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VIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries

… is used to adjust or reclassify previously posted revenue accounting transactions using a General Ledger Journal Entry … APJV and GLJE transactions to SFS Obligation and Accounting Dates for Transactions Agency Transactions and Workflow Reporting Obligation and Accounting Dates Transaction Documentation Guide to Financial …

https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfers

VIII.1 Accounts Payable Journal Vouchers & General Ledger Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries

… should be submitted in either the Accounts Payable AP or the General Ledger GL modules …

https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-accounts-payable-journal-vouchers-general-ledger-journal-entries

IX.12.D Federal Funding Subject to CMIA – IX. Federal Grants

… to CMIA. Only larger programs, however, are subject to the interest provisions of CMIA. This distinction can be better … requirements detailed in the CMIA statute INCLUDING the interest provisions. Subpart B deals with the state’s smaller … subject to the cash management requirements EXCLUDING the interest provisions. If a state or federal program agency …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12d-federal-funding-subject-cmia

Warsaw Central School District – Out-of-District Tuition Billing (2021M-140)

… - pdf ] Audit Objective Determine if tuition billings for Warsaw Central School District (District) students … supported at the time the claims were audited and approved for payment. The claims auditor approved out-of-district … did not develop and adopt written policies and procedures for out-of-district tuition billings. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140

Penfield Central School District – Procurement (2022M-76)

… with District policies, statutory requirements and good business practices. Key Findings District officials did … with District policies, statutory requirements and good business practices. District officials could not support … with District policies statutory requirements and good business practices …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76

Arlington Fire District – Station Number 5 Renovation (2022M-54)

… interests in leasehold agreements. Key Findings Members of the Board did not use competitive methods to renovate … reduced rent rate provisions. In addition, a member of the Board who also serves as a Trustee of the Croft Corners Fire Company (Company) failed to …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/10/21/arlington-fire-district-station-number-5-renovation-2022m-54

Controls Over Equipment (Follow-Up)

… Objective To assess the extent of implementation of the six recommendations included in our initial audit report, Controls Over Equipment (Report 2017-N-9 ). About the Program The New York City (NYC) Health and Hospitals … To assess the extent of implementation of the six recommendations …

https://www.osc.ny.gov/state-agencies/audits/2022/12/20/controls-over-equipment-follow

DiNapoli Announces 2019 Fiscal Stress Scores

… Twenty-two local governments were designated in fiscal stress for 2019, according to State Comptroller … year basis (Jan. 1 – Dec. 31) for 2019 (pre-pandemic). In New York, that includes all counties and towns, 44 cities … tracking the trends and common problems that communities in fiscal stress are facing. Now the economic damage caused …

https://www.osc.ny.gov/press/releases/2020/09/dinapoli-announces-2019-fiscal-stress-scores

XII.8.B Matching – XII. Expenditures

… is optional on all purchase order lines for commodities. Vouchers that reference purchase order lines for commodities … matching and receiving requirements will help to ensure vouchers are appropriate for payment. In addition, the Office … for slight variations in price between purchase orders and vouchers during the matching process. For more information …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8b-matching

Controls Over Revocable Consents (Follow-Up)

… (Office) . The permission is granted in exchange for compensation to the City . Revocable consents are granted for a term of ten years, and at the end of that period they may be renewed . DOT charges an annual rate for eligible revocable consents, based on either a formula or …

https://www.osc.ny.gov/state-agencies/audits/2022/05/13/controls-over-revocable-consents-follow

VII.10.G Cash Advance Shortages and Overages – VII. State Revenues and Appropriated Loan Receivables

… by submitting an AP voucher for reimbursement to bring the account in balance. Pursuant to Chapter XII, Section 10.E - … 2. Upon receipt of the electronic deposit, the advance account will agree to the reported advance amount on the … check payments are canceled or voided after the advance account has been reimbursed. For example, many agencies issue …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10g-cash-advance-shortages-and-overages

DiNapoli: Middletown Chiropractor Sentenced to Nine Years for Insurance Fraud

… Comptroller Thomas P. DiNapoli announced James “Jay” Spina was sentenced in federal court for running a large-scale … count of conspiracy to commit health care fraud and today was sentenced to serve 108 months (nine years) in federal … Comptroller Thomas P DiNapoli announced James Jay Spina was sentenced in federal court for running a largescale …

https://www.osc.ny.gov/press/releases/2021/04/dinapoli-middletown-chiropractor-sentenced-nine-years-insurance-fraud

Amortization Schedules and Payoffs – Contribution Stabilization Program

… payment schedules : Sign in to your Retirement Online account. From your Account Homepage, click the “Access Billing Dashboard” button. Choose …

https://www.osc.ny.gov/retirement/employers/csp/amortization-schedules-and-payoffs

Thanksgiving Day Message from State Comptroller DiNapoli

… Thanksgiving is a time for celebrating all of the blessings in our lives and to remember those who are not as fortunate. … that serves the people of this great state. We live in a state and country with bountiful opportunities, and … on the many wonderful people and amazing possibilities in your own life. I wish you and your family safe travels …

https://www.osc.ny.gov/press/releases/2014/11/thanksgiving-day-message-state-comptroller-dinapoli

Town of Carroll – Town Clerk (2022M-20)

… and reported collections accurately, and remitted them in a timely manner. Key Findings We could not determine … totaling $21,843 were properly accounted for or remitted in a timely manner because the Clerks did not maintain … $241,136 accurately, they did not always make remittances in a timely manner. The Clerks did not remit water rents and …

https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20

Keene Central School District – Transportation State Aid (2021M-63)

… Keene Central School District (District) officials applied for all applicable transportation aid for new bus acquisitions in a timely manner. Key Findings District … Keene Central School District District officials applied for all applicable transportation aid for new bus …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/keene-central-school-district-transportation-state-aid-2021m-63

DiNapoli and Hein Announce Training For Fire Districts and EMS Agencies

… office will conduct a training session in cooperation with Ulster County Executive Michael P. Hein, on financial safeguards for fire districts in Ulster County. “Fire district officials can benefit from … risk their lives protecting people and property throughout Ulster County. With that said, in light of the announcement …

https://www.osc.ny.gov/press/releases/2015/06/dinapoli-and-hein-announce-training-fire-districts-and-ems-agencies

Medina Central School District - Tax Collection (2019M-151)

… deposited and reported real property tax collections in an accurate and timely manner. Key Findings The Collector … reconciliation of tax collection activities, resulting in undetected errors totaling approximately $3,900. Key … of the taxes receivable account and collection activities in a timely manner in order to identify errors and …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151