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What to Expect During a CPA audit

What to Expect during a CPA audit

https://www.osc.ny.gov/files/local-government/publications/pdf/cpaauditprocess.pdf

Unclaimed Property Relating to Insurance Companies

Unclaimed property subject to Article VII of the Abandoned Property Law includes: Matured endowments, Life insurance proceeds when the insured reached the limit

https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/insurance-companies.pdf

Unclaimed Property Relating to Banking Institutions

The following information corresponds to Article III of New York’s Abandoned Property Law. For more information, refer to Article III of the statute.

https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/banking-institutions.pdf

Unclaimed Property Relating to Utility Companies

Unclaimed property subject to Article IV of the Abandoned Property Law includes: Deposits made to secure payment for utility services; Amounts paid in anticipat

https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/utility-companies.pdf

Unclaimed Property Relating to State Institutions

Unclaimed property subject to Section 1304 of the Abandoned Property Law includes any properly inventoried monies or intangible personal property and the procee

https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/state-institutions.pdf

Unclaimed Property Relating to Pawn Brokers

Unclaimed property subject to Section 1301 of the Abandoned Property Law includes any surplus monies resulting from the sale of personal property by the pledgee

https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/pawn-brokers.pdf

How To Submit a .txt file to NYSLRS using the OSC Secure File Transfer Services Interface

This job aid shows you (a participating organization) how to use the OSC Secure File Transfer Services Interface in order to properly submit your pipe-delimited .txt files to NYSLRS for processing.

https://www.osc.ny.gov/files/retirement/third-party-organizations/pdf/vcdp-submit-setup-file.pdf

State Comptroller DiNapoli Releases School District Audits

… sought competition through requests for proposals or quotes for professional services totaling approximately $4.3 … by $215,120. Tioga Central School District – Health Insurance and Special Education Cost Savings (Tioga County) … achieve cost savings by offering an acceptable health insurance buyout incentive in lieu of health insurance …

https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1

State Comptroller DiNapoli Releases Municipal Audits

… cash, signing district checks and maintaining the accounting records, with no oversight. Find out how your … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits

Comptroller DiNapoli Releases Municipal Audits

… that the significant revenue and expenditure projections in the tentative budget are reasonable. The town’s 2020 … that the significant revenue and expenditure projections in the proposed budget appear reasonable, however, the city … state's 160,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …

https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-municipal-audits

State Comptroller DiNapoli Releases Municipal Audits

… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. … and accurate accounting records were not maintained, the modified accrual basis of accounting was not used and … interfund activity was not properly reported. As a result, the board could not adequately monitor the water fund’s …

https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1

Account Authorization Form

… Account Authorization Form (link opens in new window) Note: this form has been posted in Adobe Acrobat PDF …

https://www.osc.ny.gov/online-services/account-authorization-form

VIII.1.A Accounts Payable Journal Vouchers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries

… guidance on: Submitting APJV and GLJE transactions to SFS Obligation and Accounting Dates for Transactions Agency Transactions and Workflow Reporting Obligation and Accounting Dates Transaction Documentation …

https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1a-accounts-payable-journal-vouchers

Other Bulletin No. 53

… promoted or otherwise advanced to a higher salary grade on April 1, 2020 and after will be paid at the Hiring Rate of …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-53-calculating-base-salary-employees-state-university

State Agencies Bulletin No. 1817

… Purpose The purpose of this bulletin is to provide agencies with the new procedure for calculating promotions for CSEA employees who have earned Longevity Lump Sum (LLS) payments. Affected … CSEA employees. Employees promoted or otherwise advanced to a higher salary grade on April 1, 2020 and after will be …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1817-calculating-base-salary-employees-civil-service-employees-association

State Comptroller DiNapoli Releases State Audits and Examinations

… for reimbursement. State Education Department: North Country Kids Inc., Compliance with the Reimbursable Cost Manual (2016-S-53) North County provides preschool special education services to … disabilities who are between three and five years of age. North Country is reimbursed for preschool special education …

https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-state-audits-and-examinations

Administration and Monitoring of Financial Assistance to New York City Businesses

… public benefits in accordance with the project and/or lease agreements. The audit covered the period from July 2013 … two projects that were terminated had the same number of employees as when they started, yet they received … decisions regardless of applicant status. Revise NYCIDA’s lease agreement to include penalty clauses that reduce …

https://www.osc.ny.gov/state-agencies/audits/2024/06/12/administration-and-monitoring-financial-assistance-new-york-city-businesses

Medicaid Program – Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists

… that were purportedly provided by another affiliated dentist. In addition, the dentists paid staff to recruit … felonies) for his conduct. The court ordered the dentist to make restitution to the State and could sentence the dentist to jail. Key Recommendations Actively monitor the …

https://www.osc.ny.gov/state-agencies/audits/2013/04/04/medicaid-program-suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentists