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IV.5.B Bond and Debt Proceeds – IV. Accounting Codes - Uses and Descriptions

… Effective Proceeds from the exchange of one investment security for another to change the maturity or interest rate … Ineffective Proceeds from the exchange of one investment security for another to change the maturity or interest rate …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5b-bond-and-debt-proceeds

City of Newburgh – Budget Review (B21-6-13)

… the significant revenue and expenditure projections in the City’s 2022 proposed budget were reasonable. Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of … to exceed $15 million to liquidate the accumulated deficit in the general fund as of December 31, 2010. During the time …

https://www.osc.ny.gov/local-government/audits/city/2021/11/10/city-newburgh-budget-review-b21-6-13

Processing of Sexual Offense Evidence Collection Kits (Follow-Up)

… and consent to have the kit released by the hospital for forensic testing. Once a victim provides consent, the … collects the kit and sends it to a forensic laboratory for analysis and to attempt to obtain a DNA profile. If a DNA … Law), enacted in November 2016, set forth the procedures for processing kits, including assessing case-specific …

https://www.osc.ny.gov/state-agencies/audits/2021/10/27/processing-sexual-offense-evidence-collection-kits-follow

Oversight of Direct Placement of Children (Follow-Up)

… extent of implementation of the four recommendations made in our initial audit report, Oversight of Direct Placement of … services focus on averting scenarios that could result in the placement of a child in foster care. One alternative to foster care is direct …

https://www.osc.ny.gov/state-agencies/audits/2021/08/30/oversight-direct-placement-children-follow

IV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions

… which govern how financial transactions are recorded in the SFS, and many accounting standards that prescribe … are the most notable statutes for account code usage in the SFS: State Finance Law §8 prescribes that the State … and by the same level of detail as is contained in the appropriations bills enacted for the fiscal years …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutes

Payroll Improvement Project Bulletin No. PIP-003

… for updating and designating queries to be included in the upgrade migration. Affected Agencies All PS Query … May 29, 2020. The migration will be effective at Go-Live in late July. Background OSC is preparing to upgrade PayServ … will have the opportunity to test their designated queries in a test database prior to Go-Live as some of the queries …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-003-payroll-improvement-project-ps-query-updates-and

Compliance With Executive Order 95 (Open Data)

… of Information Technology Services (ITS) under EO 95, and whether data posted under EO 95 is reliable and easily usable. The audit covered the period between February 1, 2013 and October 16, 2019. About the Program State government …

https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-data-0

Collection of Petroleum Business Tax and Motor Fuel Excise Tax

… on the same series of tax forms. Diesel and motor fuel distributors must be registered with the Department to … provided for in statute or determined by the Department. Distributors whose combined PBT and MFT liability exceeds $5 … were 1,658 businesses registered with the Department as distributors, retailers, and in other capacities. Key …

https://www.osc.ny.gov/state-agencies/audits/2020/05/20/collection-petroleum-business-tax-and-motor-fuel-excise-tax

Oversight of Selected Fiscal Aspects of Homeless Shelter Services (Follow-Up)

… of Homeless Services (DHS) implemented the recommendations in our initial audit report,  Oversight of Selected Fiscal … services for eligible homeless families and individuals in New York City and for fiscal oversight of the homeless … similar shelters and often exceeded prescribed ranges. In addition, the various DHS data systems were not …

https://www.osc.ny.gov/state-agencies/audits/2020/05/06/oversight-selected-fiscal-aspects-homeless-shelter-services-follow

Empire BlueCross – Controls Over Payments for Special Items (Follow-Up)

… of implementation of the two recommendations included in our initial audit report, Controls Over Payments for … Key Findings Empire officials made significant progress in addressing the problems we identified in the initial audit. In particular, Empire recovered $11.5 …

https://www.osc.ny.gov/state-agencies/audits/2020/02/25/empire-bluecross-controls-over-payments-special-items-follow

