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Operational Advisory No. 2
… denied or rejected will be deleted throughout the fiscal year by the Bureau of State Expenditures based on the last … This is an effort to clean up vouchers prior to fiscal year end. Vouchers will be deleted according to the following … vouchers will be cleaned up throughout the Fiscal Year by the Bureau of State Accounting Operations according …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/2-sfs-transaction-deadlinesComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … financial activities. Consequently, the department’s accounting records were not properly maintained, bank … of child abuse and neglect. For access to state and local government spending and nearly 50,000 state contracts, visit …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 1273
… for processing the payments. Affected Employees Employees in the following bargaining units who have opted to participate in the Over40 Comp Time II program: Administrative Services … employees. Earnings Begin Date: Last day of the pay period being paid or the last day the employee is in Active status …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1273-2013-csea-and-pef-over40-comp-time-ii-cash-outState Agencies Bulletin No. 182
… This would be accomplished by establishing an October, in addition to the April, payment date. OSC Action Effective … (pay period #1), OSC began entering new increment codes in employees' records to effectuate the transition to the new … and service dates and make any necessary corrections. In addition, agencies should use the attached chart to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/182-new-increment-code-system-employees-represented-csea-pef-and-dc-37State Comptroller DiNapoli Releases Municipal Audits
… $58,117 (11%), complied with the procurement policy. As a result, taxpayers do not have assurance that goods and … result in the district making improper or inappropriate payments. Town of Smyrna – Claims Audit Process (Chenango … not always properly audit claims prior to approving them for payment. Auditors reviewed 173 claims totaling $338,876 …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Le Roy Fire Dept Treasurer Sentenced For Gambling-Related Theft of $46,000
… Roy Fireman’s Benevolent Association was sentenced today for stealing nearly $46,000 in public funds to pay for … and association accounts to pay his credit card and cell phone bills and other expenses. Snow confessed to DiNapoli’s … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-former-le-roy-fire-dept-treasurer-sentenced-gambling-related-theft-46000Examples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… Total Governmental Funds REVENUES: Property taxes $51,173,436 $4,680,192 $55,853,628 Franchise taxes 4,055,505 4,055,505 Public service taxes … Transfers in 129,323 5,551,187 5,680,510 Transfers out (2,163,759) (348,046) (2,273,187) (219,076) (5,004,068) …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1XII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… SECTION OVERVIEW AND POLICIES The purpose of this section is to provide guidance to Business Units … these errors upon detection. With the implementation of the Statewide Financial System (SFS), Business Units will … since lapsed, please see Chapter XI, Section 7.D - Refund of Appropriations Against Contract Expenditures . Process and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-orderDiNapoli: Former State Employee Arrested for Falsely Claiming She Never Received $4K Loan Check from New York State and Local Retirement System
… allegedly falsely claiming to the New York State and Local Retirement System (NYSLRS) that she never received a $4,055 … was the result of a joint investigation conducted by the Office of the State Comptroller and the New York State … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-state-employee-arrested-falsely-claiming-she-never-received-4k-loan-check-new-yorkIX.12.C State Responsibility – IX. Federal Grants
… liabilities will be paid to the Federal Government from General Fund appropriations provided for such purpose. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12c-state-responsibilityService Credit Purchase Payments – Legacy Reporting
… Purchase Payments Mandatory purchases of ERS service on or after July 1, 1989, are covered under Section 414(h) of … Internal Revenue Code. Mandatory purchases of PFRS service on or after October 1, 2013, are also covered under Section …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/service-credit-purchase-paymentsState Agencies Bulletin No. 266
… Cashing of Paychecks The current State policy regarding when paychecks may be presented for payment remains the same; …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/266-bank-account-change-new-york-state-employee-payroll-checksLivingston County Court and Trust Funds (2022-C&T-4)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2017 through June 17, 2022. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders …
https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4Herkimer County – Court and Trust Funds (2023-C&T-2)
… made pursuant to court orders commonly involve surplus money from foreclosures and contract disputes resulting in a … The County’s depository (bank used to hold court and trust money) did not pay any interest on the court and trust funds … with statute. The depository bank holding court and trust money submits an annual certificate of balances to the …
https://www.osc.ny.gov/local-government/audits/county/2023/12/15/herkimer-county-court-and-trust-funds-2023-ct-2Division of Housing and Community Renewal Bulletin No. DH-58
… Purpose To explain OSC’s automatic processing and to provide … Eligible employees in Bargaining Unit 67 Effective Date(s) 9/27/12 Administration - Paychecks dated 10/24/12, … Request using the Action/Reason code of DTA/USP (Data Change/Unsatisfactory Performance) and enter Increment Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-58-october-2012-performance-advances-graded-and-ns-equatedOther Bulletin No. 42
… OSC’s automatic processing of the April 2018 SCF CSEA 2% Salary Increase and provide instructions for payments not processed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-42-april-2018-state-university-construction-fund-scf-civilState Agencies Bulletin No. 2347
… is to provide agency instructions for processing the 2025 Institution Teacher Summer Session Payments. Affected … or Confidential in BU06 who work Summer Session in 2025 are affected. Background: Pursuant to CSL Article 8, … fall of 2025 must be terminated effective 09/01/2025. 2025-2026 Academic Year: All procedures for the 2025-2026 academic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2347-procedures-processing-2025-summer-session-payments-institution-teachersTown of Deerpark – Budget Review (B6-16-18)
… The Town’s preliminary budget complies with the property tax levy limit. Key Recommendations Identify other revenue …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-deerpark-budget-review-b6-16-18Real Property Tax Cap - School Districts Guidance
… Year The 2015-2016 tax levies for some school districts in Nassau County were reduced in connection with corrections to the districts' … during the 2015-2016 fiscal year (see Public Authorities Law § 1020-q [1]) should be included on the fifth line: …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceSeized Assets Program (Follow-Up)
… of implementation of the six recommendations included in our original report, Seized Assets Program ( 2013-S-46 ). … has implemented the six recommendations identified in our prior audit report. Key Recommendation None Other … of implementation of the six recommendations included in our original report Seized Assets Program 2013S46 …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/seized-assets-program-follow