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Operational Advisory No. 3
… reviewers and approvers are reminded that if any chart of account string value is changed in the review process, the … budget status prior to submittal to OSC. Changing chart of account values on vouchers will require waiting until the next scheduled execution of budget checking to ensure the changed values are valid. You are …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/3-budget-check-reminderHow the Program Works – Contribution Stabilization Program
… The CSP does not change these procedures or the method for determining annual contribution rates. For purposes of … what an employer’s contribution would be using the graded rate. NYSLRS compares the employer’s normal annual … securities of appropriate duration held by the New York State Common Retirement Fund (Fund). That rate of return will …
https://www.osc.ny.gov/retirement/employers/csp/how-program-worksIX.12.G Check Clearance Patterns – IX. Federal Grants
… projects the amount subtracted from a state’s bank account each day after the state makes a disbursement of … clearance pattern reflects how those checks clear the bank account in the days following the date the checks are mailed. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12g-check-clearance-patternsXIV.3.B Short Term Investment Pool (STIP) – XIV. Special Procedures
… Financial Reporting within OSC publishes the STIP interest rate and total interest earned on a statewide basis. Large … your funds may be easily explained by changes in the STIP rate, which can be found on the Summary of the Operating Fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3b-short-term-investment-pool-stipIX.6.E Education Department - G5 System – IX. Federal Grants
… peer review, award, payment, performance monitoring, and final closeout of the grant award. The UEI number for each state agency functions as an account on G5. … Therefore, each state agency must use the same UEI number for all its grants. To receive funds through G5, each agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6e-education-department-g5-systemAccounting 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.pdfWyoming 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.pdfDiNapoli Consumer Alert: Contribute to a 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes
… that contributions to a New York State 529 College Savings Program account are tax deductible. New York’s 529 College Savings Program, an investment tool designed to help parents save for college, …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-consumer-alert-contribute-529-college-savings-account-and-deduct-10000-your-state-taxesDiNapoli: Contribute to a NY 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes
… that contributions to a New York State 529 College Savings Program account are tax deductible*. New York’s 529 College Savings Program is an investment tool designed to help parents save for college. …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-contribute-ny-529-college-savings-account-and-deduct-10000-your-state-taxesSelected Financial Management and Administrative Practices
… the estates of individuals who die intestate (without a will) and leave either no known heirs or heirs who … prices. Certain estate assets were put up for sale without the documented formal prior approval of the …
https://www.osc.ny.gov/state-agencies/audits/2015/04/28/selected-financial-management-and-administrative-practicesDiNapoli: Tennessee Woman Pleads Guilty to Wire Fraud for Receiving Deceased Mother's New York State and Local Retirement System Benefits
… of 2021, SSAIG contacted NYSLRS and informed them that a pension beneficiary, Shirley Conklin, had died on July 3, 2018, and all payments should have stopped after her death. SSAIG also … not authorized to receive either payment. The 31 monthly pension fund payments totaled $56,352 and were deposited into …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-tennessee-woman-pleads-guilty-wire-fraud-receiving-deceased-mothers-new-york-state-and-localVI.1.A Budgetary Chartstrings – VI. Budgets
… ranges are by Constitutional Department Department Type Range Executive Department 1000000-2999999 All Other … Transfers to Other Funds 60800-60899 Unassigned Expense Codes 60900-69999 InterUnit Suspense 99998 The … is organized in the following manner: Level 1 : Expense Accounts (Most Capital appropriations are budgeted at …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstringsControls and Accountability of Court, Trust and Bail Funds (Follow-up)
… due to Alternative to Incarceration (ATI) fees collected from bail cases. However, even after accounting for the ATI …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/controls-and-accountability-court-trust-and-bail-funds-followLaFargeville Central School District – Information Technology (2021M-192)
… non-student user account access to the District’s network. In addition to sensitive IT control weaknesses that were … we found: 235 IT assets costing $108,462 were not recorded in the District’s inventory records, and seven computers, two audio systems, one projector and 10 other electronic …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192IV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions
… as well as certain financial assistance to (or on behalf of) individuals, unemployment insurance benefits, and … table below as a Microsoft Excel file . SFS Account Title Description 60301 Local Grants and Public Assistance Payments … as well as certain financial assistance to (or on behalf of) individuals, annuities {Blind Veterans, Gold Star}, and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistanceTown of Mount Morris – Justice Court (2012M-129)
… Purpose of Audit The purpose of our audit was to examine internal controls over the financial operations of the Court for the period January …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129State Comptroller DiNapoli Releases Audits
… (2024-F-9) New York’s Medicaid program, administered by the Department of Health (DOH), covers medically necessary … education provider located in Niagara Falls, is approved by the State Education Department (SED) to provide education … managed care organizations establish provider networks by contracting with physicians, hospitals, and other …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-auditsSecurity Delivery Instructions
… securities to the New York State Comptroller’s Office of Unclaimed Funds (OUF), follow the steps below and use one of the … OUF upon request. Keep the evidence of transfer with the report records, for the duration of the record retention …
https://www.osc.ny.gov/unclaimed-funds/reporters/security-delivery-instructionsDiNapoli: Greene County Couple Arrested for Allegedly Stealing Over $35,000 in Pension Payments
… defendants allegedly exploited a family member’s death to try to cheat the pension system and enrich themselves,” DiNapoli … death of Stephen’s father to the New York State and Local Retirement System (NYSLRS). Instead, a total of $30,189.80 in …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-greene-county-couple-arrested-allegedly-stealing-over-35000-pension-payments