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Operational Advisory No. 30
… Updated Guidance for Refunds related to Closed Grants for the Federal Payment Management System (PMS) Guidance : … payment of refunds for certain closed Federal grants from the Comptroller’s Refund Account rather than via check. Chapter IX.8.D Electronic Refund Payments to the U.S. HHS has been updated to reflect the procedure to …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/30-electronic-refunds-us-dhhsSidney Memorial Public Library – Cash Disbursements (2014M-252)
… Purpose of Audit The purpose of our audit was to examine the Library’s financial operations for the period July 1, 2012 through June 30, 2014. Background The …
https://www.osc.ny.gov/local-government/audits/library/2014/11/28/sidney-memorial-public-library-cash-disbursements-2014m-252DiNapoli & NYC Make it Easier to Save for College
… the $25 minimum contribution required to open an account in an effort to make the important college savings accounts available to … for all New Yorkers, regardless of income level, to invest in their loved one's future," DiNapoli said. "With … the $25 minimum contribution required to open an account in an effort to make the important college savings accounts …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-nyc-make-it-easier-save-collegePower of Attorney
… document allows someone else, referred to as the “agent,” (for example, a trusted friend or family member) to act on your behalf regarding retirement benefit transactions. You may choose to designate … as a person who can receive gifts). The use of a Statutory Gift Rider (SGR – an attachment to the POA) to grant gifting …
https://www.osc.ny.gov/retirement/members/power-attorneyVII.2.C Direct Journal Payment & Payment Worksheet - Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… Screen. Via Interoffice Mail Via U.S. Postal Service New York State Taxation & Finance Division of Treasury - Accounting 110 State Street, 2nd Floor Albany, NY 12207 New York State Taxation & Finance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2c-direct-journal-payment-payment-worksheet-treasury-requirementsComptroller DiNapoli Releases Municipal Audits
… , Village of Sag Harbor , Town of Sand Lake , Town of Saugerties, Schoharie County , Smithfield Fire District , … not deposit all collections in a timely manner. Town of Saugerties – Information Technology (Ulster County) The board … Twn of Middlefield Vil of Sag Harbor T of Sand Lake T of Saugerties Schoharie Co Smithfield FD T of Springport Vil of …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0Opinion 98-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Powers and Duties (commingling of city and dependent school district moneys); (use of city and dependent school … Whether the moneys of a city with 125000+ inhabitants and the moneys of the city …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Opinion 95-25
… Finance Law to payments provided in the aid to localities budget) WORDS AND PHRASES -- "Notwithstanding Any Other Provision of Law" (meaning of for purposes of the aid to localities budget) STATE CONSTITUTION, ARTICLE VIII, §10; STATE FINANCE …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Opinion 95-24
… -- Mandatory Reserve Funds (criteria for establishing) SCHOOL DISTRICTS -- Powers and Duties (use of State aid); … inhabitants which receives State aid on behalf of the city school district on account of a school building project for which indebtedness was contracted …
https://www.osc.ny.gov/legal-opinions/opinion-95-24IX.12.K Functional Clearance Patterns – IX. Federal Grants
… holds federal funds in its accounts pending payment to a payee. This includes the time that checks are issued from … To calculate CMIA interest liabilities, it is necessary for OSC to develop functional clearance patterns. This is … to calculate dollar-weighted clearance patterns for all payments made from federal funds. Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12k-functional-clearance-patternsII.3.C Budget Execution – II. New York State Financial Accounting
… the specific budgetary account code of expenditure (e.g., personal services, travel, contractual services, equipment, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3c-budget-executionAccounts Payable Advisory No. 40
… must always use the Invoice and Distribution Lines of the voucher in the SFS. No lines in the Balancing section of the voucher in the SFS should be used, including the “Misc Charge …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/40-misc-charge-amount-field-balancing-sectionHampton Bays Union Free School District - Claims Processing (2018M-68)
… audited and approved prior to payment. Key Findings The claims auditor approved claims for payment for purchases … purchase orders. The purchasing agent approved 34 percent of the purchases tested, or 74 invoices for $19,845, after … ordered. Key Recommendations Enforce the District’s policy of not allowing confirming purchase orders. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68Electronic Debit Authorization Form (RS5542)
For NYSLRS employers to have payments automatically debited from their account. With direct debit, funds are transferred electronically and securely using the automated clearing house (ACH) system.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5542.pdfSmall Estates Affidavit (S.C.P.A. Section 1310)
If the account owner is deceased and there was no estate representative appointed by the courts, the surviving spouse or child of the deceased or the unreimburs
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/small-estates-affidavit.pdfDiNapoli: Ithaca Woman Charged With Stealing Nearly $70,000 in Pension Payments
New York State Comptroller Thomas P DiNapoli Tompkins County District Attorney Matthew Van Houten and the New York State Police announced the arraignment of Sharon Collins 73 of Ithaca New York yesterday for allegedly stealing $69481 in state pension payments meant for her deceased husband
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-ithaca-woman-charged-stealing-nearly-70000-pension-paymentsDiNapoli: Audit Finds Additional $150,000 Stolen by Beekman Town Official
… degree Friday in Dutchess County Court after an audit and investigation by State Comptroller Thomas P. DiNapoli … such as these can be prevented by strong fiscal checks and balances. Internal controls over municipal cash are the … Sometimes, they follow it too late.” DiNapoli’s audit and investigation revealed that from 2010 through 2013, …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audit-finds-additional-150000-stolen-beekman-town-officialDiNapoli: Huntington Man Charged With Stealing Over $56,000 in State Pension Payments
… New York State Comptroller Thomas P. DiNapoli and Suffolk County District Attorney Raymond A. Tierney today … entitled to,” DiNapoli said. “Thanks to my investigators and Suffolk County District Attorney Tierney, he is being … to work with law enforcement agencies across the state and country to protect the New York State pension system from …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-huntington-man-charged-stealing-over-56000-state-pension-paymentsDiNapoli: Second Former Mechanic at State Police Garage Pleads Guilty to Felony
… State Comptroller Thomas P. DiNapoli, Madison County District Attorney William Gabor and New York … to our partnership with the New York State Police and the Madison County District Attorney’s Office, he has been … Rapasadi appeared before Judge Patrick O’Sullivan in Madison County Court. He is due back in court on Dec. 2. …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-second-former-mechanic-state-police-garage-pleads-guilty-felonyDiNapoli: Halfmoon Resident Allegedly Stole Deceased Mother's Pension Payments
… State Comptroller Thomas P. DiNapoli, Saratoga County District Attorney Karen A. Heggen, the New York State Police and the New York State Department of Motor … by filing a complaint online at https://www.osc.state.ny.us/investigations , or by mailing a complaint to: Office …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-halfmoon-resident-allegedly-stole-deceased-mothers-pension-payments