Search
Accounting for Encumbrances
This presentation will explain the purpose of encumbrances, when they should be used and the benefits of a properly established encumbrance system. We will also discuss the necessary accounting entries and the impact of encumbrances on the budget.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-for-encumbrances-060326.pdfTown of Oneonta – Town Clerk (2021M-59)
… 30, 2020, the Clerk’s bank account held an unaccounted for and unremitted cash balance of $262. Key Recommendations Deposit all … whereby known liabilities are reconciled to available cash. Town officials agreed with our recommendations and have …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… enrollment and billings to school districts of residence are accurate and supported. Key Findings Appropriate proof of … enrollment and billings to school districts of residence are accurate and supported …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mMedicaid Program – Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare
… When SSA receives an SSI application for someone who is 65 years of age, it also checks the individual’s Medicare …
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-reducing-medicaid-costs-recipients-who-are-eligible-medicareDiNapoli: NYS Office for the Aging Falling Short Funding Program for Seniors
… The New York State Office for the Aging (NYSOFA) failed to spend millions of dollars on … Thomas P. DiNapoli. “There are older New Yorkers waiting for services to help them remain independent and out of nursing homes, but the Office for the Aging isn’t doing enough to make sure the funding for …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nys-office-aging-falling-short-funding-program-seniorsTompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)
… the IT asset inventory. BOCES officials generally agreed with our recommendations and indicated they have initiated …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-andTown of Mooers - Highway Asset Accountability (2020M-35)
… which resulted in 9,216 gallons of unrecorded fuel used at the highway facility, valued at $20,576. The Mooers Volunteer Fire Department (VFD) was … not billed for 2,413 gallons of recorded fuel used, valued at $4,841. Key Recommendations Maintain a complete, accurate …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35Contacts for Audits and Reports
… List of contacts by title name and email address for Division of State Government Accountability …
https://www.osc.ny.gov/state-agencies/audits/contacts-audits-and-reportsResponsibility for IT Internal Controls – Information Technology Governance
… you will note after reviewing the IT Governance Security Self-Assessment appended to this publication, a background in IT … or reports) that can corroborate the answers to the self-assessment questions and help you better understand the …
https://www.osc.ny.gov/local-government/publications/it-governance/responsibility-it-internal-controlsIX.5.B Billing for Onboarding Agencies – IX. Federal Grants
… Once approved, these transactions will create temporary bills in PC. Step 2) Bill Approval. As part of the project … setup process, agencies designate whether a contract’s bills will be manually or automatically approved. Manual Bill … As a general rule, OSC expects Agency staff to approve bills in a timely manner to facilitate proper reimbursement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5b-billing-onboarding-agenciesIX.5.A Billing for Non-Onboarding Agencies – IX. Federal Grants
… that have not yet started using ESA are considered to be Non-Onboarding agencies. Non-Onboarding agencies: … are recorded against the projects, those transactions will get collected into the Project Costing module. For OSC cash managed projects the Contract that the Project is linked …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5a-billing-non-onboarding-agenciesIX.1 Accounting for Federal Grants – IX. Federal Grants
… of the related grant agreement, the Federal Single Audit Act, the Federal Cash Management Improvement Act, and Federal Uniform Administrative Grant Requirements. … State Grant Processes http://www.grants.gov Federal website for comprehensive grant information …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix1-accounting-federal-grants-overviewVendRep System Guide for Vendors
The VendRep System is a webbased application for the creation completion certification and review of electronic versions of Vendor Responsibility Questionnaires by the vendor which are available for review by authorized New York State Contracting Entity users
https://www.osc.ny.gov/state-agencies/contracts/vendrep-system-guide-vendorsSubmitting Payments for NYSLRS Members – Enhanced Reporting
… to be notified when the account will be debited. You can mail the form (address is on the form) or complete and … of the upcoming debit from your account by email. NYSLRS can only withdraw funds from the account you designate on … contributions loans and service credit purchase payments can be sent to NYSLRS through the automated clearing house …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/submitting-payments-nyslrs-membersXII.4.A Vendor Requests for Payment – XII. Expenditures
… to the Office of the State Comptroller (OSC) with each claim stating (i) the claim is just, true and correct, (ii) the State has not paid any part of the claim, and (iii) the balance stated on the claim is actually … to the Office of the State Comptroller OSC with each claim stating i the claim is just true and correct ii the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4a-vendor-requests-paymentDue Dates for Your ROA – Understanding Your Responsibilities: Elected & Appointed Officials
… system must file a Record of Activities ROA by the due dates specified in the table …
https://www.osc.ny.gov/retirement/members/ea-officials/due-dates-your-roaFinancial Toolkit for Local Officials
… Budget Deficit Budgeting in Future Years Cash Flow Management Strategies …
https://www.osc.ny.gov/local-government/financial-toolkitHousing Preferences for Veterans (Follow-Up)
… City Department of Housing Preservation and Development (NYC HPD). We specifically found two housing companies in … veterans had been identified on their waiting lists. NYC HPD approved many of these non-veterans’ applications, … included in our initial report. Key Finding NYC HPD has made progress in addressing the issues identified …
https://www.osc.ny.gov/state-agencies/audits/2015/01/29/housing-preferences-veterans-followAccountability for Traffic Ticket Surcharges
… collected, accounted for, and reported all traffic ticket surcharge revenue received through its Traffic … for processing and collecting fines and traffic ticket surcharges. Unlike fines, surcharges are … TVBs, including about $147 million generated from traffic ticket surcharges. Key Findings With the exception of about …
https://www.osc.ny.gov/state-agencies/audits/2015/08/10/accountability-traffic-ticket-surchargesResponse Planning for Unexpected Events
… or field employees. Customers can also notify the OCC via phone or social media. The rail traffic controller for the … that have the potential to disrupt or actually disrupt service to Metro-North customers, the Emergency Management … part of its internal communications, the OCC notifies the Customer Communications Department (Communications) about …
https://www.osc.ny.gov/state-agencies/audits/2021/06/28/response-planning-unexpected-events