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VII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… Agencies receive revenue payments for a variety of reasons. The recording of a cash receipt is … Agency operations – receipts agencies are responsible for collecting Reimbursements of accounts receivables Agency … system which accurately and systematically accounts for all revenues, receipts, resources, and property of the …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts-overviewUnified Court System Bulletin No. UCS-102
… Record Number, Employee Name, Earn Code, Grade, Salary Plan, Bargaining Unit, and Additional Pay Amount. NHRP704 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-102-retroactive-general-salary-longevity-bonus-uniform-allowanceState Comptroller DiNapoli Releases Audits
… practices that rendered Upstate vulnerable to misuse of funds and safety and security risks. In a follow-up, auditors …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-auditsLyndonville Central School District – Financial Condition (2016M-143)
… The Lyndonville Central School District is located in the Towns of Carlton, Gaines, Ridgeway and Yates in Orleans County. The District, which operates one school … officials consistently overestimated appropriations in the general fund budget during the last three fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Controls Over Revocable Consents
… and notify the owner, where appropriate. … To determine if NYC Department of Transportation billed and collected correct …
https://www.osc.ny.gov/state-agencies/audits/2020/09/23/controls-over-revocable-consentsComptroller DiNapoli and A.G. Schneiderman Announce Conviction of Florida Resident For Stealing $275k in NYS Pension Benefits
… Attorney General Eric T. Schneiderman today announced that Marc A. Eletz, 70, a resident of Boca Raton, Florida, pleaded … Attorney General Eric T Schneiderman today announced that Marc A Eletz 70 a resident of Boca Raton Florida pleaded …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-florida-resident-stealing-275k-nysRamapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… was to examine the District’s fund balance and payroll for the period July 1, 2011, to January 14, 2013. Background … is much higher than the statutory 4 percent limit allowed for school districts. The District circumvented the 4 percent … $8.7 million in purchase orders and tax certioraris for 2012 fiscal year. The District had $2.3 million in excess …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationDiNapoli: Under New Tax Cap Calculation, School District Tax Levy Growth Near Zero
… current levels for the 2016-17 fiscal year, according to data released today by State Comptroller Thomas P. … New York City and the Big Four city school districts) will have about $308 million less in levy growth compared to what … cities in New York with fiscal years ending June 30, will have about $14 million less in allowable levy growth in …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-under-new-tax-cap-calculation-school-district-tax-levy-growth-near-zeroState Agencies Bulletin No. 1118
… Purpose To inform agencies of the content information for the 2011 Form W-2. Affected … in the same company during the year [for example, State of New York (NYS) or City University of New York (CUNY)] will receive only one (1) Form W-2. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1118-form-w-2-wage-and-tax-statement-calendar-year-2011State Agencies Bulletin No. 1220
… Purpose To inform agencies of the content information for the 2012 Form W-2. Background … in the same company during the year [for example, State of New York (NYS) or City University of New York (CUNY)] will receive only one (1) Form W-2. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1220-form-w-2-wage-and-tax-statement-calendar-year-2012Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… through June 30, 2013. Background Albany County is located in eastern New York State and has a population of … $464,508 and $542,187 in restitution, fines and fees during 2011 and 2012, respectively. Key Findings County … disclose material issues, the clerks’ ability to control all cash receipts and disbursement functions increases the …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsWainscott Common School District – Financial Condition (2013M-268)
… Background The Wainscott Common School District is located in the Towns of East Hampton and Southampton, in Suffolk County. The District is governed by the Board of … fund balance is in compliance with Real Property Tax Law statutory limits. Develop a multiyear plan that addresses …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Fund Financial Data – 2023 Financial Condition Report
… resources— cash or liquid assets that are available to pay current obligations (or will be soon). Funds represent … spending for particular purposes. The General Fund is used to report sources of funds and expenditures that are not required to be accounted for in another separate fund. In New York …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataDisruption to Special Education Services: Closing the Gap on Learning Loss from COVID-19
New York students with disabilities lost partial or full special education services because of school shutdowns and the shift to remote learning during the pandemic, likely exacerbating pre-existing achievement gaps.
https://www.osc.ny.gov/files/reports/pdf/special-education-report.pdfXII.9.C Reissuing or Cancelling a Vendor, Employee Expense, or SSP Check – XII. Expenditures
… is refunded. Reissue no changes Check is cancelled, a new check is issued the same way as the original. Reissue … by the Office of the State Comptroller’s Vendor Management Unit. **A Single payment vendor is a vendor whose specific … complete a TD-346 form and email it to Treasury.TD346@tax.ny.gov . ADDITIONAL INFORMATION Agencies can determine if a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9c-reissuing-or-cancelling-vendor-employee-expense-or-ssissp-checkHousing Trust Fund Corporation – Oversight of the Rural Rental Assistance Program
… from April 2019 through June 2024. About the Program HTFC, a component of Homes and Community Renewal, administers RRAP … electronic record-keeping system, we could not determine when officials last inspected each project. Also, according … well before the COVID-19 pandemic began. Because HTFC does not regularly receive supervisory review results, …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/housing-trust-fund-corporation-oversight-rural-rental-assistance-programVillage of Herkimer – Payroll (2025M-37)
… employees’ hours worked. Audit Summary Village officials paid salaries and wages as authorized, but did not maintain … officials and employees were paid, as required by New York State Village Law (Village Law) Section 5-524. We reviewed … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37NYC Budget Is Balanced but Risks Are Growing
… The New York City Mayor’s preliminary executive budget for FY 2020 is balanced, but there are risks, including proposed drops in … budget cuts and slower economic growth, according to a report released today by New York State Comptroller Thomas …
https://www.osc.ny.gov/press/releases/2019/03/nyc-budget-balanced-risks-are-growingState Agencies Bulletin No. 2237
… pay, in addition to unfilled positions, are included on the master file. The birthdate and pension elect/term fields were added to assist agencies who … 2024 Eligibility Criteria: Employee must have received pay on the specified check date to appear on file. OSC Actions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2237-changes-nhrp501-agency-master-file-include-additional-fieldsImproper Overlapping Medicaid and Essential Plan Enrollments (Follow-Up)
… when Social Security numbers were not available, such as name, date of birth, and gender. Furthermore, DOH did not …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/improper-overlapping-medicaid-and-essential-plan-enrollments-follow