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VIII.1 Accounts Payable Journal Vouchers & General Ledger Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… adjustments to payments and deposits should be submitted in either the Accounts Payable AP or the General Ledger GL …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-accounts-payable-journal-vouchers-general-ledger-journal-entriesXI.11.F Contract Monitoring – XI. Procurement and Contract Management
… Quantities of commodities or service to be provided; number and nature of clients served; target dates; unit or … health or safety, Dollar value of the contract, Total number and aggregate dollar value of all contracts with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11f-contract-monitoringMedicaid Program – Payments for Death-Related One-Day Inpatient Admissions
To determine whether the Department of Health Department appropriately and effectively implemented and applied the new APR DRGbased hospital inpatient paymen
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/medicaid-program-payments-death-related-one-day-inpatient-admissionsControls Over Revocable Consents (Follow-Up)
… to ensure all structures requiring revocable consents have one in place . We found that DOT did not bill and … issuance of the follow-up review to provide information on any action planned to address the unresolved issues discussed …
https://www.osc.ny.gov/state-agencies/audits/2022/05/13/controls-over-revocable-consents-followVI.3.B Budget Transfers Within a Business Unit – VI. Budgets
… first $5 million, 20% of the second $5 million, 15% of the third $5 million, and 10% of any further amount above $15 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3b-budget-transfers-within-business-unitIV.5.A Operating and Other Transfers – IV. Accounting Codes - Uses and Descriptions
… transfers from a fund receiving revenues to a fund through which disbursements will be or have already … are closely monitored and reported on by OSC and, pursuant to statutes, in most cases the transfers are transacted on … by OSC’s Bureau of State Accounting Operations. Click here to download the table below as a Microsoft Excel file . SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfersPublic Safety – 2021 Financial Condition Report
… President of the Senate receive 90 days’ notice of any closure(s). Raising the Age of Criminal Responsibility …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-safetyII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… that expenditures and liabilities such as debt service, compensated absences, and claims and judgments be recorded in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsVII.10.G Cash Advance Shortages and Overages – VII. State Revenues and Appropriated Loan Receivables
… be voided if the order cannot be filled or is canceled for any reason. Whenever the advance account has already been …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10g-cash-advance-shortages-and-overagesCity of Mount Vernon – Budget Review (B21-6-3)
… for real estate transfer taxes, mortgage taxes and Court fees are unsupported and could be overestimated. … level. Monitor real estate transfer tax, mortgage tax, and Court fees revenues closely throughout the fiscal year and … Determine how the excess retirement liability should be covered and make any needed budget amendments. Monitor tax …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3Town of West Seneca – Purchasing (2015M-11)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s purchasing practices for the period … Key Recommendations Annually review the procurement policy to ensure that it is consistent with statutory requirements … the needs of the Town. Audit and approve claims prior to payment. Obtain written and oral quotes as required by the …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11Town of Worth – Financial Operations (2014M-323)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … Key Recommendations Maintain accurate, complete and up-to-date accounting records. Pay only those claims that have … except where allowed by law. Implement control procedures to adequately oversee the Supervisor’s financial duties. …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323Stamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… transactions were appropriate and properly accounted for, the Treasurer performed all financial duties including …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mDisposition of Farm Assets
… At the time of closure, the Department was responsible for the disposition of all farm assets, including equipment, … generated almost $570,000 of one-time revenues for the State. The Department has also leased a significant … of Transportation: Review of Real Property Holdings for Disposal (2010-S-48) … To determine whether the …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposition-farm-assetsOpinion 2010-3
… of fire company as part of "definite sum"); (not subject to referendum requirements) TOWN LAW § 184: A fire protection … district and an incorporated fire company is subject to a public hearing, but is not required or authorized to be subject to a referendum. The fire company's debt …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3Amusement Park and Fair Ride Safety
… a greater risk that all necessary inspections may not have been performed. As a result, our auditors will be … throughout the summer of 2014 to ensure timely inspections have been performed. The Department's inspection database …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/amusement-park-and-fair-ride-safetyAccuracy of Reported Cost Savings
… Purpose To assess the accuracy of the Office of the Medicaid … of the Medicaid Inspector General's (OMIG) mission is to enhance the integrity of the New York State Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/accuracy-reported-cost-savingsSelected Financial Management Practices
… including payroll. In some cases, other State agencies have paid ORDA's bills, including $1.5 million of capital … a competitive basis to the extent possible. Fully document any waivers permitting non-competitive procurements including …
https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practicesNon-Emergency Patient Transportation Services (Follow-Up)
… for one of the providers had criminal histories that may have put the safety of HHC patients at risk. The objective of … included in our initial report. Key Finding HHC officials have made progress in addressing the matters identified in … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved issues …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/non-emergency-patient-transportation-services-followLicense Fee Revenues (Follow-Up)
… Department of Consumer Affairs (Department) is responsible for ensuring that consumers and businesses benefit from a … marketplace. The Department issues licenses and permits for certain businesses operating and collects associated fees. For the fiscal year ended June 30, 2013 the Department …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/license-fee-revenues-follow