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XII.4.B Certification of Vouchers – XII. Expenditures
… the head of the agency certify or approve vouchers for submission to the Comptroller for audit. Other individuals may also approve vouchers if the … as follows: Agency Head – The individual responsible for the operations of an agency; for example, the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4b-certification-vouchersXIII.11 Submitting Travel and Expense Reimbursement Requests for Inactive Employees – XIII. Employee Expense Reimbursement
… on submitting Travel and Expense reimbursement requests for inactive employees for expenses that were incurred during the employee’s State … Search By function to identify the employee using the Last Name or Employee ID. Once the EDA locates the correct …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii11-submitting-travel-and-expense-reimbursement-requests-inactive-employeesAudit Finds Operational and Oversight Failures Led to Financial Instability in Mount Vernon
… The city of Mount Vernon faced financial uncertainty and problems … Thomas P. DiNapoli. The audit provided a detailed account of the millions in expenses that were not timely paid, … made 29 recommendations to overhaul the operations of the city comptroller’s office and establish necessary …
https://www.osc.ny.gov/press/releases/2022/01/audit-finds-operational-and-oversight-failures-led-financial-instability-mount-vernonState Agencies Bulletin No. 138
… on PaySR panels and to provide agency instructions for correcting invalid addresses Affected Employees All … Date Immediately Address Panels Explained Address used for Tax Information Path: Administer Workforce - Administer … employee's address is correct and up-to-date. Address used for Paychecks/Advices Path: Compensate Employees - Maintain …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/138-employee-addresses-and-new-reveal-report-employee-address-reportExamples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… 129,975 190,548 1,104,632 1,074,831 5,908,666 Due to other funds 25,369 25,369 Payable to other … Capital assets used in governmental activities are not financial resources and therefore are not reported in the … 161,082,708 Other long-term assets are not available to pay for current-period expenditures and therefore are …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2Select Financial Management Practices at the Office of Transportation and Parking Operations
… and reasonable. Our audit scope covered the period from January 2, 2014 through December 31, 2018. About the Program … the State University of New York. As of fall 2019, about 26,800 students were enrolled. In addition to semester … TPO had 17,110 IFR expenditures totaling approximately $26 million. Key Findings We identified control deficiencies …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/select-financial-management-practices-office-transportation-and-parking-operationsImproper Fee-for-Service Payments for Services Covered by Managed Care (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Improper Fee-for-Service … a monthly premium for each Medicaid recipient enrolled in managed care, and the managed care plans pay providers for … types of managed care. Most recipients are enrolled in mainstream managed care plans (Plans), which provide …
https://www.osc.ny.gov/state-agencies/audits/2021/02/11/improper-fee-service-payments-services-covered-managed-care-followCourt-Appointed Executor of Decedent’s Estate Sentenced to Two Years in Prison for Embezzlement
… Bayard had pled guilty to one count of wire fraud on October 23, 2018. U.S. District Judge Cathy Seibel imposed … from the estate’s account to his personal account. Bayard spent the money on home renovations, college tuition, and other …
https://www.osc.ny.gov/press/releases/2019/10/court-appointed-executor-decedents-estate-sentenced-two-years-prison-embezzlementComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of East Greenbush , Town of Elizabethtown , … and effectively.” Town of East Greenbush – Justice Court Operations (Rensselaer County) The justices do not … and use of leave time. City of Long Beach – Budget Review (Nassau County) The significant revenue and expenditure …
https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… (Madison County) The board and former supervisor did not ensure that disbursements were adequately supported and … board. Claims totaling $109,158 were improperly paid prior to board audit, and claims totaling $533,518 were improperly … paid, and one bookkeeper received $1,751 in additional pay with no evidence of approval. Town of Lincoln – Town …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits-0Dual Employment
… Purpose To determine whether Department of Corrections and Community Supervision (DOCCS) … DOCCS is responsible for the confinement and habilitation of approximately 56,000 offenders at 60 facilities across the State. As of September 1, 2012, DOCCS had 29,796 employees. To ensure …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2Medicaid Program – Excessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans
… and allowed states to change a recipient’s eligibility group as long as minimum essential coverage (e.g., Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2022/10/31/medicaid-program-excessive-premium-payments-dual-eligible-recipients-enrolled-mainstreamDiNapoli Expands Anti-Corruption Initiative
… Thomas P. DiNapoli today announced that he has expanded his anti-corruption initiative and created a new Division of … in 30 arrests and the restitution of $3 million last year. The division will be headed by Deputy Comptroller and … in 30 arrests and the restitution of $3 million last year …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-expands-anti-corruption-initiativeGlossary – Governmental Accounting Standards Board
… For additional terms and descriptions, please refer to the Governmental Accounting Standards Board (GASB) website … that return, and (2) for the period of benefit payments not supported, will incorporate an index rate for … and the assets currently available within the plan to pay that liability. Pension Expense Changes in the Net …
https://www.osc.ny.gov/retirement/employers/gasb/glossaryDiNapoli: Albany Woman Pleads Guilty: Second Defendant Indicted for Stealing More than $230,000 from Elderly Pensioner
… $230,000 from an elderly victim. “Forcing an elderly man to live in squalor in order to take advantage of him and … for him. Investigators, however, found the defendants did not pay the victim’s mortgage, property taxes or other bills for …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-albany-woman-pleads-guilty-second-defendant-indicted-stealing-more-230000-elderly-pensionerDiNapoli: Fulton County Snowmobile President Arrested for Stealing Over $8,000 From Nonprofit
… County District Attorney Mike Poulin announced the arrest of Chad Daley, 52, for allegedly stealing over $8,000 from a … and his community to serve his own ends,” said DiNapoli. “I thank Fulton County District Attorney Mike Poulin and the … who used their position to take advantage of others. I thank the Comptroller’s Office and the Fulton County …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-fulton-county-snowmobile-president-arrested-stealing-over-8000-nonprofitAccounts Payable Advisory No. 29
… the internal controls over the payment process as a basis for that certification. This certification requirement is … the head of the agency certify or approve vouchers for submission to the Comptroller for audit. Other individuals may also approve vouchers if …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/29-internal-controls-certificationServices to Workers Under the Worker Adjustment and Retraining Notification Act (Follow-Up)
… of Employment and Workforce Solutions administers the State's Worker Adjustment and Retraining Notification Act … days prior to the event and are not exempt may be liable for back pay and the value of any benefits that laid-off …
https://www.osc.ny.gov/state-agencies/audits/2025/02/10/services-workers-under-worker-adjustment-and-retraining-notification-act-followState Agencies Bulletin No. 2227
… Purpose: As we prepare for enactment of the 2024-25 NYS budget, OSC would like to provide notice of the possible … paycheck distribution and release of direct deposit funds and advices should the NYS budget be late and a budget …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2227-paycheck-distribution-and-release-direct-deposit-funds-preparationState Agencies Bulletin No. 2328
… should the NYS budget be late and a budget extender bill is not passed. Affected Employees: All Employees* paid on … can be released. Background: If the SFY 2025-26 budget is not passed or a budget extender bill to provide for the continuing operation of State government is not enacted, electronic direct deposit files may not be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2328-paycheck-distribution-and-release-direct-deposit-funds-preparation