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XV.11 Journal/Revenue Transfers – XV. End of Year
… To facilitate OSC review of General Ledger Journal Entries and AP Journal Vouchers prior to the end of the fiscal year, OSC strongly recommends that agencies submit these transactions to OSC by the date identified in the Office of Operations Events and … To facilitate OSC review of General Ledger Journal Entries and AP Journal Vouchers …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv11-journalrevenue-transfersDiNapoli: Financial Records of 500 Public Authorities Now on www.openbooknewyork.com
… 500 state and local public authorities is now available at Open Book New York http://www.openbooknewyork.com/ , a … authorities’ revenue and spending. This addition to Open Book New York makes it the go-to source for … In December, DiNapoli added state payments to Open Book New York. The state payment data, which includes …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-financial-records-500-public-authorities-now-wwwopenbooknewyorkcomArdsley Union Free School District – Financial Management (2024M-13)
… As a result, the District levied more taxes than needed to fund operations. The Board and District officials … As a result, the appropriated fund balance was not used to fund operations and taxpayers were taxed more than … budgets and appropriate fund balance only when needed to fund operations. Reduce surplus fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13City of Niagara Falls – Financial Management and Information Technology (2013M-47)
… has not developed adequate procedures for data backup and storage, or a comprehensive disaster recovery plan. Key … Establish policies and procedures for data backup and storage, and comprehensive guidelines for disaster recovery. …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47Opinion 95-25
… property taxes in excess of the limitations established by Article VIII, section 10 of the State Constitution, the State Comptroller "shall withhold local assistance by the state as defined in section seventy-one of this … cities, towns and villages from moneys appropriated by the State for the support of local governments. In …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Town of Shelby – Supervisor’s Financial Responsibilities Audit Follow-Up (2021M-121-F)
… assess the Town of Shelby’s (Town’s) progress, as of May 2024, in implementing our recommendations in the audit report … was to assess the Town of Shelbys Towns progress as of May 2024 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/09/13/town-shelby-supervisors-financial-responsibilities-audit-follow-2021m-121Town of Otselic – Records and Reports and Conflict of Interest Audit Follow-Up (2021M-36-F)
… the Town of Otselic’s (Town’s) progress, as of May 2024, in implementing our recommendations in the audit report released in July 2021. Background The Town, located in Chenango … assess the Town of Otselics Towns progress as of May 2024 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-otselic-records-and-reports-and-conflict-interest-audit-follow-2021m-36-fVillage of Herkimer – Water and Sewer Financial Operations Audit Follow-Up (2019M-102-F)
… of Herkimer’s (Village’s) progress, as of March 2024, in implementing our recommendations in the audit report released in August 2019. Background The Village of Herkimer (Village) … Village of Herkimers Villages progress as of March 2024 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/village/2024/06/28/village-herkimer-water-and-sewer-financial-operations-audit-follow-2019m-102-fChurchill School and Center – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the Churchill School and Center on its Consolidated Fiscal Reports (CFRs) were … ended June 30, 2011. Background The Churchill School and Center consists of the Churchill School (Churchill), the Churchill Center (Center), and a Development Office. Churchill provides …
https://www.osc.ny.gov/state-agencies/audits/2014/05/27/churchill-school-and-center-compliance-reimbursable-cost-manualUnified Court System Bulletin No. UCS-351
… Bargaining Units : F8, G9, SA, SD, SG, SK, SN, DR, S9, SR, SY, 87, 86, 88, or CT who meet the eligibility criteria … (Bargaining Units F8, G9, SA, SD, SG, SK, SN, DR, S9, SR, SY, 87, 86, 88, or CT) provides for a Longevity Bonus for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-351-april-2025-unified-court-system-ucs-longevity-bonus-jloWayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… a Service Level Agreement (SLA) with the third-party contractor that issued and managed 209 building access …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andHyde Park Central School District – Financial Management Practices (2012M-172)
… to evaluate the District’s financial management practices for the period July 1, 2010, through March 26, 2012. We … elected members. The District’s budgeted expenditures for the 2011-12 fiscal year were approximately $85 million. … tax certiorari fund was overfunded by $207,000 to $636,000 for the three fiscal years ended June 30, 2010. The former …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mMedicaid Program – Medicaid Payments to Medicare Advantage Plan Providers
… whether Medicaid inappropriately paid for recipients’ Medicare Part C cost-sharing liabilities. The audit covered … Background Many Medicaid recipients are also enrolled in Medicare. Such recipients are commonly referred to as “dual-eligibles.” In 1997, Congress established Medicare Part C, the Medicare managed care program also known …
https://www.osc.ny.gov/state-agencies/audits/2018/09/10/medicaid-program-medicaid-payments-medicare-advantage-plan-providersSUNY System Administration Office – Selected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and … most reasonable and economical method of travel ($4,821 in car service charges). Key Recommendation Recover the $200 …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/suny-system-administration-office-selected-employee-travel-expensesDiNapoli: State Pension Fund Reaches Record High of $183.5 Billion
… during fiscal year; full year return not available A graph showing the Fund’s value since 1993 is available here: …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-pension-fund-reaches-record-high-1835-billionDiNapoli: State Pension Fund Valued at $242.3 Billion at End of Third Quarter
… of Dec. 31, the Fund had 43.49% of its assets invested in publicly traded equities. The remaining Fund assets by … been ranked as one of the best managed and best funded plans in the nation. …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-state-pension-fund-valued-2423-billion-end-third-quarterState Agencies Bulletin No. 786
… of the following messages will appear: Position and Job Do Not Match NYS Position Has Both Equated Grade and NTE … Data rows as a result of the following: Position and Job Do Not Match NYS Position Has Both Equated Grade and NTE …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/786-april-1-2007-salary-longevity-and-inconvenience-pay-increases-employeesSt. Lawrence County – Financial Condition (2013M-46)
… period January 1, 2011, to December 31, 2012. Background St. Lawrence County, located in northern New York, has a … St Lawrence County Financial Condition 2013M46 …
https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46Selected Aspects of Discretionary Spending
… in New York State. Its two major programs are the Clean Water State Revolving Fund and the Drinking Water State Revolving Fund. These programs help … projects that prevent water pollution and provide safe drinking water. During the audit period, we identified …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spendingDiNapoli: State Pension Fund Valued at $254.1 Billion at End of First Quarter
… of the financial markets in recent months helped the Fund post positive results for the quarter,” DiNapoli said. … U.S. economy, but the Fund’s diversified portfolio is well-positioned to handle any market fluctuations. Our … (6.33%). The Fund’s long-term expected rate of return is 5.9%. DiNapoli initiated quarterly performance reporting …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-state-pension-fund-valued-2541-billion-end-first-quarter