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VII.1 State Revenues Overview – VII. State Revenues and Appropriated Loan Receivables
… Receivable and General Ledger menu selections. In addition OBIEE Reports can be accessed through Reporting Tools>SFS OBIEE Reports. Guide to Financial Operations REV. 09/25/2018 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii1-state-revenues-overviewTown of Decatur – Town Clerk (2020M-58)
… Clerk (Clerk) recorded, deposited, remitted and reported all collections received in a timely and accurate manner. Key … Issue and retain duplicate receipts. Report and remit all money received to the Supervisor and other entities in a … Town Clerk Clerk recorded deposited remitted and reported all collections received in a timely and accurate manner …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-town-clerk-2020m-58Failing To Adhere to Policy and Proper Procedures – Travel and Conference Expense Management
… policy should specifically state what will occur in the case of improper claims for travel and conference expenses, … policy should specifically state what will occur in the case of improper claims for travel and conference expenses …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/failing-adhere-policy-and-proper-proceduresTown of Almond - Tax Collection (2019M-188)
… Town Clerk (Clerk) recorded, deposited and remitted real property tax collections in a timely and accurate manner. Key … The Clerk did not always issue receipts or retain adequate evidence of receipt for tax payments collected or to establish tax …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-almond-tax-collection-2019m-188Travel Advisory No. 18
The Office of the State Comptroller updated the following in Chapter XIII Section 9 of the Guide to Financial Operations
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/18-gfo-updates-chapter-xiii-section-9-allowed-values-processing-payments-sfsTown of Potter – Town Clerk (2020M-113)
… and the Town’s insurance agent to recoup the missing money from the former Clerk. Ensure the Clerk prepares …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113Travel Advisory No. 16
The Office of the State Comptroller updated the following in Chapter XIII Section 9 of the Guide to Financial Operations
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/16-gfo-update-chapter-xiii-section-9-allowed-values-processing-payments-sfsTown of Canton - Compensation and Benefits (2018M-159)
… and benefits were paid in accordance with the collective bargaining agreement (CBA) or Board authorized amounts. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159Rockland County - Sale of Estate Real Property (2019M-233)
… Public Administrator disposed of estate real property in accordance with Office of Public Administrator guidelines. … Public Administrator disposed of estate real property in accordance with Office of Public Administrator guidelines …
https://www.osc.ny.gov/local-government/audits/county/2020/05/15/rockland-county-sale-estate-real-property-2019m-233DiNapoli: Former Director Allegedly Stole $1,700 From Hornell Partners for Growth
… State Police and Steuben County District Attorney Brooks Baker. Michelle “Shelly” Stevens is also accused of … said. “Thanks to my partnership with Steuben County D.A. Baker and the State Police we will continue to hold … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-former-director-allegedly-stole-1700-hornell-partners-growthMedicaid Program – Improper Payments of Medicare Buy-in Premiums for Ineligible Recipients
To determine if Medicaid made improper Medicare premium payments on behalf of recipients enrolled in the Medicare buyin program
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-payments-medicare-buy-premiums-ineligible-recipientsComplaint Processing (Follow-Up)
… complaint is filed, investigators gather documentary and video evidence and conduct interviews with complainants, … CCRB had an appropriate and sufficiently documented basis for the complaints referred to the NYPD and other agencies and for truncated complaints, and if CCRB was conducting …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/complaint-processing-followXI-A.1.B Category Codes – XI-A. Purchasing
… contract that has a line with the category code for office supplies. The agency can create a purchase order against this …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1b-category-codesState Agencies Bulletin No. 1334
… are employed in the City of Yonkers Background Effective August 1, 2014, the Yonkers personal income tax surcharge has been … period January 1, 2014 through July 31, 2014. Effective August 1, 2014, the supplemental withholding rate has been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1334-yonkers-withholding-tax-changeEmployer Annual Invoice
… is not received on time, we will charge late payment interest at a rate of 5.9 percent. You can choose to pay the … credit for their unused, unpaid sick leave at retirement. Rates Rates, often referred to as employer contribution … Payment under the Adjustments section. This payment is applied to any outstanding amortizations (oldest to newest) …
https://www.osc.ny.gov/retirement/employers/employer-annual-invoiceState Agencies Bulletin No. 2236.1
… is to notify agencies of changes in maintenance rates for employee housing and meals. Affected Employees: … Reporting Manual Items B-300 and B-300A, issued April 26, 2024, maintenance rates have been increased. Note: Items … value of employer provided lodging from employee’s taxable income, and to make appropriate procedural changes to ensure …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22361-change-maintenance-rates-employee-housing-and-mealsState Agencies Bulletin No. 2236
… with Division of the Budget Policy and Reporting Manual Items B-300 and B-300A, issued April 26, 2024, … Questions: The Division of Budget Policy and Reporting Manual, Item B-300 and Item B-300A issued April 26, 2024, are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2236-change-maintenance-rates-employee-housing-and-mealsTown of Cohocton – Procurement (2025M-13)
… [read complete report – pdf] Audit Objective Did Town of Cohocton (Town) officials make purchases in … manner is to seek competition that is often required by New York State law or by locally adopted policy. One of the goals …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13About Statement No. 68 – Governmental Accounting Standards Board
… The Governmental Accounting Standards Board (GASB) Statement No. 68, Accounting and Financial Reporting for … employers participating in state and local government pension plans to report their proportionate share of the …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68Administration and Monitoring of Financial Assistance to New York City Businesses (2021-N-6)
To determine whether the New York City Industrial Development Agency (NYCIDA) has policies and procedures in place to approve, monitor, and measure project performance and whether they were followed. We also determined whether NYCIDA recaptured public benefits in accordance with the project ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-21n6.pdf