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Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… duties. Although the Treasurer maintained financial records, she did not keep adequate documentation to support … compensating controls. Maintain complete and adequate records with supporting documentation to account for all of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andTown of Brownville Joint Fire District - Board Oversight (2018M-207)
… did not contract for an independent audit of its 2017 records as required by law. Certain Treasury duties were … of debit cards. Obtain an annual independent audit of the records. Ensure the Treasurer controls the disbursement of …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207West Seneca Central School District - Community Education (2019M-241)
… review or reconcile electronic payments with cash receipts records to verify that all amounts were collected and … collected by third-party vendors with cash receipts records. Invoice overdue accounts for unpaid before and after …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/west-seneca-central-school-district-community-education-2019m-241Aid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance (TMA)
… AIM In each State fiscal year, the Aid and Incentives for Municipalities (AIM) program provides state aid to all of New York’s cities (other than New York City), and towns, as well …
https://www.osc.ny.gov/local-government/data/aid-and-incentives-municipalities-aim-and-temporary-municipal-assistance-tmaDiNapoli: NYRA's Future Uncertain
… The New York Racing Association’s (NYRA) traditional racing … profitable, according to an audit released today by State Comptroller Thomas P. DiNapoli. Auditors also noted … rights, titles and interests in racetrack properties to New York state. In return, the state forgave nearly all of …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-nyras-future-uncertainFinancial Condition and Selected Expenses (Follow-Up)
… and Selected Expenses ( 2015-S-21 ). Background The New York Racing Association, Inc. (NYRA) holds the exclusive franchise to operate New York State’s three major thoroughbred racetracks: Aqueduct …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/financial-condition-and-selected-expenses-followMedgar Evers College – Controls Over Bank Accounts
… Purpose To determine whether the City University of New York’s (CUNY) Central Office (Central) officials … approximately 6,700 students and is located in Brooklyn, New York. CUNY reported 567 bank accounts, including 24 at … policies and procedures. Prior to establishing any new bank account, the Policy requires colleges to notify the …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/medgar-evers-college-controls-over-bank-accountsDiNapoli: More Security Needed for Hazardous Materials at SUNY University Centers
… local, state, and federal regulations, as well as SUNY’s own requirements on hazardous materials and waste. Each … For five departments at Buffalo, none had developed their own internal hazardous materials policies, as required by the …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-more-security-needed-hazardous-materials-suny-university-centersDiNapoli: State Failed to Block Payments to Providers Supplying Controlled Substances Beyond Legal Limits
… limits. In one instance, DiNapoli’s auditors found that a pharmacy filled two telephone orders for the anti-anxiety … to DOH, do not have system edits to prevent the payment of pharmacy claims for controlled substances that exceed supply … controls. DiNapoli recommended DOH: Review the improper pharmacy claims and make recoveries, as appropriate; …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-state-failed-block-payments-providers-supplying-controlled-substances-beyond-legal-limitsUnified Court System Bulletin No. UCS-88
… Purpose To notify agencies of two new Increment Codes to be reported for tracking employees … with Judiciary Law, Sections 37.3 and 37.9 and two new Reason Codes to be used when reporting the Pay Change … transactions as explained above. Effective Date(s) The new Reason and Increment Codes are available immediately and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-88-new-reason-codes-373-judiciary-law-373-and-379-judiciary-lawAssessment and Collection of Selected Fees and Penalties (Follow-Up)
… We also determined the Department does not have accurate records to show who is required to pay boiler inspection and … inspection penalties may be waived, and implemented a new system that automatically issues inspection fee overdue …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/assessment-and-collection-selected-fees-and-penalties-followFind Accounting Policies and Operational Guidance
… M/WBE State Audit Review Session New York State Fund Classification Manual Originating Agency Codes (for historical purposes only) …
https://www.osc.ny.gov/state-agencies/guidance/find-accounting-policies-and-operational-guidanceDiNapoli's Auditors Halt $25 Million in Suspicious Tax Refunds
… from being paid so far in 2016. DiNapoli’s office paid out 4.5 million state refunds totaling $4.2 billion. Another 152,000 refunds totaling $134 million … perform their review after the department completes its own tax return audit. The majority of questionable refunds …
https://www.osc.ny.gov/press/releases/2016/04/dinapolis-auditors-halt-25-million-suspicious-tax-refundsDepartment of Labor Examination of Unemployment Insurance Benefit Payments January 1, 2017 – December 31, 2017
… Purpose The objectives of our examination were to determine whether: (i) … Insurance (UI) benefit payments approved by the Department of Labor (Department) were appropriate; and (ii) the … current and prior year data analytics. Background As part of our Office’s audit of the Department’s UI program, we …
https://www.osc.ny.gov/state-agencies/audits/2018/11/19/department-labor-examination-unemployment-insurance-benefit-payments-january-1-2017State Agencies Bulletin No. 1204
… Purpose To inform agencies of new functionality that allows agencies to reserve (i.e. … an Empl ID prior to the actual data entry and save of the new Hire transaction in PayServ Effective Date(s) The new feature for reserving an Empl ID will be available in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1204-reserving-empl-id-payserv-prior-entry-new-hire-transactionState Agencies Bulletin No. 2197
… The purpose of this bulletin is to inform agencies of the new chargeback process for direct-mailed 2023 form W-2’s. … The purpose of this bulletin is to inform agencies of the new chargeback process for directmailed 2023 form W2s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2197-direct-mailed-form-w-2-agency-chargebackState Agencies Bulletin No. 914
… Purpose To inform agencies of new procedures regarding withholding of Social Security and … dated August 27, 2009 Background The IRS has issued new regulations addressing the taxation of wages paid as a … withhold these taxes as usual. IRS has recently issued new regulations on the taxation of military stipends stating …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/914-change-taxation-military-stipendsState Agencies Bulletin No. 709
… Purpose To notify agencies of the new processing schedule for AC-230s (Report of Check Returned … To notify agencies of the new processing schedule for AC230s Report of Check Returned …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/709-new-processing-schedule-submitting-returned-paychecksState Agencies Bulletin No. 954
… part as mentors in the Mentoring Program Effective Date(s) Payments may be made beginning in Pay Period 20L, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/954-mentoring-premium-nys-schools-deaf-and-blindVII.3.B AP Adjustment Voucher – Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… refund of appropriation deposits can be sent in a single envelope to DTF Treasury, but do not separate them in individual envelopes inside a larger envelope. The total of the checks and money orders submitted … for checks) or emailed (submitted for electronic funds) form AC 1286-S is acceptable as a substitute for the SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3b-ap-adjustment-voucher-treasury-requirements