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IV.5.B Bond and Debt Proceeds – IV. Accounting Codes - Uses and Descriptions
… of general obligation bonds and short-term notes issued in the form of commercial paper or Bond Anticipation Notes … Issued Proceeds from the sale of a refunding bond issuance in which new bonds are sold at a lower rate than outstanding … includes the proceeds of general obligation bonds and shortterm notes issued in the form of commercial paper or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5b-bond-and-debt-proceedsLead Contamination of State Armories (Follow-Up)
… equipment. In September 2015, the National Guard Bureau’s Army National Guard (ARNG) issued guidance to all states …
https://www.osc.ny.gov/state-agencies/audits/2021/12/16/lead-contamination-state-armories-followPress Conference on the Flushing Snapshot Report
… on the economic health of the greater Flushing area in Queens, NY. He will be joined by local elected officials … report on the economic health of the greater Flushing area in Queens NY …
https://www.osc.ny.gov/events/flushing-snapshotCity of Newburgh – Budget Review (B21-6-13)
… the general fund. The proposed budget does not include a tax overlay, which could potentially create a revenue shortfall in 2022. The proposed budget includes a tax levy of $23,023,561, which is $33,061 from exceeding the tax levy limit. Key Recommendations Develop a plan to …
https://www.osc.ny.gov/local-government/audits/city/2021/11/10/city-newburgh-budget-review-b21-6-13IV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… by the Division of the Budget present revenues and expenses in detail. This includes major revenue sources for … by major category of expense including local assistance, personal service, nonpersonal service, general state charges, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutesVI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets
… that is used to move budget authority between two or more Business Units in a single entry. Each budget entry in the … are movements of lump sum appropriation authority between Business Units, generally from MSC01 to other Business Units. Budget Transfer – Interunit transfers move …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfersProcessing of Sexual Offense Evidence Collection Kits (Follow-Up)
… but only 356 of them were completed within the time frames prescribed by law. Also, as of October 31, 2019, the FIC had …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/processing-sexual-offense-evidence-collection-kits-followDiNapoli: MTA Not Holding Paratransit Contractor Accountable
… not collect almost $400,000 in penalty fees from Global Contact Services (GCS), a contractor who mishandled customer … did not collect almost $400000 in penalty fees from Global Contact Services …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-mta-not-holding-paratransit-contractor-accountableOversight of Construction Management Contracts (Follow-Up)
… Contracts (Report 2020-S-43 ). About the Program The Office of Parks, Recreation and Historic Preservation (Parks) … with private firms to serve as the construction manager (term contracts). Parks currently has 10 active CM term contracts with private firms totaling $24.6 million for …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-construction-management-contracts-followOversight of Telemental Health Services (Follow-Up)
… in our initial audit report, Oversight of Telemental Health Services (Report 2020-S-16 ). About the Program The Office of Mental Health (OMH) is responsible for developing regulations and … 31 of the Mental Hygiene Law with the delivery of mental health services, including the use of telemental health …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/oversight-telemental-health-services-followEmployee Qualifications, Hiring, and Promotions (Follow-Up)
… application for these positions, from which an interview panel makes their selections. Transit officials also hire and …
https://www.osc.ny.gov/state-agencies/audits/2022/09/26/employee-qualifications-hiring-and-promotions-followOnteora Central School District – Procurement and Claims Auditing (2021M-216)
… - pdf] Audit Objective Determine whether Onteora Central School District (District) officials procured goods and … Determine whether Onteora Central School District District officials procured goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216Town of North Greenbush – Town Clerk (2017M-132)
… in cash was deposited but not recorded. Remittances to the Supervisor were late ranging from one to four months after due. The Clerk did not perform monthly accountabilities to ensure sufficient assets to cover liabilities. Key …
https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132IV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… State agencies to make expenditures and incur obligations for specific purposes each fiscal year in the form of an … New York State. In order to establish a chart of accounts for expenditures that is both usable and manageable, a list … requires that a minimum number of accounts be created for major expenditure classes. When the expenditure account …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewTown of New Hudson – Tax Collection (2021M-2)
… - pdf ] Audit Objective Determine whether the Town of New Hudson (Town) Town Clerk (Clerk) recorded, deposited and … Determine whether the Town of New Hudson Town Town Clerk Clerk recorded deposited and remitted …
https://www.osc.ny.gov/local-government/audits/town/2021/04/01/town-new-hudson-tax-collection-2021m-2DiNapoli Honors Caribbean Leaders
… State Comptroller Thomas P. DiNapoli honored Caribbean and Caribbean American individuals and organizations at a celebration on Monday in honor of … gathered in Brooklyn to celebrate the Caribbean community and recognize extraordinary individuals of Caribbean descent. …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-honors-caribbean-leadersUpdate on New York’s Unemployment Insurance Trust Fund: Challenges Continue
… number of unemployment insurance (UI) claims in New York and other states. Benefits paid through such claims are part of the safety net, and are financed with federal and state payroll taxes collected from employers. As detailed … number of unemployment insurance UI claims in New York and other states …
https://www.osc.ny.gov/reports/update-new-yorks-unemployment-insurance-trust-fund-challenges-continueXIII.2 Overview – XIII. Employee Expense Reimbursement
… employees adhere to all employee expense policies outlined in this guide, as well as all relevant rules and regulations. Only State employees may be paid … to Section 9 – Allowed Values for Processing Payments in the SFS of this Chapter for a complete listing of expense …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2-overviewXIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures
… reported in a very similar manner to capital assets in a commercial accounting environment and are also subject to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14c-necessity-general-capital-assets-reportingValhalla Union Free School District – Network User Accounts (2022M-26)
… from January 3, 2012, to September 3, 2021, and account for 15 percent of the District’s network user accounts. … network users to periodically review network user accounts for necessity. Review the written procedures the District has in place for the process to communicate employee change in status to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26