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XII.8.B Matching – XII. Expenditures
… Statewide Financial System (SFS) that compares a voucher to a purchase order referenced on the voucher. Where applicable, matching also compares the voucher to receiving and inspection information. Matching is required … These matching and receiving requirements will help to ensure vouchers are appropriate for payment. In addition, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8b-matchingState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … The clerk did not issue press-numbered duplicate receipts for all transactions and did not perform monthly bank … and local government spending and 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… St. Armand , Sullivan County and the Town of Tonawanda . "In today's fiscal climate, budget transparency and … in the town paying $8,800 more than necessary for a dump truck and purchasing $32,000 in road materials without … the superintendent did not obtain quotes for $27,000 in tool and auto part purchases. The board also did not adopt a …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-1Borrowing Against Your Contributions – State Police Plan
… are fully insured in case you die before repaying them. How Much You Can Borrow The minimum loan is $25. The maximum loan … could result in significant tax consequences for you. You do not make the required payments on your loan at least once …
https://www.osc.ny.gov/retirement/publications/1518/borrowing-against-your-contributions-0DiNapoli: Report Warns of Growing State Debt
… Thomas P. DiNapoli. The comptroller once again called for reforms to New York's use of debt, including voter approval of borrowing and better capital planning for infrastructure projects. "New York faces tremendous … financial data and information on 140,000 state contracts, visit Open Book New York . The easy-to-use website was …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-report-warns-growing-state-debtArtificial Intelligence Governance
… and sometimes serious, consequences. New York City (NYC or City) and some of its agencies have been using AI to … steps to determine whether the AI tools available to its schools have been evaluated to address potential bias. Some … for its surveillance tools in compliance with the NYC Public Oversight of Surveillance Technology Act. The impact …
https://www.osc.ny.gov/state-agencies/audits/2023/02/16/artificial-intelligence-governanceSpecial Accidental Death Benefit – Regional State Park Police Plan
new york state and local retirement system nyslrs police and fire retirement system pfrs tier 1 tier 2 tier 3 tier 5 tier 6 regional state park police
https://www.osc.ny.gov/retirement/publications/1867/special-accidental-death-benefitDiNapoli: NYC Retail Sector Battered by Pandemic
… money to buy at all. New York City is one of the world’s premier shopping destinations and retailers are a vital part …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-retail-sector-battered-pandemicDiNapoli: Public Must Be Alerted to Sewer Overflow Problems
… written incident reports to the DEC within five days of a “dry weather overflow,” where sewage discharge results from … or followed up with the facilities. Auditors identified 91 dry weather overflows that required a five-day report. For 31 …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-public-must-be-alerted-sewer-overflow-problemsDiNapoli: NYC Transit Should Improve Response to Safety-Related Defects
… compromise subway safety which had not been identified by station supervisors during their inspections," said DiNapoli. … "A" defects at 12 stations that had been inspected by station supervisors. The defects included: loose stairway treads; exposed, sharp metal objects; station platform cracks; and an oil leak on the station …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-nyc-transit-should-improve-response-safety-related-defectsDiNapoli: Energy Companies Agree to Report on Impact of Paris Agreement Goals
… technologies and adjusting to the worldwide effort to limit global warming are vital to these companies’ future," … 2050 (relative to 2010 levels), entailing a United States target reduction of 80 percent. DiNapoli's Sustainable … around the globe that meet the Fund's risk and return requirements. Active Ownership: DiNapoli uses the …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-energy-companies-agree-report-impact-paris-agreement-goalsXIV.4.C Bank Account Reporting and Reconciliations – XIV. Special Procedures
… Department of Tax and Finance – Division of the Treasury (DTF – Treasury). To review these financial reports of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4c-bank-account-reporting-and-reconciliationsDivision of Housing and Community Renewal Bulletin No. DH-18
… Pay Benefit effective 7/1/05 and to provide procedures for the payment of the Supplemental Pay Benefit. Affected … York and the Rent Regulation Service Unit (DC 37) provides for a Supplemental Pay Benefit payable to employees whose … has no accruals to charge, the agency must use the latest date possible to remove the employee from the payroll. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-18-eligibility-and-processing-instructions-workersOpinion 2006-10
… property in question includes a town garage and a water tower. You do not indicate whether the water tower was constructed as a water district improvement (see … to the general fund, town-wide. In the case of a water tower, the application of the lease revenues would be …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10Association for the Advancement of the Blind and Retarded – Options for People Through Services Program
… Purpose To determine whether payments made by the Office for People With Developmental Disabilities (OPWDD) to the Association for the Advancement of Blind and Retarded (AABR) for the … whether payments made by the New York State Office For People With Developmental Disabilities OPWDD to the …
https://www.osc.ny.gov/state-agencies/audits/2013/07/26/association-advancement-blind-and-retarded-options-people-through-services-programPayments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members
… paid mental health and substance abuse (MHSA) claims for Empire Plan members who were not eligible for coverage. The audit covered the period from January 2015 … The Empire Plan is the primary health insurance plan for NYSHIP, serving about 1.1 million members. Civil Service …
https://www.osc.ny.gov/state-agencies/audits/2022/05/13/payments-beacon-health-options-mental-health-and-substance-abuse-services-ineligibleNew York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members
… eligibility ended). For contracts that do not include this language, typically improperly paid claims may be recovered …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-servicesNewspapers Available for Notice Publications
A partial list of newspapers by county. Any newspaper distributed in the county where you must advertise is acceptable.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/newspapers-notice-publications.pdfManagement's Responsibility for Internal Controls
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur.
https://www.osc.ny.gov/files/local-government/academy/pdf/management-responsibility-internal-controls-080223.pdfAccounting for Opioid Settlement Funds
Office of the New York State Comptroller, Account Notices and Bulletins, Accounting for Payment Opioid Settlement Funds
https://www.osc.ny.gov/files/local-government/resources/pdf/accounting-for-opioid-settlement-funds.pdf