Do Not Call Enforcement Efforts (Follow-Up)

… of implementation of the three recommendations included in our initial audit report, Do Not Call Enforcement Efforts … is responsible for enforcing the Law, which took effect in 2001. Initially, New York consumers registered their phone numbers on a statewide registry. In 2003, the Federal Trade Commission (FTC) and the Federal …

https://www.osc.ny.gov/state-agencies/audits/2020/02/19/do-not-call-enforcement-efforts-follow

Oversight of Hazardous Materials and Waste (Follow-Up)

… adequate controls to effectively safeguard campus communities against hazardous materials and waste. Our audit … that provide reasonable assurance that students and communities are safeguarded against exposure to hazardous … in our initial audit report addressed the development of strategies to enhance monitoring and inventory over hazardous …

https://www.osc.ny.gov/state-agencies/audits/2020/01/30/oversight-hazardous-materials-and-waste-follow

Village of Watkins Glen – Justice Court Operations (2021M-146)

… reported and remitted Justice Court (Court) collections in a timely and accurate manner. Key Findings The Justices … collected, recorded, deposited, reported and remitted in a timely and accurate manner. The Justices did not prepare … errors was a $3,320 overpayment to the Justice Court Fund. In addition, Justice Miller had a shortage totaling $421 that …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/29/village-watkins-glen-justice-court-operations-2021m-146

VI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets

… Suballocations. The following are the Budget Entry Types for Interunit Budget Transfers between agencies: … of State law. Consolidation Transfer – Special designation for the movement of budget between appropriations between … authority between Business Units within the same fund and for the same purpose as originally appropriated. …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfers

City of Yonkers – Budget Review (B21-6-8)

… which impact the City of Yonkers’ financial condition in the current and future years. Background The Office of the … year 2021-22 and the related justification documents are in compliance with the requirements of the Fiscal Agent Act … to borrow up to $15 million for tax certiorari settlements in the 2021-22 fiscal year. Firefighting overtime costs could …

https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8

Town of New Hudson – Tax Collection (2021M-2)

… report - pdf ] Audit Objective Determine whether the Town of New Hudson (Town) Town Clerk (Clerk) recorded, deposited … initiate corrective action. … Determine whether the Town of New Hudson Town Town Clerk Clerk recorded deposited and …

https://www.osc.ny.gov/local-government/audits/town/2021/04/01/town-new-hudson-tax-collection-2021m-2

Medicaid Program – Cost Saving Opportunities on Payments of Medicare Part C Claims

… Medicaid cost savings can be achieved by modifying the reimbursement methodology for Medicare Part C cost-sharing … durable medical equipment, laboratory, eye care, and dental services; and inpatient claims. Key Findings New … Medicare Part B cost-sharing. We project that, using this reimbursement methodology, the State could save over $122 …

https://www.osc.ny.gov/state-agencies/audits/2021/09/21/medicaid-program-cost-saving-opportunities-payments-medicare-part-c-claims

Mount Pleasant Central School District – Information Technology User Accounts (2021M-31)

… officials established adequate controls over user accounts in order to prevent unauthorized use, access and/or loss. Key … officials established adequate controls over user accounts in order to prevent unauthorized use access andor loss …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-user

Oversight of Nurse Hiring and Retention (Follow-Up)

… Health and Hospitals Corporation (Health and Hospitals) is a public benefit corporation created by the New York City …

https://www.osc.ny.gov/state-agencies/audits/2020/01/03/oversight-nurse-hiring-and-retention-follow

City of Yonkers – Budget Review (B19-6-6)

… the current and future years. Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers … of 2.4 percent. Key Findings The 2019-20 budget relies on nonrecurring revenue of $50.3 million, such as fund … authority and the City’s ability to increase property taxes may be limited in future years if property values do …

https://www.osc.ny.gov/local-government/audits/city/2019/07/10/city-yonkers-budget-review-b19-6-6