Search
IV.5.A Operating and Other Transfers – IV. Accounting Codes - Uses and Descriptions
… Operating transfers constitute legally-authorized transfers from a fund receiving revenues to a fund through which … annual budget bills which specifically identify the fund from which transfers are made and the fund receiving the … Excel file . SFS Account Title Description 36310 Transfers FROM Other Funds Used to record transfers from another fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfersState Agencies Bulletin No. 2048
… the funds will be remitted to the New York State Office of Unclaimed Funds (OUF). Effective Dates Effective for payroll … be remitted to OUF in April 2023. Employees can visit the Unclaimed Funds - Search for Lost Money website to search for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2048-outreach-and-escheatment-2021-uncashed-payroll-checksMedicaid Program – Medicaid Payments to Medicare Advantage Plan Providers
… through Medicare Advantage plans, which have networks of participating providers that they reimburse for services … Medicaid reimburses the plan providers for the enrollee’s Part C cost-sharing liabilities (deductibles, coinsurance, … were overpaid 58, 74, and 79 percent of the total Medicaid payments they received for claims in our review. We analyzed …
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 incidental … 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-expensesAm I Required to Have an Audit?
… government auditors. Sometimes confusion arises over the meaning and / or context in which the term "audit" is used. …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditUse of Federal Funding for Election Technology and Security
… available funding from the 2018 Help America Vote Act Election Security Grant to enhance the security of the State’s election technology and infrastructure. The audit covered the … available funding from the 2018 Help America Vote Act Election Security Grant to enhance the security of the States …
https://www.osc.ny.gov/state-agencies/audits/2021/09/17/use-federal-funding-election-technology-and-securityState Agencies Bulletin No. 2197
… Purpose: The purpose of this bulletin is to inform agencies of the new chargeback process for direct-mailed 2023 form … provides agencies with the postage costs for the mailing of their employees' 2023 Form W-2 Wage and Tax Statements. … The purpose of this bulletin is to inform agencies of the new chargeback …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2197-direct-mailed-form-w-2-agency-chargebackNYS Common Retirement Fund Announces Third Quarter Results
… The New York State Common Retirement Fund's (Fund) estimated rate of return for the … 31, 2013 at $160.7 billion. "The New York State Common Retirement Fund enjoyed a robust third quarter that saw … increase accountability and transparency. About the Common Retirement Fund New York State Comptroller Thomas P. DiNapoli …
https://www.osc.ny.gov/press/releases/2014/02/nys-common-retirement-fund-announces-third-quarter-resultsMarch 2000: Handicapped Parking Education Program
… and the City of New York shall establish a handicapped parking education program for the purpose of providing … advocacy and increased public awareness of handicapped parking laws. In order to fund this program the statute … mandatory surcharge for violations relating to handicapped parking spaces. This surcharge is in addition to any other …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programFund Financial Data – 2023 Financial Condition Report
… Fund financial statements provide a short-term view of … funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that … are not required to be accounted for in another separate fund. In New York State, significant sources of funds that …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataDiNapoli: State Pension Fund Valued at $242.3 Billion at End of Third Quarter
… estimated value of the New York State Common Retirement Fund (Fund) was $242.3 billion at the end of the third quarter of … 2022-23. For the three-month period ending Dec. 31, 2022, Fund investments returned an estimated 4.51%. “The equity … estimated value of the New York State Common Retirement Fund was $2423 billion at the end of the third quarter of …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-state-pension-fund-valued-2423-billion-end-third-quarterState Comptroller DiNapoli Releases Municipal Audits
… been issued. Village of Maybrook – Financial Condition (Orange County) The board did not adequately manage the village’s … that started in 1990 was never audited. Village of Sackets Harbor – Budgeting and Financial Management (Jefferson …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0SUNY Bulletin No. SU-170
… Increase. Affected Employees SUNY M/C employees in Bargaining Unit 13 Background Chapter 10 of the Laws of … Discretionary 4% and 1% 2010 Increases for M/C employees in Bargaining Unit 13. The SUNY Board of Trustees resolved to … provides for a 1% Discretionary Increase for employees in Annual, Biweekly and Hourly positions. Effective 7/1/10. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-170-2010-discretionary-increase-suny-management-confidentialState Agencies Bulletin No. 2411
… Process OSC will mail out employee’s 2025 W-2s Wage and Tax Statements postmarked no later than February 2, 2026. Undeliverable W-2s that cannot be delivered to the … for the mailing of their employees' 2025 Form W-2 Wage and Tax Statements. Agencies incur mailing costs based on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2411-direct-mailed-form-w-2-agency-chargebackState Agencies Bulletin No. 2307
… agencies of the chargeback process for direct-mailed 2024 form W-2’s. Background: In order to repay OSC for the direct mailing costs for 2024 form W-2 for employees, an agency chargeback journal must be … the postage costs for the mailing of their employees' 2024 Form W-2 Wage and Tax Statements. Agencies incur mailing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2307-direct-mailed-form-w-2-agency-chargebackRoosevelt Fire District – Length of Service Award Program (2025M-40)
… to help protect the benefits earned by the volunteers for service to their communities. The Board also could not … policies and procedures when seeking to contract for LOSAP investment management services. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… that an elected Executive Committee, consisting of a President, Vice President, Treasurer, Secretary, Chief, Emergency Management …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialLakeland Fire District – Travel and Conference Costs (2013M-145)
… The payment of $15,041 in questionable travel costs which do not appear to be for the District’s benefit. Claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/23/lakeland-fire-district-travel-and-conference-costs-2013m-145Almond Volunteer Fire Department – Cash Shortage (2014M-113)
… Vice President, Chief, two Assistant Chiefs, Secretary and Treasurer. Key Findings The former Treasurer was able to misappropriate approximately $22,000 … process. While Department bylaws state that the Treasurer is responsible for all financial activity, they do …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Town of Lindley – Financial Management (2012M-226)
… Supervisor and four Board members and is the legislative body responsible for overseeing the Town’s operations, … reserve without documenting any planned use. We found no evidence that the capital reserve and the …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226