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Accounts Payable Advisory No. 1
… Subject: Making PCard, TCard, and NET-Card Payments to JPMorgan Chase Bank, N.A. Filling the Invoice Number Field on the Voucher: In order for JPMorgan Chase … References: For additional guidance, access SFS Secure to find job aids related to paying a credit card. SIGN UP TO …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/1-complex-entity-jpmorgan-chase-bank-naCity of Hudson – Internal Controls Over Cash Receipts (2013M-102)
… of these cash transactions, that were generated from standard computer forms and printed on multi-use paper with … account should be performed monthly. Centrally control and monitor the procurement of duplicate cash receipts used by …
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102Town of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
Determine whether the salary and benefits paid to the account clerk (clerk) were accurate and authorized. Determine whether the Board and Supervisor provided ad
https://www.osc.ny.gov/files/local-government/audits/pdf/geddes-2019-56.pdfPatient Safety Center Activities and Handling of Revenues
… (Department) is meeting the goals and objectives of the Patient Safety Center (PSC) and is collecting and utilizing … medical errors, and improving the quality of health care through data reporting, collection, analysis, and …
https://www.osc.ny.gov/state-agencies/audits/2021/03/10/patient-safety-center-activities-and-handling-revenuesDiNapoli: Rochester Woman Arrested for Alleged Theft of Nearly $13,000 in Pension Payments
… New York State Comptroller Thomas P. DiNapoli, Monroe County … payments sent to her deceased mother. The defendant, Karen Walsh, was arraigned in Monroe County Centralized …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-rochester-woman-arrested-alleged-theft-nearly-13000-pension-paymentsOrleans County – Sheriff’s Department Inmate and Commissary Accounts (2017M-209)
… 43,000. The County Legislature serves as the policy-making body and is composed of seven elected Legislators. Budgeted …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/orleans-county-sheriffs-department-inmate-and-commissary-accounts-2017m-209Eastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)
… managed user account access to the network and financial application. Key Findings Although BOCES officials restricted user account access to the financial application, they did not adequately manage user account …
https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023mWyoming County Court and Trust Funds - (2020-C&T-2)
Determine whether County officials have established appropriate controls to safeguard and account for court and trust funds.
https://www.osc.ny.gov/files/local-government/audits/pdf/wyoming-2020-ct-2.pdfChautauqua County – Court and Trust (2020-C&T-1)
Determine whether County officials have established appropriate controls to safeguard and account for court and trust funds.
https://www.osc.ny.gov/files/local-government/audits/pdf/chautauqua-2020-ct-1.pdfAccounting for Opioid Settlement Funds
Office of the New York State Comptroller, Account Notices and Bulletins, Accounting for Payment Opioid Settlement Funds
https://www.osc.ny.gov/files/local-government/resources/pdf/accounting-for-opioid-settlement-funds.pdfAccounts Payable Advisory No. 31
… and transmission charges when processing utility invoices for payment Guidance : It has come to our attention that some … Heating & Cooling Fuel Commodity 52030 H&C Commodity – Bio Oil 52031 H&C Commodity – Bio Oil Blend 52032 H&C Commodity – Chilled Water 52033 H&C …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/31-accounting-utility-paymentsState Comptroller DiNapoli Releases Municipal & School Audits
… within each village fund or establish capital projects funds to separately account for the financial activity of …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Village of Mount Morris – Justice Court (2013M-152)
… Purpose of Audit The purpose of our audit was to examine the Court’s … of Mount Morris operates its Court with one elected Justice and a court clerk. The Village is governed by an … cases, or properly report ticket dispositions to the Department of Motor Vehicles. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152Medgar Evers College – Controls Over Bank Accounts
… whether the City University of New York’s (CUNY) Central Office (Central) officials adequately assured that all Medgar … (Policy), effective July 1, 2008, requires the University Controller (UC) and the Vice President of Finance and …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/medgar-evers-college-controls-over-bank-accountsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were … improvement related to the collection of season passes and lift ticket revenues at the town-operated McCauley Mountain … Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-auditsArlington Central School District – Network User Accounts (2021M-110)
… accounts, five contractor accounts, one former employee account and one account the IT Director could not identify to whom it … methods to determine who is using each shared user account at a given time. Key Recommendations Regularly review …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110DiNapoli: DOH Needs to Step Up Enforcement of Patient Safety Violations
… Health (DOH) has failed to hold accountable certain health care providers including hospitals, nursing homes and individual nurses, for patient safety violations and use its power under the law to … Thomas P. DiNapoli. “Lisa’s Law was created to make health care in New York safer and give patients the knowledge they …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-doh-needs-step-enforcement-patient-safety-violationsHow the Program Works – Contribution Stabilization Program
… determines an employer’s annual contribution according to its usual procedures. The CSP does not change these procedures or the method for … pay by December 15. However, if you owe a graded payment, it cannot be discounted for paying early. Graded payments …
https://www.osc.ny.gov/retirement/employers/csp/how-program-worksVI.1.A Budgetary Chartstrings – VI. Budgets
… the SFS and provides the State with an organized structure for identifying financial transactions. The COA provides the … by law has its own BU. However, the majority of the Public Benefit Corporations (PBC01) and miscellaneous entity … a statewide chartfield and has been configured under the SHARE SetID. This means all agencies will be able to access …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstringsIV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… projects; Payments to local government units and public authorities to help finance highways, parkways, … of an existing asset with a similar asset. (An old air conditioning system is replaced by a new air conditioning system) 60510 Building Improvements An …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projects