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Lewis County – Purchase Cards (2024M-41)
… withdraws the monthly payments from the County’s bank account without the County Treasurer’s (Treasurer) … directly withdraw monthly payments from the County’s bank account. County officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41Crittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… the financial activities and documentation for the daily lottery account. Key Recommendations Verify that … and adopt policies and procedures regarding the daily lottery activities and ensure that only the Board-approved … Treasurer manages the financial activities of the daily lottery account, retaining all ticket stubs sold and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controlsRockland County – Court and Trust Funds (2019M-45)
Determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period 01/01/2013 - 08/15/18
https://www.osc.ny.gov/files/local-government/audits/pdf/rockland-45.pdfPlanning
… all, you should have the best understanding of where you are and what you would like your life to be in the future. … build the foundation for your retirement planning. If you are older, or you don’t have other concerns, you can focus … risk, the return or interest rate is usually lower. There are other risks besides the possibility that an investment …
https://www.osc.ny.gov/retirement/members/planningDiNapoli: Former Town of Minerva Clerk Pleads Guilty
… Jordan Green, the former clerk to the supervisor for the town of Minerva, pleaded guilty to fourth degree … Attorney Kristy Sprague and the New York State Police for their work and partnership in combatting public … to pay restitution and fees. She is due back in court for sentencing on Sept. 11. "I commend the Comptroller's …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-former-town-minerva-clerk-pleads-guiltyDiNapoli: Texas Woman Charged with Stealing Over $65,000 in NYS Pension Payments
… by DiNapoli’s office. “Christy Gibson went to great lengths to cover up the death of an acquaintance to … withdrawals. Gibson was indicted in the 114 th District Court of Smith County Texas on one count of theft. Gibson’s …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-texas-woman-charged-stealing-over-65000-nys-pension-paymentsState Agencies Bulletin No. 1564.1
… of refunds for deferred compensation contributions in a current calendar year pay check for which an employee … compensation leave. Affected Employees Active employees in Company “NYS” who, in the current year, contributed earnings to a deferred …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/15641-new-york-state-deferred-compensation-plan-nysdcp-refunds-employeesState Agencies Bulletin No. 1343
… from legacy cost centers to the new accounting structure (Chart of Accounts) in the Statewide Financial System. … will be affected Background The State adopted a new chart of accounts in 2012 when it implemented the Statewide … OSC is now aligning personal service charges with the new chart of account strings. Agencies will have the ability to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1343-new-york-state-payroll-system-payserv-conversion-statewide-financialState Agencies Bulletin No. 1156
… conversion to the new SFS Chart of Accounts: Object Code: CAS Value ex. 41100 SFS Value ex. 50101 PS Object Codes crosswalk, see Payroll Bulletin 1090 Account Code: CAS - Last 5 digits are CAS object code SFS - Last 5 digits … CSL: CAS – 8-digit field received from CAS SFS - data no longer received Approp Ord Cd: CAS – 10-digit CAS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1156-changes-payserv-chart-accounts-related-implementation-statewideState Agencies Bulletin No. 1564
… is superseded by Payroll Bulletin No. 1564.1. Purpose To notify agencies of the automatic processing of refunds for … “NYS” who, in the current year, contributed earnings to a deferred compensation account and those earnings were later determined to be paid workers’ compensation benefits Background Under …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1564-new-york-state-deferred-compensation-plan-nysdcp-refunds-employeesComptroller DiNapoli and A.G. Schneiderman Announce Arrest of Florida Man for Theft of Over $180,000 in NYS Pension Benefits
… Sam Scotellaro and Deputy Chief Antoine Karam. Forensic accounting was performed by Meaghan Scovello. The … Bureau is led by Chief Dominick Zarrella. The Forensic Audit Section is led by Chief Auditor Edward J. … taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-florida-man-theft-over-180000-nys-pensionOpinion 93-15
… -- Powers and Duties (authority to annually audit public library) EDUCATION LAW, §259; TOWN LAW, §123: Neither the … of trustees nor the separate treasurer of a town public library is required pursuant to Town Law, §123 to annually … of trustees or the separate treasurer of a town public library is required to annually account to, and submit its …
https://www.osc.ny.gov/legal-opinions/opinion-93-15VII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… Appropriated Loan Receivables (ALRs) result when State money is … and revenue can be tracked via the NYAR0473 –Appropriated Loan Receivables report. To run the NYAR0473, navigate to Accounts Receivable > Report > Appropriated Loan Receivables. Agencies should review their enacted budget …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesVII.3.A AP Adjustment Voucher Preparation – VII. State Revenues and Appropriated Loan Receivables
… be attached by the agency when submitting the transaction online. Agencies who bulkload ROA transactions can attach … Online agencies enter an Adjustment Voucher in the Accounts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3a-ap-adjustment-voucher-preparationState Comptroller DiNapoli Releases Municipal & School Audits
… in dental and vision insurance through the town and paid $126 of the premium cost. There was no documentation to … in the financial and student information applications. West Webster Volunteer Firemen’s Association, Inc. – Cash …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Encourages New Yorkers to Save for College
… Savings account to start saving now to help with the costs of getting a degree. According to the Federal Reserve Bank of New York's latest figures from 2015, the nationwide … loan balance is $29,700 and New Yorkers owe an average of $32,200. As the cost for a college education increases, …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-encourages-new-yorkers-save-collegeIV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… of NYS penal law. Fines and Penalties 31401 Yes Civil Court Fines ordered by civil court justices. 31402 Yes Criminal Court Fines collected by … and lapsed appropriations. Rentals 32301 Dormitory Room Dormitory income for student housing at SUNY and CUNY …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsContributing Toward Your Retirement – Basic Plan with Increased-Take-Home-Pay (ITHP)
… over 3 percent will be deposited into your annuity savings account to provide the annuity portion of your retirement … by your wages, will be deposited into your annuity savings account to provide the annuity portion of your …
https://www.osc.ny.gov/retirement/publications/1511/contributing-toward-your-retirementAgency Financial Reporting Package
… data and related information is required to ensure full and proper disclosure in financial statements prepared …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageWayne County Court and Trust Funds (2022-C&T-1)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2018 through October 31, 2021. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2018 …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1