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Examples from GASB Statement 34 - Statement of Activities
… Examples from GASB Statement 34 included in this bulletin, copyright by the … $ 209,128,068 $ 19,228,627 … Examples from GASB Statement 34 Statement of Activities …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesState Comptroller DiNapoli Releases Municipal Audits
… process. Hamlin Morton Walker Fire District – Pumper Truck Procurement (Monroe County) The board did not procure a $748,676 pumper truck in accordance with statutory requirements and good …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-auditsVillage of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… procurement policy. The Board does not review claims for payment; instead, one Trustee is appointed as Commissioner of … Conduct a thorough and deliberate audit of claims for payment, ensuring that each claim has sufficient supporting …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301X.1 Overview – X. Guide to Vendor/Customer Management
… Expenditures created the Vendor Management Unit (VMU) to manage this file. The Statewide Vendor File is a centralized … to, have an ongoing relationship with, and receive payment from New York State. The file identifies vendors by a … File for individual use and customization. Business Units manage, create and customize their own Local Customer File. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x1-overviewIX.6.F Agency Draw Procedures – IX. Federal Grants
… the impact that disbursements have on the State’s checking account cash balance. When a disbursement is made, the cash in the checking account is decreased as soon as the related ACH is … procedures. Agencies have access to various standard SFS reports to assist in the calculation. The reports can be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6f-agency-draw-proceduresIX.5.A Billing for Non-Onboarding Agencies – IX. Federal Grants
… Enterprise Services Automation (ESA) is a group of PeopleSoft modules that includes Project … and Customer Contracts under their own agency PCBU Use the Commitment Control Module in SFS to budget for Federal … but are required to set up Funds Distribution to determine what charges will go through the Federal Billing Process Do …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5a-billing-non-onboarding-agenciesVillage of Oxford – Justice Court Operations (2013M-219)
… errors and irregularities, from adjudicating traffic tickets to recording, collection and deposit and in reporting … period but not deposited or remitted to the JCF. Over 903 tickets with outstanding fees on record at the DMV were not … bring the records and reports up-to- date. Properly record tickets issued and moneys received and deposited to ensure …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219Town of White Creek – Board Oversight of Financial Activities (2013M-64)
… 1, 2011, to September 30, 2012. Background The Town of White Creek is located in Washington County and has a … and records of the Supervisor and Town Clerk. … Town of White Creek Board Oversight of Financial Activities 2013M64 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64Annual Employer Contributions – Employer Contributions and Rates
… for the invoice due approximately 18 months later. The 2026 invoice (current year’s invoice for the payment due … during State Fiscal Year April 1, 2024 – March 31, 2025; and The rates from the Actuarial Valuation for State Fiscal Year April 1, 2024 – March 31, 2025, which were issued in September 2024 (for more …
https://www.osc.ny.gov/retirement/employers/contributions/annual-employer-contributionsDiNapoli: Jury Convicts Councilman Ruben Wills in Public Corruption Scheme
… with Attorney General Eric Schneiderman announced the jury conviction of New York City Councilman Ruben Wills (D-Queens) following an …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-jury-convicts-councilman-ruben-wills-public-corruption-schemeDiNapoli: Audit Identifies $800,000 in Ineligible Costs Submitted by NYC Special Education Provider
… providers found a Brooklyn school that claimed $800,000 in costs that were not eligible for reimbursement. “The State … boroughs. The New York City Department of Education (DoE) refers students to Milestone and pays the school’s … rent expenses. Milestone claimed higher rent costs than what it should have paid based on a review of its lease …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-audit-identifies-800000-ineligible-costs-submitted-nyc-special-education-providerComptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea Of Former Halfmoon Town Supervisor For Stealing Campaign Funds
… Attorney General Eric T. Schneiderman today announced the guilty plea of Melinda “Mindy” Wormuth, the former town of … that is recognized by the Internal Revenue Service, but is not one over which she or a member of her family holds … by Executive Deputy Attorney General for Criminal Justice Kelly Donovan. The State Comptroller and Attorney General …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-former-halfmoon-town-supervisor-stealingState Agencies Bulletin No. 961
… A40026 and Senate Bill No. S66026) that creates a new Tier 5 that, in accordance with constitutional requirements, only … considered pensionable earnings and is not included in the base to calculate employee contributions. The overtime … Initially contributions will be calculated based on the definition of wages currently in effect for tiers 1 through …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/961-new-tier-5-benefit-structure-new-york-state-teachers-retirement-systemOpinion 2007-7
… PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (reporting “days worked” for elected officials) STATE … This is in response to your inquiry regarding regulations applicable to the New York State and Local … and 334, which require the reporting of service and salary information by employers participating in the Retirement …
https://www.osc.ny.gov/legal-opinions/opinion-2007-7State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2022/05/state-comptroller-dinapoli-releases-municipal-auditsDue Diligence for Companies Holding Abandoned Funds
… mail to every person or business with a valid address that you expect to appear on your abandoned property report. In … State Comptroller unless they claim it before the date you submit your report. Include that date in the notice to give … about deducting mailing costs First class mailing costs can’t be deducted as a service charge. You may deduct the …
https://www.osc.ny.gov/unclaimed-funds/reporters/due-diligence-companies-holding-abandoned-fundsDiNapoli: Pennsylvania Man Impersonated Deceased Father to Steal His NYS Pension and Social Security Payments
… his fraud going,” DiNapoli said. “Thanks to the work of my investigative team and our partners in law enforcement, he … to defraud the pension system accountable no matter who or where they are.” "Representing the United States in court … taxpayer funds, including pursuing cases where there is an attempt to obtain money from the SSA fraudulently," …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-pennsylvania-man-impersonated-deceased-father-steal-his-nys-pension-and-social-securityArea #7 – Access Controls – Information Technology Governance
… software program or database. For example, access controls can be implemented to limit who can view electronic files … require student PII be password protected when transmitted electronically to parents or eligible students. …
https://www.osc.ny.gov/local-government/publications/it-governance/area-7-access-controlsDiNapoli: Canal Corp. Must Address Gaps
… The New York State Canal Corporation has not performed inspections as … of waterways, according to an audit released today by State Comptroller Thomas P. DiNapoli. “There are significant … corporation has developed several tools to prioritize its capital and maintenance repair needs, in many cases, these …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-canal-corp-must-address-gapsComptroller DiNapoli and Acting Nassau County DA Singas: Pension Scammer Sentenced
… in a double-dipping scheme. Hoffman, 66, of Shirley, was sentenced to execute a confession of judgment for the full restitution … Attorney General’s Office resulted in a two- to six-year prison sentence of a Florida resident for defrauding the …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-and-acting-nassau-county-da-singas-pension-scammer-sentenced