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XVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… Policy References: Section 40-a of the State Finance Law generally sets forth the basis for recognizing an appropriated loan receivable. Process and Document Preparation: There are two categories of receivables on the Statement of Net Position and Balance … Section 40a of the State Finance Law generally sets forth the basis for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsComptroller DiNapoli, A.G. Schneiderman and U.S. Attorney Hartunian Announce Arrest and Indictment of New York State Assemblyman William Scarborough
… personal piggy banks. Assemblyman Scarborough tried to game the system, thinking he could get away with it,” New … and all defendants are presumed innocent unless and until proven guilty in a court of law. …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-ag-schneiderman-and-us-attorney-hartunian-announce-arrest-and-indictment-newFinger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… Determine whether College officials adequately monitored credit card and travel expenditures. Key Findings The College … General Services Administration (GSA) per diem rates. A credit card company was allowed to directly withdraw 18 … A travel agent who is not an employee uses their College credit card to automatically charge fees. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expendituresChautauqua Utility District – Banking (2017M-121)
… 2017. Background The Chautauqua Utility District, which is located within the Town of Chautauqua in Chautauqua … to approximately 1,400 customers. The District, which is governed by an elected five-member Board of Commissioners, …
https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121Fulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… was to determine whether District officials established a sufficient segregation of duties or compensating controls … Background The Fulton City School District is located in the City of Fulton and the Towns of Granby, Minetto, Oswego, Palermo, Scriba and Volney in Oswego County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144East Islip Public Library – Cash Receipts (2017M-223)
… Ensure that reconciliations are prepared for attraction ticket purchases, sales and inventory on hand. Separate financial duties so …
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223Clymer Central School District – Financial Management (2016M-187)
Clymer Central School District Financial Management 2016M187
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187Village of Tuckahoe – Financial Condition (2015M-88)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period … 2011-12 and by more than $1 million in 2013-14, which led to operating deficits in each year. The Village’s contingency … budgets. Evaluate the Village’s contingency account to ensure it is sufficient. Monitor the budget throughout the …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88Town of Edmeston – Supervisor's Records and Reports (2017M-13)
… Purpose of Audit The purpose of our audit was to assess the completeness and accuracy of the Town’s records … systems for the Town's funds that were not set up to properly account for transactions by individual funds. The … Recommendations Discontinue using two accounting programs to process the Town's financial transactions by combining the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13Accounts Payable Advisory No. 12
… #,-) or spaces in the invoice field of vouchers payable to Citibank Guidance: Citibank reports that it continues to receive Business Units’ … Operations (GFO) . As a result, we have clarified Citibank’s requirements in the GFO, Chapter XII, … eg or spaces in the invoice field of vouchers payable to Citibank …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/12-citibank-account-numbers-invoice-fieldRequired Reporting
… Status Tracker Justice Court Fund Justice Court Fund Reporting (JCR) JCR User Guide for Town and Village Justices … MA-144) Assessment Roll Verification Employer Retirement Reporting Town and County Special Districts and Town … Improvements Asset Forfeiture Escrow Fund Court and Trust Reporting AC231 – Report of the Condition of all Court and …
https://www.osc.ny.gov/local-government/required-reportingComptroller DiNapoli & A.G. Schneiderman Announce Felony Charges Against Mount Vernon Mayor Richard Thomas
… that money for personal expenses, such as rent for his family residence, car loans, and a payment for three automobile … to the NYSBOE, he also falsely disclosed meals during a family vacation as campaign expenses. That includes a family …
https://www.osc.ny.gov/press/releases/2018/03/comptroller-dinapoli-ag-schneiderman-announce-felony-charges-against-mount-vernon-mayor-richardXII.6.Z Processing Payments to Complex Entities – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Some Business Units experience problems when … and Section 5.C - Selecting the Appropriate Vendor and Address Sequence of this Chapter, Business Units must assign … including qualified HEAP recipients, in Nassau and Suffolk counties and the Rockaway Peninsula in Queens. LIPA …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6z-processing-payments-complex-entitiesDiNapoli: Buffalo Woman Pleads Guilty to Stealing Her Deceased Grandmother's State Pension Payments
… A 55-year-old Buffalo woman pleaded guilty to stealing more than $54,715 in state … A 55yearold Buffalo woman pleaded guilty to stealing more than $54715 in state …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-buffalo-woman-pleads-guilty-stealing-her-deceased-grandmothers-state-pension-paymentsCity of Mount Vernon – Non-Payroll Disbursements (2021M-163)
Determine whether City of Mount Vernon City officials provided proper oversight of nonpayroll disbursements and the former City Comptroller former Comptroller properly accounted for these disbursements
https://www.osc.ny.gov/local-government/audits/city/2022/01/31/city-mount-vernon-non-payroll-disbursements-2021m-163State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Columbia County , Orleans County , Rutland Fire District , … their money is being spent appropriately and effectively." Columbia County – Procurement (2017M-249) The county has … P DiNapoli today announced his office completed audits of Columbia County Orleans County Rutland Fire District Village …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-0The VendRep System
… VendRep System is a secure application that allows vendors to enter, maintain and certify their Vendor Responsibility … status of the contract once it’s submitted for approval to the Office of the State Comptroller. Log in or create an account to get started. Using the online questionnaire The VendRep …
https://www.osc.ny.gov/state-vendors/vendrep/vendrep-systemBenefits
… A Full-Range of Insurance Options Comprehensive health, dental and vision insurance packages (including prescription … 13 paid holidays annually Flex spending accounts Health Care Spending Account – provides employees the opportunity to … health-related expenses with tax-free dollars. Dependent Care Advantage Account – provides employees the opportunity …
https://www.osc.ny.gov/jobs/benefitsNassau Board of Cooperative Educational Services – Network User Accounts (2022M-77)
… are disabled after a specified period without a valid user login. BOCES officials generally agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/boces/2022/09/09/nassau-board-cooperative-educational-services-network-user-accounts-2022m-77Baldwinsville Central School District – Fuel Inventory (2022M-106)
… (District) officials safeguarded and accounted for fuel inventory. Key Findings District officials did not … establish controls to safeguard and accurately account for fuel inventory, and the responsibility for managing fuel inventories was not clearly assigned. As a result, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106