective Date(s) Administration Paychecks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1497-retroactive-dependent-care-advantage-account-dcaa-new-york-dependentMedgar Evers College – Controls Over Bank Accounts
… policy was established in 2008. However, CUNY Central did not have any of the required notification forms for these … 26 payments totaling $118,782 were either improper (did not comply with CUNY and/or State and City policies and …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/medgar-evers-college-controls-over-bank-accountsState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Danby – Town Clerk (Tompkins County) Tax collections were … tax collections. The board did not perform an annual audit of the clerk’s records. Village of Delhi – Audit Follow-Up (Delaware County) Auditors issued …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: DOH Needs to Step Up Enforcement of Patient Safety Violations
… the respondent violated the payment plan terms and DOH did little to follow up. Auditors also determined DOH needs … is receiving all the revenue it is due. For example, DOH did not know that certain violation categories and certain criminal penalties applied to the PSC account, and did not make sure the fines collected went to the account. …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-doh-needs-step-enforcement-patient-safety-violationsArlington Central School District – Network User Accounts (2021M-110)
… we found District officials should have: Disabled 150 of the 9,989 network user accounts we examined. The 150 accounts include 116 generic accounts, 27 employee …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110VI.1.A Budgetary Chartstrings – VI. Budgets
… The Chart of Accounts (COA) is the foundation of the SFS and provides the State with an organized structure … Program, Fund, Account and Budget Reference. Example of a chartfield string from a Budget Journal entry showing … The Chart of Accounts COA is the foundation of the SFS and provides the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstringsSelected Financial Management and Administrative Practices
… Purpose To determine whether the Office of the Nassau County Public Administrator (NCPA) operates in … are responsible for administering the estates of individuals who die intestate (without a will) and leave … by a fee set by the Surrogate’s Court on the closing value of each administered estate. As of December 31, 2013, the …
https://www.osc.ny.gov/state-agencies/audits/2015/04/28/selected-financial-management-and-administrative-practicesDiNapoli: Tennessee Woman Pleads Guilty to Wire Fraud for Receiving Deceased Mother's New York State and Local Retirement System Benefits
… joined the United States Attorney for Eastern District of Tennessee (EDTN) in announcing that Leslie Schwinzer has … Local Retirement System (NYSLRS). This case was the result of a joint investigation with the Social Security … the EDTN and the Comptroller’s Office. In February of 2021, SSAIG contacted NYSLRS and informed them that a …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-tennessee-woman-pleads-guilty-wire-fraud-receiving-deceased-mothers-new-york-state-and-localIX.6.E Education Department - G5 System – IX. Federal Grants
… The Federal Department of Education operates a grants management system known as G5 … than the amount being returned. The Federal Department of Education and state agencies can view relevant data online, … The Federal Department of Education operates a grants management system known as G5 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6e-education-department-g5-system