Search
Opinion 98-12
… held by a municipality may be deposited in a single bank account (1991 Opns St Comp No. 91-57, p 158; 1981 Opns St … unreported). Thus, in the absence of a separate bank account requirement in section 2580(1), we concluded in 1971 … school district moneys may be commingled in the same bank account (see also General Municipal Law, §11[6]). As to the …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Comptroller DiNapoli Releases Municipal Audits
… ensure the court clerk properly accounted for all issued parking tickets. Town of Sand Lake – Justice Court …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0Opinion 95-25
… to be apportioned in accordance with a formula which takes account of factors such as population, average full value of … appropriates moneys to the general fund - local assistance account and sets the amounts to be paid to cities, counties, … states that the amounts paid from the local assistance account are in satisfaction of any amounts that would …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Opinion 95-24
… State aid on behalf of the city school district on account of a school building project for which indebtedness … and second, where federal or state aid is received on account of a capital improvement where there are outstanding … a capital improvement, federal and state aid received on account of such improvement, to the extent that it is not …
https://www.osc.ny.gov/legal-opinions/opinion-95-24XIV.14.E Recording General Capital Assets – XIV. Special Procedures
… in the appropriate account code to indicate the type of fixed asset owned. General capital assets should be … the component being renovated. To be considered a general fixed asset, an improvement must: Cost over $100,000 Have a … in the appropriate account code to indicate the type of fixed asset owned and the source of the monies from which the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsChautauqua County – Court and Trust Funds (2020-C&T-1)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2017 through … Background The County Director of Finance, County Clerk and Surrogate’s Court are responsible for maintaining …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1Rockland County – Court and Trust Funds (2019M-45)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through August … The County Commissioner of Finance, County Clerk and Surrogate’s Court are responsible for maintaining …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2019/05/24/rockland-county-court-and-trust-funds-2019m-45How is an audit scheduled?
… audits of school districts and BOCES by our Office. … How is an audit scheduled …
https://www.osc.ny.gov/local-government/audits/how-audit-scheduledPublic Equities
… Investor to New Strategy Structure: Separate Managed Account Managed by: NYSCRF Direct, Program Partners Firm …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/public-equitySmall 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.pdfElectronic 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.pdfPurchasing Practices at the Linden Plaza Mitchell-Lama Housing Development
… one for ten refrigerators and another for eight stoves to account for these items. Linden Plaza officials were unable to account for any of the requested items due to poor record … and maintain an inventory control system to properly account for assets. Other Related Audit/Report of Interest …
https://www.osc.ny.gov/state-agencies/audits/2018/09/06/purchasing-practices-linden-plaza-mitchell-lama-housing-developmentVII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… that supports the chartfield values (e.g., fund, account) used to record the revenue. The ‘Control Total … when depositing receipts from public authorities to account codes 32001-32004. Customer ID may also be used if an … (PPI) information such as: social security numbers, bank account numbers or check copies. If an attachment with PPI is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentComptroller DiNapoli & A.G. Schneiderman Announce Felony Conviction of Upstate Woman for Pension Fraud and Welfare Fraud
… pension benefits via direct deposit to a joint bank account she held at Citizens Bank with Tammy Banack. Rosemary … the Retirement System, in order to maintain the joint bank account to which the pension benefits were issued. Tammy Banack then systematically accessed the account and withdrew the funds or spent them on herself as …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-ag-schneiderman-announce-felony-conviction-upstate-woman-pension-fraud-andDiNapoli & A.G. Schneiderman Announce Arrest of Upstate Woman for Theft of over $67K in NYS Pension Benefits, $19K Welfare Fraud
… pension benefits via direct deposit to a joint bank account she held with Tammy Banack. Rosemary Banack died on … the Retirement System, in order to maintain the joint bank account to which the pension benefits were issued. Tammy Banack then systematically accessed the account and withdrew the funds or spent them on herself as …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-ag-schneiderman-announce-arrest-upstate-woman-theft-over-67k-nys-pension-benefits-19kState Comptroller DiNapoli Releases Audits
… Health Insurance Program: CVS Health – Temporary Holding Account Rebate Revenue (Follow-Up) (2020-F-25) An audit … that CVS Health improperly designated a temporary holding account used to process certain prescription drug claims as … from drug manufacturers on claims in the temporary holding account that were, in fact, rebate-eligible. In a follow-up, …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-auditsArchived: Legislative Session 2019–2020
… (BANs) Renewals Issued 2015 Through 2020 – Signed into law on August 24, 2020 as Chapter 157 of the Laws of 2020 – … Audit Local Development Corporations (LDCs) – Signed into law on December 20, 2019 as Chapter 710 of the Laws of 2019 – … state comptroller. Audit Response Timeframe – Signed into law on November 20, 2019 as Chapter 507 of the Laws of 2019 – …
https://www.osc.ny.gov/legislation/archived-legislative-session-2019-2020Town of Caroline - Town Clerk and Credit Card Purchases (2019M-247)
… (Treasurer) in a timely manner. Reconcile her bank account or identify errors such as duplicate tax payments …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247Town of Johnstown - Fuel Inventory (2019M-178)
… Monitor fuel use, which resulted in unaccounted-for fuel of 21,806 gallons of gasoline and diesel valued at $49,278. Prepare periodic … all fuel use and perform periodic stick-measured readings of the fuel tanks. Prepare periodic fuel reconciliations …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-johnstown-fuel-inventory-2019m-178X.4.B Address – X. Guide to Vendor/Customer Management
… address. If a vendor does not have a Vendor Self-Service account, the agency should direct the vendor to contact the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4b-address