Search
Town of North Collins – Supervisor’s Records and Reports (2015M-99)
… bank reconciliations for the health savings checking account. The current Supervisor made adjustments to the … bank reconciliations are prepared for each Town bank account. Review the adjustments to cash and fund balance made …
https://www.osc.ny.gov/local-government/audits/town/2015/09/04/town-north-collins-supervisors-records-and-reports-2015m-99Village of Catskill – Accounting Records and Reports (2024M-66)
Determine whether the Village of Catskill Village ClerkTreasurer maintained complete and accurate accounting records and timely reports
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66XII.6.A Paying Another State Agency – XII. Expenditures
… to the name and address on the tax assessment, fine or fee. Ensure the voucher will be paid by check. Select the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6a-paying-another-state-agencyXVI.3.B Fund Accounting – XVI. Financial Reporting
… Policy References: GASB Codification Section 1300 – Fund Accounting Process and Document Preparation: New York State has three broad fund categories that are further divided into fund types. A fund type is the grouping of all funds of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingDiNapoli: Audit Recommends Better Protections for Child Performers
… auditors recommended DOL: Design and implement a system of internal controls to ensure that the laws governing … the Office of Information Technology Services, develop a system that can easily and readily store, access, and analyze … and develop a process to identify and correct apparent System flaws. DOL disagreed with many of the audits findings. …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-recommends-better-protections-child-performersForms for State Agencies and Employees
… Authorization Fillable PDF Payroll AC 230 Report of Check Returned for Refund or Exchange Fillable PDF AC 873 … Partial Payment of Salary Print Only AC 1476‑P Report of Check Exchange Fillable PDF AC 1588 Dual Employment/Extra … by Payee or Agency Representative for Issuance of Replacement Check Fillable PDF Purchasing and Payments AC 92 …
https://www.osc.ny.gov/state-agencies/formsArea #7 – Access Controls – Information Technology Governance
… business need for such access; and IT users are restricted from performing incompatible functions or functions beyond … the need for long and unique passwords that: Are different from passwords used for other systems; Do not match lists of …
https://www.osc.ny.gov/local-government/publications/it-governance/area-7-access-controlsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and … in a timely manner. … New York State Comptroller Thomas P DiNapoli today announced the following local government and …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0XII.5.L Entering Appropriate Detail in the Invoice Line Fields – XII. Expenditures
… the payment across various account (object) codes such as meals, lodging, rental car, etc. Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5l-entering-appropriate-detail-invoice-line-fieldsDue Diligence for Companies Holding Abandoned Funds
… requirements 90 days before your final report is due Send a notice by first class mail to every person or business with … and you plan to aggregate these properties. To aggregate, group the items into one amount for each property type. 60 … a certified mailing, charge the cost only once. You can’t make a bulk deduction against the final remittance. …
https://www.osc.ny.gov/unclaimed-funds/reporters/due-diligence-companies-holding-abandoned-fundsVII.3.A AP Adjustment Voucher Preparation – VII. State Revenues and Appropriated Loan Receivables
… – AP Adjustment Voucher Overview – Lapsed Appropriations of this Chapter. The second line is the debit (+). This line … withholdings hyperlink for all invoice lines. Improperly checking or unchecking the box will result in an inaccurate … checks to DTF – Treasury to be deposited to the General Checking Account (GCA), see: Section 3.B – AP Adjustment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3a-ap-adjustment-voucher-preparationDiNapoli: Former Hannibal Fire Chief and Father Indicted for Allegedly Stealing Go-Kart Proceeds
… and his father Carl Emmons Sr., a volunteer firefighter, for allegedly stealing a total of nearly $14,500 from the … DiNapoli said. “They will now be held accountable for their actions. My thanks to District Attorney DiMartino and the State Police for their partnership in ensuring justice will be served.” …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-hannibal-fire-chief-and-father-indicted-allegedly-stealing-go-kart-proceedsNY ABLE Program Helps New Yorkers With Disabilities Cover Costs
… New York State Comptroller Thomas P. DiNapoli and Dutchess … Marcus Molinaro urged local residents to sign up for a new savings plan, called the New York Achieving a Better Life …
https://www.osc.ny.gov/press/releases/2017/12/ny-able-program-helps-new-yorkers-disabilities-cover-costsGlossary
… must be formally appointed by the Court to safeguard these funds until the child becomes 18. Usually, a parent (the … assigned to a specific property held by the Office of Unclaimed Funds and is for our internal use only. Original …
https://www.osc.ny.gov/unclaimed-funds/claimants/glossaryAudit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018 (2019-S-3)
To express an opinion on the fair presentation of the Financial Statements of the Tuition Reimbursement Account for the five fiscal years ended March 31, 2018.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-19s3.pdfState Agencies Bulletin No. 1380
… inform agencies of the timeline for the conversion of the account codes in PayServ to the statewide chart of accounts … 4, 2015 – OSC Payroll will release a list of the legacy account codes that were mapped to the position pools as of … inform agencies of the timeline for the conversion of the account codes in PayServ to the statewide chart of accounts …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1380-new-york-state-payroll-system-payserv-conversion-statewide-financialChittenango Central School District – Information Technology (2023M-155)
… adequately managed nonstudent network and local user account access and developed an Information Technology (IT) … not adequately manage nonstudent network and local user account access or develop an IT contingency plan. As a … adequately managed nonstudent network and local user account access and developed an Information Technology IT …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155VII.3.B AP Adjustment Voucher – Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… the risk. Checks and documents must be properly prepared for deposit before being sent to DTF Treasury. If items are … they may be returned to the agency. Deposit Preparation: For a refund of appropriation document associated with a single check, submit only the check and SFS printout. For a refund of appropriation document associated with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3b-ap-adjustment-voucher-treasury-requirementsFormer Village of Candor Mayor Pleads Guilty to Stealing From the Village
… former Village of Candor Mayor Eric Halstead plead guilty to stealing $23,000 from the village. “Mr. Halstead betrayed … Halstead intermittently and irregularly deposited money back into the village’s account in the amount of … 2012 until he resigned shortly after his arrest in July 2024. He pleaded guilty to Grand Larceny in the Third Degree …
https://www.osc.ny.gov/press/releases/2025/01/former-village-candor-mayor-pleads-guilty-stealing-villageAdult-Use Cannabis (AUC)
… marijuana, in New York State. MRTA also establishes rules for the collection and subsequent distribution of taxes … sold within their jurisdiction. The Office of the State Comptroller (OSC) is responsible for making AUC tax revenue payments to counties and NYC. We anticipate that most of the revenue associated with …
https://www.osc.ny.gov/local-government/resources/adult-use-cannabis-auc