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Practices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees
To determine whether the Transit Adjudication Bureau of New York City Transit performs its responsibilities in an effective and efficient manner
https://www.osc.ny.gov/state-agencies/audits/2016/08/11/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-feesVII.2 Miscellaneous Receipts / Accounts Receivable Receipts – VII. State Revenues and Appropriated Loan Receivables
… Reimbursements of accounts receivables Agency initiated bank transfer of moneys from agency sole custody bank accounts (sweeps) Revenue contracts or repayment … the money is deposited in the GCA and will result in reconciliation discrepancies within SFS. This discrepancy …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receiptsCheektowaga-Maryvale Union Free School District - Continuing Education (2019M-123)
… charged to the community education program expenditure account instead of the literacy program, totaling $728,000. … in the correct fiscal year. Key Recommendations Properly account for community education activity in the general fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/cheektowaga-maryvale-union-free-school-district-continuing-educationIV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… ‘Project’ Chatfield is used to compliment charges to this expense category. This account includes: Adding, removing … or component of a building with a new part of the same type and performance capabilities, such as replacement of an … of buildings and structures (e.g. fill and grading). This expense category includes demolition of existing buildings. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsJune 2000: Accounting System Update - Elimination of Risk Retention Fund
… The Risk Retention Fund (CS) was originally established to account for risk financing and insurance activity in a single … The same revenue, expenditure, and general ledger account codes used in the CS Fund are available in these … the fund/funds now being used. If the MS Fund is used to account for these activities, the full accrual basis of …
https://www.osc.ny.gov/local-government/publications/june-2000-accounting-system-update-elimination-risk-retention-fundMarch 2000: Handicapped Parking Education Program
… Surcharge receipts should be recorded as revenue in account code A2610 Fines and Forfeited Bail, and expenditures … of these funds will be recorded in expenditure account code A2989 Other Education. Subsidiary records for … over expenditures at years end should be recorded in account code A889 Miscellaneous Reserve. … March 2000 …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programState Agencies Bulletin No. 231
… is followed. NOTE: If OSC has not established an escrow account for your agency and you enter deduction code 431 and … payroll system, it will be credited to a special escrow account and reported to DCJS. When the fingerprint card is processed, the DCJS special escrow account will be charged and a report issued to your agency. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/231-fingerprint-fee-processingState Agencies Bulletin No. 2197
… enter a journal voucher in the General Ledger from your account to the following OSC Postage revenue account string: BU: OSC01 Fund: 10050 Program: 12768 Department: 3050222 Budget Ref: 23-24 Account: 58009 Product: 315555 Payment must be received by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2197-direct-mailed-form-w-2-agency-chargebackDiNapoli: Former Treasurer of Frewsburg Central School District Pleads Guilty to Stealing Nearly $7,000 in School Funds
… Central School District’s extra-classroom activities account and attempted to conceal her theft by substituting … checks from the school district retirees’ health insurance account, among other things. Students raise and spend … The Comptroller’s forensic analysis of the scholarship account revealed Smoulder’s manipulation. Smoulder pled …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-former-treasurer-frewsburg-central-school-district-pleads-guilty-stealing-nearly-7000-schoolControls Over Cash Advance Accounts
… is transferred from the State Treasury to a local bank account for use by the agency. WCB was authorized to have two … that both checks never cleared. Although the petty cash account is needed for subpoena fees, a New York State … appears to be an excessive authorization level for this account. Key Recommendations Issue stop payment orders for …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsNew York's 529 College Savings Program Delivers $287 Million to College Students Since January
… a great time to consider opening a 529 College Savings account for your child,” DiNapoli said. “For just as little … a state tax deduction for contributions to accounts by account owners who are residents. Individuals who are account owners can deduct up to $5,000 from their state …
https://www.osc.ny.gov/press/releases/2016/05/new-yorks-529-college-savings-program-delivers-287-million-college-students-januaryState Agencies Bulletin No. 2307
… enter a journal voucher in the General Ledger from your account to the following OSC Postage revenue account string: BU: OSC01 Fund: 10050 Program: 12768 Department: 3050222 Budget Ref: 24-25 Account: 58009 Product: 315555 Payment must be received by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2307-direct-mailed-form-w-2-agency-chargebackPension Payment Calendar
… deposited or mailed monthly. Direct Deposit Your pension payment will be deposited directly into your bank account on … last business day of each month (indicated by a D on the schedule below). Keep your banking information up to date … direct deposit, your check was mailed on December 30. 2025 Calendar (January – December) M = Check Mailing Date D = …
https://www.osc.ny.gov/retirement/retirees/pension-payment-calendarOnline Services for Local Government
… Account Code Look-up Allows users to look up account codes used in governmental accounting and reporting. …
https://www.osc.ny.gov/local-government/resources/online-services-local-governmentPatient Safety Center Activities and Handling of Revenues (Follow-Up)
… is responsible for overseeing the PSC special revenue account, including the collection of penalties and the allocation of funds into the account. As of July 2023, the PSC account balance totaled about $6.3 million. The objective of …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/patient-safety-center-activities-and-handling-revenues-followIX.12.N Fund Availability and Interest Liability – IX. Federal Grants
… unable to contact the awarding agency, then contact your Account Representative to inform them that the award is not … date the related federal funds are deposited in a state account. With federal-state matching programs, interest will … date federal funds are received and deposited in a state account (provided by OSC); The federal percentage of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12n-fund-availability-and-interest-liabilityCourt-Appointed Executor of Decedent’s Estate Sentenced to Two Years in Prison for Embezzlement
… embezzled more than $1.4 million from the estate’s bank account. From June 2011 to June 2012, Bayard wrote … 14 checks totaling more than $435,000 from the estate’s account to himself. From December 2012 to May 2016, Bayard … of a total of more than $1 million from the estate’s account to his personal account. Bayard spent the money on …
https://www.osc.ny.gov/press/releases/2019/10/court-appointed-executor-decedents-estate-sentenced-two-years-prison-embezzlementTown of Wawarsing - Financial Oversight of Select Activities (2018M-239)
To examine the adequacy of internal controls over selected financial activities to properly account for and safeguard Town funds.
https://www.osc.ny.gov/files/local-government/audits/pdf/wawarsing-2018-239.pdfIX.6.D HHS Payment Management System – IX. Federal Grants
… or the U.S. Treasury for deposit into the State’s bank account, and record the payment transactions and corresponding disbursements to the appropriate account(s) in PMS. In order to receive funds through PMS, … amount of available funds in non-expired status in the PMS account. For any awards that have passed their 90-day …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6d-hhs-payment-management-systemXVII.2 Overview – XVII. Lapsing Appropriations
… that are not reappropriated and the SUNY Stabilization Account appropriations lapse after close of business on June … 30 falls on a non-business day. CUNY Stabilization Account and enacted 2-year appropriations lapse March 31 or … that are not reappropriated and the SUNY Stabilization Account appropriations lapse after close of business on June …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2-overview