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Due Diligence for Companies Holding Abandoned Funds
… address on file. The value of the abandoned property account is $20 or less and you plan to aggregate these … plans regardless of the property value, so the account value exemption below does not apply to accounts for … email address on record with the holder or a verifiable login by the owner using a website or mobile application made …
https://www.osc.ny.gov/unclaimed-funds/reporters/due-diligence-companies-holding-abandoned-fundsIX.8.A Accounting for Federal Refunds – IX. Federal Grants
… the taxable income amount reported to the vendor and the IRS. When a refund is received on an open award and it … U.S. Treasury of this Chapter. For instances where account code 36121 (Redeposit/Recovery Fed Pymnts) must be used, the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8a-accounting-federal-refundsEldred Central School District – Building Access (S9-26-1)
… 1, 2024 – November 30, 2025 We extended our audit period to December 17, 2025, to review access activity logs during our fieldwork. … the Audit Area Building access controls are essential for enhancing security and enabling school officials to …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/eldred-central-school-district-building-access-s9-26-1II.1 New York State Financial Accounting Overview – II. New York State Financial Accounting
… of: The Executive Budget which refers to the structure and process of the constitutional system of budgeting in New … are provided in Article VII of the State Constitution and Articles 3 and 4 of the State Finance Law. The State Comptroller’s … State Financial Cycle New York State Financial Accounting and GAAP principles …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii1-new-york-state-financial-accounting-overviewAccounts Payable Advisory No. 48
… efficiencies for the State. Also, in the event of unclaimed funds, a standard name format increases the likelihood of …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/48-paying-single-payment-vendorValley Stream Union Free School District #30 – Purchasing (2016M-171)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $34.1 million. Key Finding The … Key Recommendations There were no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/valley-stream-union-free-school-district-30-purchasing-2016m-171Half Hollow Hills Central School District – Procurement (2016M-239)
… audit was to examine the District’s procurement procedures for the period July 1, 2014 through March 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $241 million. … Key Recommendations There were no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/half-hollow-hills-central-school-district-procurement-2016m-239Town of Somerset – Budgeting for Sales Tax (2016M-419)
… of our audit was to review the Town's allocation of sales tax for the period January 1, 2015 through November 18, … million. Key Findings Town officials improperly budgeted sales tax revenue in the refuse district. Key Recommendations Allocate sales tax as allowed by statute. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-somerset-budgeting-sales-tax-2016m-419Village of Galway – Claims Processing (2014M-79)
… 31, 2014. Background The Village of Galway is located in the Town of Galway in Saratoga County and has a population of approximately 200. … claims. Key Recommendations There are no recommendations in this report. …
https://www.osc.ny.gov/local-government/audits/village/2014/06/13/village-galway-claims-processing-2014m-79CUNY Bulletin No. CU-715
… Purpose The purpose of this bulletin is to notify agencies of an automatic union dues increase. … Unit TE are affected. Effective Dates Changes will be effective in paychecks dated 07/15/2021. OSC Actions OSC … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-715-new-york-state-nurses-association-dues-increaseCUNY Bulletin No. CU-730
… increase for employees represented by DC37, Local 2054 in Bargaining Units TK, TY, and SF. Affected Employees Employees represented by DC37, Local 2054 in Bargaining Units TK, TY, and SF are affected. Effective Dates Changes effective in paychecks dated January 27, 2022. OSC Actions At the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-730-district-council-37-dc37-local-2054-dues-increaseDiNapoli: Audit Shows Mixed Results on School Districts' Compliance With Physical Education Rules
… Thomas P. DiNapoli released an audit today identifying school districts that are not meeting all state-mandated physical education (PE) requirements for students. Of the 10 school districts examined, nine did not provide an adequate … Thomas P DiNapoli released an audit today identifying school districts that are not meeting all statemandated …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-shows-mixed-results-school-districts-compliance-physical-education-rulesDiNapoli and Investor Group Reach Shareholder Agreement With FirstEnergy
… plans under the Clean Air Act affect the company. “As the principal fiduciary of Connecticut’s pension plans and a … steps toward long-term sustainability,” said Nappier, principal fiduciary of the Connecticut Retirement Plans and …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-and-investor-group-reach-shareholder-agreement-firstenergyV.3.E Programs – V. Chart of Accounts (COA) Governance
… organizations and are intended to accomplish a similar set of recognizable objectives. Information captured in … new budgetary program code, one transactional code will be set up as well. Agencies can request additional transactional … organizations and are intended to accomplish a similar set of recognizable objectives …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3e-programsComptroller DiNapoli Releases State Audits
… under contract. The service is known as Access-A-Ride (AAR). Carriers are required to immediately notify the …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-state-auditsDiNapoli: Finger Lakes Group Homes Overpaid for Food and Supplies, Wasting Taxpayer Money
… The state’s Office for People with Developmental Disabilities’ Finger Lakes … Service Office (DDSO) skirted state procurement laws for more than 1,400 purchases worth more than $1 million, … advantage in obtaining the state’s business and overpaid for hundreds of household items, according to an audit …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-finger-lakes-group-homes-overpaid-food-and-supplies-wasting-taxpayer-moneyCUNY Bulletin No. CU-805
… residents and 0.50% for Yonkers non-residents). Payroll Register and Employee’s Paycheck/Advice: The Earnings Code … HBB and the amount paid will be displayed on the Payroll Register. The Earnings Description HB Buyout and the amount … Checks . Checks issued to eligible employees who are now deceased should be returned with a completed Next of Kin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-805-city-university-new-york-cuny-health-benefits-buy-outOversight of Complaint Activity
… enforced, including applying monetary penalties and other sanctions against utility companies. The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2017/02/01/oversight-complaint-activityMedicaid Program – Questionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician
… if Dr. Riaz Ahmad complied with Medicaid policies and whether Dr. Ahmad’s medical records support the services he billed and the prescriptions he wrote. The audit covered the period … for each visit; notes regarding the patient’s progress and response to treatment; notation of all medications …
https://www.osc.ny.gov/state-agencies/audits/2015/09/18/medicaid-program-questionable-payments-practitioner-services-and-pharmacy-claims-pertainingWage Subsidy and Transitional Employment Programs
… Purpose To determine if the Office of Temporary and Disability … Assistance (Office) adequately monitors wage subsidies to ensure payments are used as intended and whether program … To determine if the Office of Temporary and Disability Assistance Office adequately …
https://www.osc.ny.gov/state-agencies/audits/2016/03/29/wage-subsidy-and-transitional-employment-programs