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II.3.C Budget Execution – II. New York State Financial Accounting
… and segregation control records are established by the State Comptroller, the budget process enters a new phase: budget execution. Generally, enacted budget … by this chapter shall be available for payment until a certificate of approval has been issued by the director of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3c-budget-executionMorristown Central School District – Information Technology (2021M-137)
… to determine whether they were appropriate or needed. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137DiNapoli: Audits Find $70 Million in Dubious Claims, Persistent Medicaid Billing System Failures
… about a dozen providers that should have been kicked out of the system for wrongdoing. “New York’s Medicaid billing … costs, it needs to take a hard look at the failures of its billing system. State Health Department officials need … as soon as possible.” In the first audit , the Department of Health (DOH) made as much as $39.6 million in Medicaid …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audits-find-70-million-dubious-claims-persistent-medicaid-billing-system-failuresDiNapoli: Coronavirus Will Cause Multi-Year Hit to State Finances
… The coronavirus pandemic has caused extraordinary economic … punishing, still-evolving impacts on public health, jobs, the economy and state finances. As a result, the enacted … ultimate price of the coronavirus remains undetermined. What is clear is that Washington must do more to help …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-coronavirus-will-cause-multi-year-hit-state-financesIslip Fire District – Financial Condition (2020M-25)
… as $171,492 during the audit period. Did not properly plan for the funding of and spending from reserves. In addition, … funds from reserves without adequate public notice; for example, transfers to reserves totaling $593,941 and …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Sauquoit Valley Central School District - Procurement (2019M-228)
… that competition was sought for the purchase of goods and services not subject to competitive bidding. Key Findings … Obtain written or verbal quotes for the purchase of goods and services from five vendors paid $267,306. The Board did not review and update the District procurement policy. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/sauquoit-valley-central-school-district-procurement-2019m-228Public Authority Procurement
… – A.8504 (Paulin) – Requires public authorities to comply with certain provisions of the State Finance Law and the Public Buildings Law relating to procurements. Memo Bill Text Status … Requires public authorities to comply with certain provisions of the State Finance Law …
https://www.osc.ny.gov/legislation/public-authority-procurementHerkimer-Fulton-Hamilton-Otsego BOCES – Online Banking (2021M-21)
… officials established controls to ensure online banking transactions were appropriate and secure. Key Findings BOCES … not establish adequate controls to ensure online banking transactions were appropriate and secure. Online banking transactions are not compared to supporting documentation. …
https://www.osc.ny.gov/local-government/audits/boces/2021/05/14/herkimer-fulton-hamilton-otsego-boces-online-banking-2021m-21Franklin-Treadwell Fire District – Disbursements (2021M-16)
… to ensure disbursements were authorized, supported and for appropriate District purposes. Key Findings Although … officials, disbursements were authorized, supported and for appropriate District purposes. However, the failure to review disbursement activities increases the risk for unauthorized and inappropriate transactions. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16DiNapoli Testifies Before U.S. House Committee on Financial Services Subcommittee on Diversity & Inclusion
… companies are better positioned to drive long-term value for shareholders. By not addressing diversity and inclusion, … of the estimated $247.7 billion New York State Common Retirement Fund (Fund), the third largest public pension fund … traded corporations and their top executives accountable for their diversity, equity and inclusion policies and …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-testifies-us-house-committee-financial-services-subcommittee-diversity-inclusionDiNapoli: SED Makes Progress on Implementation of Dignity for All Students Act
… DiNapoli said. “I commend the State Education Department for acting on my audit and strengthening its efforts to enforce the Dignity for All Students Act.” An audit released by DiNapoli in … not implemented some critical requirements of the Dignity for All Students Act (DASA). Several schools lacked training …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-sed-makes-progress-implementation-dignity-all-students-actVIII.1 Accounts Payable Journal Vouchers & General Ledger Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Most adjustments to payments and deposits should be submitted in either the Accounts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-accounts-payable-journal-vouchers-general-ledger-journal-entriesV.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… considered a requirement for a separate GL BU as journal source can be used to segregate transactions. Balanced set of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbu2020 Financial Condition Report – 2020 Financial Condition Report
Provides citizens with an overview of the financial condition of New York State It presents selected financial economic and demographic information
https://www.osc.ny.gov/reports/finance/2020-fcrTown of Potsdam – Justice Court (2014M-014)
… Purpose of Audit The purpose of our audit was to examine the Court’s records and reports … cases brought before it. The Town Justices’ (Justices’) principle duties involve adjudicating legal matters within …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/10/town-potsdam-justice-court-2014m-014CUNY Bulletin No. CU-689
… pay rate increases and adjustments for miscellaneous earnings. Affected Employees CUNY employees in the Skilled … Reporting Retroactive Adjustments for All Miscellaneous Earnings The agency must calculate and report the retroactive adjustment for all "miscellaneous earnings." The Time Entry Earnings Code AJR must be used to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-689-cuny-retroactive-pay-rate-increases-oiler-stationaryVolunteer Firefighters – Travel and Conference Expense Management
… Volunteer firefighters are also eligible for reimbursement of certain expenses incurred while attending training schools and courses of instruction for firefighters. General Municipal Law 12 authorizes the governing board of a municipal corporation or fire district to provide for …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/volunteer-firefighters2019 Financial Condition Report – 2019 Financial Condition Report
… present the State of New York’s Financial Condition Report for the fiscal year ended March 31, 2019. New York continues … benefit from a national economic expansion that has lasted for more than a decade, however, economic risks are growing. …
https://www.osc.ny.gov/reports/finance/2019-fcrDriver Responsibility Assessment Program
… Purpose To determine whether the Department of Motor Vehicles (Department) has accurately assessed and … Program fees due from violators and that it suspended the licenses, or the privilege to obtain a license, of …
https://www.osc.ny.gov/state-agencies/audits/2014/10/09/driver-responsibility-assessment-programOpinion 96-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … a specified maximum amount annually to provide services for the district. The establishment of the town beach erosion … or acquisition of a capital improvement, or the performance or supplying of services (Town Law, §191). If the …
https://www.osc.ny.gov/legal-opinions/opinion-96-21