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VIII.1.D Hybrid Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Federal) and Debt Service Funds. When one agency incurs an expense for another agency from one of their governmental … Some examples of Hybrid journal entries are: Record an expense in an operating fund of one agency and a revenue in a … fund Record a reduction of receipts and increase refund expense. (e.g. tax refunds) See Section 1 – Accounts Payable …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1d-hybrid-journal-entriesCompliance With Executive Order 95 (Open Data) (Follow-Up)
To determine the extent of implementation of the two recommendations included in our initial audit report Compliance With Executive Order 95 Open Data Report 2019S65
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/compliance-executive-order-95-open-data-followX.10 Record Retention for Vendor Records – X. Guide to Vendor/Customer Management
… This section informs Business Units of the Office of the State Comptroller’s (OSC) record retention requirements related to vendor registration in the Statewide Financial System (SFS). … question has passed the Internal Revenue Service Taxpayer Identification Number match process. See Section 3.A - Vendor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x10-record-retention-vendor-recordsBoquet Valley Central School District – Procurement (2021M-132)
… School District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies and applicable … requirements. Officials did not procure: One purchase contract totaling $26,859, of 10 purchase contracts totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132Compliance With Executive Order 95 (Open Data) (Follow-Up)
… Objective To determine the extent of implementation of the two … in beginning in March 2013, with covered entities required to be in full compliance by December 2019. As of March 2022, …
https://www.osc.ny.gov/state-agencies/audits/2022/04/13/compliance-executive-order-95-open-data-followNew York State Comptroller DiNapoli: Statement on Arrest of Morris Central School District Official
… New York State Comptroller Thomas P. DiNapoli released a statement … District in Otsego County, following a joint investigation by his office, the United States Attorney for the Northern … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-arrest-morris-central-school-district-officialState Agencies Bulletin No. 1849
… Purpose The purpose of this bulletin is to provide agency instructions for … eligibility criteria are affected. Background Article 49 of the 2016-2021 ASU Agreement between the State of New York and the Civil Service Employees Association and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1849-2020-work-related-clothing-allowance-asu-employees-title-racingMedicaid Overpayments for Medicare Advantage Plan Services (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Medicaid Overpayments for … program. Many Medicaid recipients are also enrolled in Medicare Part C, commonly referred to as Medicare Managed … overpayments occurred because adequate controls were not in place to detect the improper claims. We recommended the …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/medicaid-overpayments-medicare-advantage-plan-services-followEnforcement of Commission Orders and Other Agreements (Follow-Up)
… 650 utilities operating in New York State. Through its Department of Public Service (Department), the Commission … access to electric, gas, steam, telecommunications, and water services for New York’s residential and business … to Public Service Law. Between January 1, 2019 and February 28, 2021, the Department reported six settlements …
https://www.osc.ny.gov/state-agencies/audits/2021/09/01/enforcement-commission-orders-and-other-agreements-followTown of Sidney – Supervisor’s Disbursements (2015M-214)
… Purpose of Audit The purpose of our audit was to assess the Board and Supervisor’s oversight of the disbursement process in the Supervisor's office for the period January 1, 2014 … $2.2 million. Key Findings The Supervisor does not review bank statements or canceled check images to verify …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-sidney-supervisors-disbursements-2015m-214DiNapoli: Feds Must Step Up or NYC Metro Region Faces End of Public Transit As We Know It
… would change public transit as we know it. It’s too late for federal help to assist the MTA this year, forcing it to … essential workers. The MTA has pushed back its expectation for ridership to return to close to pre-pandemic levels until … purposes are all bad choices that the MTA will be forced to consider if sufficient federal funding is not …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-feds-must-step-or-nyc-metro-region-faces-end-public-transit-we-know-itOpinion 92-15
… LAW, §207-c; WORKERS' COMPENSATION LAW, §30(3): When a deputy sheriff is partially disabled as a result of a … a party to a workers' compensation proceeding is bound by the determinations necessarily made in that proceeding. … municipality (see Schenectady County Sheriff's Benevolent Association v McEvoy , 124 AD2d 911, 508 NYS2d 663). In a …
https://www.osc.ny.gov/legal-opinions/opinion-92-15Medicaid Program – Appropriateness of Medicaid Eligibility Determined by the New York State of Health System
… determine the extent to which improper enrollments may have caused Medicaid overpayments. Consequently, readers of …
https://www.osc.ny.gov/state-agencies/audits/2015/10/28/medicaid-program-appropriateness-medicaid-eligibility-determined-new-york-state-healthOpinion 88-32
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. TOWN BOARD -- Powers … things, specifying one or more convenient places where taxes will be received). However, this Office has stated …
https://www.osc.ny.gov/legal-opinions/opinion-88-32Opinion 88-26
… AND NOTES -- Permissible Uses (financing construction of building by town for State Police use) NEW YORK CONSTITUTION, … may issue obligations to finance the construction of a building for use by the State Police on land owned by the … so long as the town retains an ownership interest in the building during the term of the bonds. You ask whether a town …
https://www.osc.ny.gov/legal-opinions/opinion-88-26Opinion 2002-15
… bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Town Charges (street lighting and maintenance of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15Opinion 98-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … of duties in connection with) REAL PROPERTY TAX LAW, §554; COUNTY LAW, §§369, 577, 600: If the office of county auditor or …
https://www.osc.ny.gov/legal-opinions/opinion-98-4Opinion 89-57
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … of village street) PUBLIC CONTRACTS -- Contracts not Requiring Bidding (town repair and improvement of village … town board may authorize the superintendent of highways to utilize town highway equipment and personnel to repair and …
https://www.osc.ny.gov/legal-opinions/opinion-89-57CUNY Bulletin No. CU-786
… Per the request from DC37, Local 1087 dated April 22, 2024, membership dues for employees in Bargaining Unit TO … Changes will be effective in paychecks dated May 30, 2024. OSC Actions: At the request of DC37, Local 1087, OSC … code 471) rate as follows: Current Biweekly Rate New Biweekly Rate $31.11 $32.11 Agency Actions: Agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-786-district-council-37-dc37-local-1087-dues-increaseCUNY Bulletin No. CU-790
… Purpose: The purpose of this bulletin is to notify agencies of a dues structure change for hourly … in Bargaining Unit TU are affected. Background: Pursuant to a request from the City University of New York, University … Actions: OSC will establish an hourly dues rate of $15.00, to be deducted from impacted employees’ paychecks using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-790-district-council-37-dc37-local-1597-dues-structure-change