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XV.14 Federal Admin Recoveries – XV. End of Year
… (Source 9’s) lapses on the last day of the state fiscal year. Source 9 requests for new activity codes must be … by OSC on the last business day of the state fiscal year. For additional information relating to Federal … Funds Source 9s lapses on the last day of the state fiscal year …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv14-federal-admin-recoveriesFranklin-Treadwell Fire District – Disbursements (2021M-16)
… District (District) officials provided adequate oversight to ensure disbursements were authorized, supported and for … for appropriate District purposes. However, the failure to review disbursement activities increases the risk for … agreed with our recommendations and indicated they have taken corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16Town of Pierrepont – Fiscal Stress (2014M-314)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … for the highway fund. Key Findings The Board did not have a policy that establishes a reasonable amount of unrestricted, unappropriated fund balance to be maintained. The Board has appropriated more fund …
https://www.osc.ny.gov/local-government/audits/town/2014/12/19/town-pierrepont-fiscal-stress-2014m-314VIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… An Expenditure transfer is used to adjust or reclassify previously posted expenditure … that have online access to SFS, all reclassifications of voucher expenditures made within SFS within the same fund … Obligation and Accounting Dates Transaction Documentation Guide to Financial Operations REV. 07/02/2019 … An …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfersXII.8.C Payment Intercepts – XII. Expenditures
… and when requested by the Business Unit, the Office of the State Comptroller (OSC) has the ability to offset payments … After the Business Unit makes a determination that funds scheduled to be paid to one entity must be diverted, in … of State Expenditures 110 State Street, 10th Floor Albany, NY 12236 The Business Unit must include the following …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8c-payment-interceptsXI.4.A Not-for-Profit Prompt Contracting – XI. Procurement and Contract Management
… interest due and preparing a separate voucher to pay such interest. The following examples illustrate how late …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4a-not-profit-prompt-contractingOpinion 93-28
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … STREETS AND HIGHWAYS -- Improvements (CHIPs moneys subject to section 284 agreement) SUPERINTENDENT OF HIGHWAYS -- … such other moneys as the town board, by resolution, shall have transferred pursuant to [Town Law, §113 or Highway Law, …
https://www.osc.ny.gov/legal-opinions/opinion-93-28State Agencies Bulletin No. 2070
… Purpose: The purpose of this bulletin is to notify agencies of a business process change in the … If the appropriate forms and required documentation have not been submitted by December 1 st annually the checks … to request check holds for physical payroll checks that have yet to be distributed to the employee. These submissions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2070-process-change-ac-230-check-reversals-and-ac-1476-check-exchangesOpinion 2001-4
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … specified services plus hourly rate for revaluation work to be performed by appointive assessor); (salary increase for … compensation for all services rendered to the town..." We have expressed the view that this quoted provision of Town …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4New York State Comptroller DiNapoli Statement on Win at SEC
… Comptroller Thomas P. DiNapoli, as Trustee of New York State Common Retirement Fund, and the Church of …
https://www.osc.ny.gov/press/releases/2016/03/new-york-state-comptroller-dinapoli-statement-win-secNew York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members (Follow-Up)
… Objective To assess the extent of implementation of the three … ineligible members. Key Findings Civil Service and United have made significant progress in addressing the issues … has been recovered. In addition, Civil Service and United have implemented quarterly reconciliations of eligibility …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-servicesOpinion 97-26
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … FIRE DISTRICTS -- Apparatus and Equipment (authority to allocate cost of equipment between zone of assessment and … one rate for that portion of the district which does not have water hydrants, or in the event of any other unusual …
https://www.osc.ny.gov/legal-opinions/opinion-97-26Continuity of Operations Planning
… (Division) is responsible for coordinating emergency management planning efforts in New York State. The Division encourages and supports State … to State agencies in developing a COOP risk assessment, business impact analysis, and business process analysis. …
https://www.osc.ny.gov/state-agencies/audits/2018/03/21/continuity-operations-planningManagement of Invasive Species (Follow-Up)
… Objective To determine the extent of implementation of the four … found in New York State are not indigenous, but rather have been introduced by humans. Subsets of these species may … to invasive species. Key Finding Department officials have made progress in addressing the problems we identified …
https://www.osc.ny.gov/state-agencies/audits/2021/11/19/management-invasive-species-followExamination of Unemployment Insurance Benefits
… in future payments that would have been made over the life of the claim had DOL not taken corrective action based … made in prior years, and $179,236 from claimants against whom DOL assessed monetary penalties as a result of our findings. DOL has recovered $737,695 from UI …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/examination-unemployment-insurance-benefitsOpinion 91-60
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … -- Officers and Employees (authority of State Comptroller to request information for the purpose of determining … Section 34 further provides that the Comptroller shall have power to examine into the financial affairs of municipal …
https://www.osc.ny.gov/legal-opinions/opinion-91-60Town of Bradford – Financial Management (2015M-239)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … The Board did not perform an effective audit of claims to ensure that purchases were made for Town purposes. The Board and Highway Superintendent have not provided adequate oversight to safeguard highway …
https://www.osc.ny.gov/local-government/audits/town/2016/05/13/town-bradford-financial-management-2015m-239Bus Driver Licensing (Follow-Up)
… Purpose To determine the extent of implementation of the four … meet the requirements of Article 19-A, but were allowed to drive buses transporting an estimated 8,400 passengers on … were used to certify drivers. Key Finding MTA officials have made progress in correcting the problems we identified. …
https://www.osc.ny.gov/state-agencies/audits/2016/01/21/bus-driver-licensing-followGreenville Central School District – Information Technology (2021M-156)
… pdf] Audit Objective Determine whether Greenville Central School District (District) officials established adequate … corrective action. … Determine whether Greenville Central School District District officials established adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/greenville-central-school-district-information-technology-2021m-156Accounts Payable Advisory No. 12
… GFO, Chapter XII, Section 6.Q - Paying and Reconciling Procurement Card Charges , Section 6.Q.- Paying and Reconciling Travel Card Changes and Section 6.Q - Paying and Reconciling …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/12-citibank-account-numbers-invoice-field