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II.3 Overview – II. New York State Financial Accounting
… The Executive Budget refers to the structure and process of the constitutional system of … 4 of the State Finance Law. More specifically, these refer to the Governor's constitutionally-mandated annual submission to the Legislature containing the plan of recommended …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3-overviewTown of Ripley – Water District Financial Condition and Legal Services (2014M-15)
… complied with adopted resolutions regarding legal services for the period January 1, 2012 through November 27, 2013. … The Town of Ripley is located in Chautauqua County and had a population of approximately 2,400 as of the 2010 Census. … The Board did not comply with one of its resolutions when it failed to bill other municipalities for legal …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-ripley-water-district-financial-condition-and-legal-services-2014m-15Town of Potsdam – Justice Court (2014M-014)
… 5, 2013. Background The Town of Potsdam (Town) is located in St. Lawrence County and has a population of approximately … and civil fees. During 2012, the Court reported $167,497 in fines, fees and surcharges to the Justice Court Fund. Key … exceeded the Justices’ total available cash, resulting in a cash shortage of $117,120 during the audit period. Fines …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/10/town-potsdam-justice-court-2014m-014Honeoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… The Honeoye Falls-Lima Central School District is located in the Towns of Mendon, Henrietta and Rush in Monroe County; the Towns of Avon, Lima, and Livonia in … Key Findings The Board did not adopt budgets based on historical or known trends but overestimated expenditures …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andDiNapoli: Local Sales Tax Collections in August Increase by Nearly 13% Over Last Year
… Local sales tax collections in New York state increased by 12.6% statewide in August compared to the same month in 2021, according to … made to counties and tax-imposing cities are based on estimates by the Department of Taxation and Finance. In …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-local-sales-tax-collections-august-increase-nearly-13-percent-over-last-yearCaledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
… (Board) and District officials properly planned for long-term financial and capital needs. Key Findings … the Board and District officials did not properly plan for these long-term financial and capital needs. The Board … a written policy related to fund balance and reserves. For example, the Board and District officials maintained a …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102Town of Java – Tax Collection Remittance (P1-24-21)
… – pdf] Audit Objective Determine whether the Town of Java (Town) Tax Collector remitted all collections as … month. The Tax Collector is a separately elected official of the Town and is not governed by the Supervisor. By … in the Supervisor’s response. … Determine whether the Town of Java Town Tax Collector remitted all collections as …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21State Agencies Bulletin No. 1090
… to the meaning and usage of some of the data elements in PayServ related to the implementation of the Statewide … System (SFS). Additional SFS information and the impact on PayServ will be provided in future Bulletins. Effective Date(s) The first pay periods …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1090-payserv-data-conversion-requirements-statewide-financial-systemState Agencies Bulletin No. 315
… Affected Employees Employees with a TIAA/CREF record in PaySR, including employees whose TIAA record has been … not make contributions to the optional retirement program on behalf of the employee until "completion of one year of service, and continuance in service thereafter". This had always been interpreted to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/315-changes-processing-suspense-period-and-7-year-period-tiaacref-membersCity of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
… Office and accountability over the water operations for the period January 1, 2011 to July 31, 2012. Background … transactions accurately, completely, timely and in a clear and transparent manner. There is not adequate … the duties of all employees in the Treasurer's Office, and when not feasible to adequately segregate duties, establish …
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214Franklin County – Fiscal Stress (2013M-252)
… County is located in northeastern New York State and has a population of approximately 51,600. The County is governed by …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252State Agencies Bulletin No. 1239
… Purpose To inform agencies of actions required to ensure that payroll earnings charges … Date(s) Impacted paychecks are April 1, 2013 for Division of Military and Naval Affairs, April 4, 2013 for Institution, … must be completed by March 15, 2013 , prior to the start of the Fiscal Year End processing. Updates to Position Pools …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1239-updates-account-codes-attached-position-pools-sfs-fiscal-year-endState Agencies Bulletin No. 1354
… Purpose To inform agencies of new file layouts for inbound and outbound file interfaces … legacy cost centers to the new accounting structure (Chart of Accounts) in SFS Affected Employees The accounting, … will be affected Background The State adopted a new Chart of Accounts (COA) in 2012 when it implemented the Statewide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1354-new-york-state-payroll-system-payserv-conversion-statewide-financialState Agencies Bulletin No. 1393
… data for employees paid through PayServ Background In order to process necessary Fiscal Year End activities … April 8, 2015 OSC Actions OSC will begin FYE activities on March 24, 2015 for the paychecks dated April 2, 2015 … information regarding when the payroll charges will appear in SFS. Agency Actions Agencies must make any necessary cost …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1393-updates-account-codes-attached-payserv-position-pools-sfs-statewideState Agencies Bulletin No. 1264
… Purpose To inform agencies of the new procedure for processing Internal Revenue Service … or is not entitled to claim more than a specified number of withholding allowances. The lock-in letter informs the … all IRS issued lock-in letters. OSC Actions Upon receipt of a Lock-in Letter (2800C), Lock-In Modification Letter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1264-new-procedure-processing-internal-revenue-service-irs-issued-lockNewstead Fire Company –Internal Controls (2014M-92)
… Newstead Fire Company is a volunteer organization located in the Town of Newstead in Erie County. The Company contracts with the Town to … Company member or a family member had a financial interest in the transaction. These Company members did not properly …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92State Agencies Bulletin No. 1015
… Purpose To notify agencies that the U.S. Department of the Treasury has announced that they are eliminating the … 8, 2010 (Administration) Background The U.S. Department of the Treasury announced that it is ending the sale of paper U.S. Savings Bonds through payroll deduction as part …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1015-termination-deduction-code-101-bondsBroome County – Financial Condition (2013M-224)
… to February 21, 2013. Background Broome County, located in the central southern portion of upstate New York commonly … budgeted revenue shortfalls and, therefore, had to rely on short-term borrowings. The County did not maintain … the general fund was spending more than it received in revenue until 2011 and 2012, when the general fund began …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224Health 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 … procedure documentation and inconsistencies were found in the purchasing practices/competitive bid process outlined … the procurement policy. Both policy documents were silent on other key provisions such as when written contracts are …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/health-sciences-charter-school-procurement-2013m-211Overpayments for Medicare Part C Coinsurance Charges (Follow-Up)
… of implementation of the one recommendation included in our initial audit report, Overpayments for Medicare Part C … Charges (2011-S-33). Background Our initial report, issued on September 26, 2012, examined whether Medicaid made … for services rendered to Medicaid recipients enrolled in a Healthfirst Medicare Advantage Plan. Many Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/overpayments-medicare-part-c-coinsurance-charges-follow