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Health Sciences Charter School – Procurement (2013M-211)

… Background The Health Sciences Charter School is located in the City of Buffalo and is governed by a Board of Trustees. The School’s … procedure documentation and inconsistencies were found in the purchasing practices/competitive bid process outlined …

https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/health-sciences-charter-school-procurement-2013m-211

Overpayments for Medicare Part C Coinsurance Charges (Follow-Up)

… to Medicaid recipients enrolled in a Healthfirst Medicare Advantage Plan. Many Medicaid recipients are also enrolled in Medicare … Part C, managed care plans (also known as Medicare Advantage Plans) administer an individual's Medicare …

https://www.osc.ny.gov/state-agencies/audits/2013/12/12/overpayments-medicare-part-c-coinsurance-charges-follow

State Agencies Bulletin No. 1264

… Purpose To inform agencies of the new procedure for processing Internal Revenue Service (IRS) notices 2800C (Lock-in Letter), 2808C (Lock-in Modification Letter) and 2809C …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1264-new-procedure-processing-internal-revenue-service-irs-issued-lock

State Agencies Bulletin No. 1239

… Purpose To inform agencies of actions required to ensure that payroll earnings charges are … in SFS must be completed by March 15, 2013 , prior to the start of the Fiscal Year End processing. Updates to Position …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1239-updates-account-codes-attached-position-pools-sfs-fiscal-year-end

State Agencies Bulletin No. 1354

… Purpose To inform agencies of new file layouts for inbound and outbound file interfaces to PayServ to … The accounting, reporting and payroll distribution data for all employees paid through PayServ will be affected … be able to compare data across PayServ and SFS, allowing for easier reconciliation of payroll charges. Effective …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1354-new-york-state-payroll-system-payserv-conversion-statewide-financial

Franklin County – Fiscal Stress (2013M-252)

… Purpose of Audit The purpose of our audit was to review the County’s financial condition for the period January 1, 2009, to June 30, 2013. Background Franklin County is located in … significant amounts of fund balance and reserves to finance operations. The County’s enterprise infirmary fund …

https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252

20-Year Benefit (Section 384-d) – Special 20- and 25-Year Plans

… is: Service as a firefighter or police officer under the 20-year plan; Service as a member or officer of the New York State Police; Service in the U.S. military, as specified by law; or Other prior police service, … 90 days before your date of retirement. For information on how to apply for a service retirement benefit, read Applying …

https://www.osc.ny.gov/retirement/publications/1517/20-year-benefit-section-384-d

State Comptroller DiNapoli Releases School Audits

… School District , Malone Central School District and the Marathon Central School District . "In an era of limited resources and increased accountability, it's critical that … Central School District – Claims Audit Process (Chenango County) The board appointed two of its members to audit …

https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-school-audits

XIX.1 Overview – XIX. Project Costing (PCIP)

… Currently, DOL and DOT are the only onboarded agencies. Pre April 2022 and the implementation of the Project Costing … full cost of their projects within SFS. In addition, the pre-PCIP use of projects for non-onboarding agencies did not … tracking of Federal and Capital costs under one project. Pre April 2021, DOB maintained capital projects information …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1-overview

XII.7.D Expedite Requests – XII. Expenditures

… Check which runs hourly, to complete. The agency must contact BSE at [email protected] and provide … For questions regarding expedite requests, please contact BSE at [email protected] . Guide to …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7d-expedite-requests

XIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures

… General capital assets, consisting of tangible and intangible assets, should be capitalized when … is tangible in nature, complete and is not a component part of another item. The asset is used in the operation of the State's activities. The asset has a useful life of two years or more and provides a reasonable benefit …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructure

Citizens Hose Company – Board Oversight of Financial Operations (2015M-157)

… [ read complete report ] Purpose of Audit The purpose of our audit was to examine the … more than $20,000 of Company funds. The Company Secretary inappropriately used a Company credit card for … bank statements, bank reconciliations, canceled check images, invoices, receipts and the Treasurer’s reports and …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operations

State Comptroller DiNapoli Releases School District Audits

… Thomas P. DiNapoli today announced the following school district audits have been issued. Alexandria Central School District – Financial Condition Management (Jefferson County and St. Lawrence County) The district’s budgeted appropriations …

https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits

Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)

… contractor made withdrawals directly from the Town’s bank accounts. Key Recommendations Review the suggested … vendors to withdraw funds directly from the Town’s bank accounts. … Town of Coeymans Recordkeeping and Cash …

https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186

City of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)

… has deteriorated as a result of the Council’s decisions when developing and adopting annual operating budgets and its …

https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013m

XI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management

… administrative expenses, general overhead, etc. Unless it is otherwise prohibited by statute, regulation, agency policy … costs are allowable: The reimbursement of indirect costs is not prohibited by statute, regulation, agency policy or … contract. The method used to allocate indirect expenses is documented, accurate and common to all programs. The …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocations

IV.5.B Bond and Debt Proceeds – IV. Accounting Codes - Uses and Descriptions

… of general obligation bonds and short-term notes issued in the form of commercial paper or Bond Anticipation Notes … 36201 General Obligation Bond Proceeds Proceeds from the issuance of voter-approved State debt. 36202 Rental Obligation / Lease Purchase Proceeds from a lease purchase or rental obligation. 36203 Sale Bonds …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5b-bond-and-debt-proceeds

VII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables

… Reducing a cash advance can be voluntary on the part of the agency or could be required by OSC. Any State … the advance. The Special Use Vendor ID, fund, program, and department assigned to the advance account must be used and …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advance