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IV.5.B Bond and Debt Proceeds – IV. Accounting Codes - Uses and Descriptions
… Anticipation Notes (TRAN) Proceeds from the sale of TRANs by New York State. 36205 Bond Anticipation Notes (BAN’s) … Termination Effective Proceeds from the exchange of one investment security for another to change the maturity or … interest expense associated with debt issuances. Guide to Financial Operations REV. 12/26/2019 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5b-bond-and-debt-proceedsIV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… The State Legislature authorizes State agencies to make expenditures and incur obligations for specific purposes … The State Legislature authorizes State agencies to make expenditures and incur obligations for specific purposes …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewDunham Public Library – Claims Processing (2015M-15)
… Key Recommendation Audit all claims and ensure that each claim is sufficiently supported. …
https://www.osc.ny.gov/local-government/audits/library/2015/06/05/dunham-public-library-claims-processing-2015m-15Comptroller DiNapoli Releases Municipal Audits
… valid district expenditures. Massapequa Water District – Life Insurance Policies (Nassau County) The district currently holds seven individual life insurance policies with face values totaling $400,000 …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-auditsMedicaid Program – Medicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY
… are also eligible for Medicare, the federal health insurance program for people age 65 or older and people under … parts. Medicare Part B provides supplementary medical insurance coverage for a range of outpatient medical … transferred to the Department’s eMedNY system for payment of deductibles and coinsurance. The intent of the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-medicaid-overpayments-medicare-part-b-services-billed-directly-emednyTompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
… County Industrial Development Agency (TCIDA) Board of Directors (Board) evaluated projects prior to approval and subsequently monitored the performance of businesses that received financial benefits. Key Findings … is accurate. The Board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringTown of Homer – Conflict of Interest (2022M-148)
… report – pdf] Audit Objective Determine whether any Town of Homer (Town) officials had prohibited interests in Town … Key Findings One Board member is the president and owner of a welding company which provided repair work to the Town, … $8,571, during our audit period. As president and owner of the welding company, the Board member had a prohibited …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148Agency Form ac3272s
agency-form-ac3272s.doc
https://www.osc.ny.gov/files/state-agencies/docs/agency-form-ac3272s.doc2084 Retirement Checkbox Form
agencies-bulletin-attachment-2084
https://www.osc.ny.gov/files/state-agencies/excel/agencies-bulletin-attachment-2084.xlsxState Agencies Bulletin No. 2054
… as Covid-19 OT Override (Earnings Code CVO), Earnings Code ARC (Adjust Retro Raise for C19 OT) must be used to process … or the Time Entry Interface (NPAY502) using Earnings Code ARC and/or ARO: Earnings Begin Date: The first date included … Date: The last date included in the adjustment Earn Code: ARC and/or ARO Amount: Amount to be adjusted Comments: An …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2054-2019-2020-and-2020-2021-public-employees-federation-pef-firearmsXII.6.D Paying a Single Payment Vendor – XII. Expenditures
… Compress last names that contain a space. Example: Enter DE BONIS as DEBONIS Replace hyphens with a space. Example: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6d-paying-single-payment-vendorOrleans County Soil and Water Conservation District - Claims Audit (2018M-105)
… approximately $524,000 in our sample, were not audited and approved by the Board prior to payment. Key Recommendations Develop and adopt a cash disbursement policy to ensure all claims are subjected to an independent, thorough and deliberate review. Such a review should ensure that every …
https://www.osc.ny.gov/local-government/audits/district/2018/08/03/orleans-county-soil-and-water-conservation-district-claims-audit-2018m-105Flanders Fire District – Disbursements (2014M-199)
… State, distinct and separate from the Town of Southampton in Suffolk County. The District, which is governed by an … claims prior to payment. Key Recommendation Compare all claim vouchers with a list of checks to be approved before …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199Operational Advisory No. 8
… an uncashed check will be turned over to the OSC Office of Unclaimed Funds if action is not taken to negotiate the payment or seek … the funds will be turned over to the OSC Office of the Unclaimed Funds on April 30th. It is important that Agencies …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/8-state-check-outreachDiNapoli: Former Medical Office Manager Arrested for Scheme to Defraud the New York State Health Insurance Plan
… Clegg, and the FBI Hudson Valley White Collar Crime Task Force. “Gina Bradshaw allegedly took advantage of her …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-former-medical-office-manager-arrested-scheme-defraud-new-york-state-health-insurance-planMedicaid Overpayments for Certain Medicare Part C Claims (Follow-Up)
… recommendations included in our initial audit report, Medicaid Overpayments for Certain Medicare Part C Claims (Report 2013-S-35). Background Medicaid provides health care services to those who are … three recommendations included in our initial audit report Medicaid Overpayments for Certain Medicare Part C Claims …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/medicaid-overpayments-certain-medicare-part-c-claims-followMedicaid Program – Medicaid Drug Rebate Program Under Managed Care
… Code (NDC). The NDC is a unique number that serves as a universal product identifier for each medication and is the …
https://www.osc.ny.gov/state-agencies/audits/2015/02/18/medicaid-program-medicaid-drug-rebate-program-under-managed-careTown of Ripley – Town Clerk Collections (2024M-139)
… approximately $882,000 within 24 hours as required by New York State Town Law (Town Law) Section 35. Record 2023 …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139Lake Placid Central School District – Transportation State Aid (2023M-95)
… for all applicable transportation State aid for new bus acquisitions. Key Findings District officials did not … apply for all applicable transportation State aid for new bus acquisitions. As a result, District’s taxpayers will not … and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95Cortlandville Fire District – Credit Cards (2020M-57)
… that supporting documentation is provided with credit card claim vouchers prior to approving these claims for payment. … itemized supporting documentation. Ensure payments occur in a timely fashion to avoid incurring late fees and interest … B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57