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January 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… your annual financial report as an addition or deduction from beginning fund balance using residual equity transfer … of the affected funds. For example if the change were from a nonexpendable trust fund to a permanent fund the …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsState Comptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-auditsMedicaid Program – Medicaid Claims Processing Activity October 1, 2016 Through March 31, 2017
To determine whether the Department of Healths eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers were processed
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/medicaid-program-medicaid-claims-processing-activity-october-1-2016-through-march-31-2017DiNapoli: State’s Paid Family Leave Program Helping Millions of New Yorkers
… with $872 million paid on approximately 156,000 claims in 2021, the latest year for which PFL data is available from … caring for a loved one and sacrificing a paycheck.” In 2021 an estimated 88% of employees in the private sector in New York had access to paid family …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-states-paid-family-leave-program-helping-millions-new-yorkersCity of Lockport – Budget Review (B22-1-8)
… report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed … 147 of the Laws of 2015 (the Act), authorized the City to issue debt to liquidate the accumulated deficits in the … to provide funding in the event that property owners who have filed petitions for tax assessment reviews are …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8VII.2.C Direct Journal Payment & Payment Worksheet - Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… money orders, etc. and a printout of the SFS Regular Deposit screen, showing Business Unit, Deposit ID and total … must also ensure that the ‘Complete’ box is checked on Direct Journal Payments submitted in SFS. Failure to check … for checks) or emailed (submitted for electronic funds) form AC 3312-S is acceptable as a substitute for the SFS …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2c-direct-journal-payment-payment-worksheet-treasury-requirementsDiNapoli: Village of Waverly Recreation Director Pleads Guilty to Altering and Destroying Village Records
… should serve as a reminder that defrauding of any amount will be met with multi-agency collaborative …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-village-waverly-recreation-director-pleads-guilty-altering-and-destroying-village-recordsTuition Assistance Program – LIM College
… Department, these programs include fashion merchandising, management, marketing, and visual merchandising. Annual …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/tuition-assistance-program-lim-collegeResponsiveness to Noise Complaints Related to Construction Projects (Follow-Up)
… the extent of implementation of the recommendations in our initial audit report, Responsiveness to Noise … addressed noise complaints related to construction in New York City. The audit period was January 1, 2014 … total of 90,861 construction noise complaints were called in to New York City’s 311 system for the period January 1, …
https://www.osc.ny.gov/state-agencies/audits/2020/02/04/responsiveness-noise-complaints-related-construction-projects-followMandatory Membership – Membership and Enrollment
… Reports will need to be submitted using Retirement Online for all unreported service and salary from the date of … your employee only has one year to do so. The election forms for both the 25-year and 20-year retirement plans are … available in the Special Retirement Plans section of our Forms page . To choose a different special plan, a member …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/mandatory-membershipCity of Lockport -- Budget Review (B7-1-14)
… an independent evaluation of the City’s proposed budget for 2018. Background Chapter 332 of the Laws of 2014, as … Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … to finance the deficit is outstanding, the proposed budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/city/2017/11/01/city-lockport-budget-review-b7-1-14Sullivan County – County Jail Operations (2013M-33)
… to October 5, 2012. Background Sullivan County is located in the southern part of New York State and has a population … included appropriations for all funds of $192.7 million. In addition, the County reported a net cost to operate the … of the County’s total expenditures for 2011. Every county in NYS is required by law to maintain a jail. The County’s …
https://www.osc.ny.gov/local-government/audits/county/2013/06/14/sullivan-county-county-jail-operations-2013m-33Capital Program Revenue and Expenses (Follow-Up)
… to NYRA’s Franchise Agreement with New York State, a percentage of Resorts’ Video Lottery Terminal (VLT) revenues is to be directed to NYRA for capital expenses, operational support, and enhanced purses. In 2012, a temporary, State-controlled Reorganization Board of …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/capital-program-revenue-and-expenses-followVendor File Advisory No. 7
… to Supplier registration and forms and Supplier Self-Serve Portal coinciding with the 2017 SFS Updates Reference : Guide … These changes include updates to the Vendor Self-Service Portal, vendor registration process, and vendor forms. Vendor …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/7-supplier-updatesMedicaid Program – Claims Processing Activity October 1, 2018 Through March 31, 2019
… excess of permitted limits; $215,673 was paid for episodic home health care claims that did not comply with Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/medicaid-program-claims-processing-activity-october-1-2018-through-march-31-2019State Agencies Bulletin No. 1238
… Purpose To describe the various retirement systems actions and agency responsibility … (7Y) Police and Fire Retirement System (7W) New York City Teachers Retirement System (7S) New York City Employees … regarding contribution updates for The NY State Teachers Retirement System (7X) will be issued at a later …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1238-tier-6-retirement-contribution-rate-changesTuition Assistance Program – Metropolitan College of New York
… Purpose To determine whether Metropolitan College of New York … term (15 credits). TAP is an entitlement program designed to provide funds for paying tuition costs to eligible …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/tuition-assistance-program-metropolitan-college-new-yorkAdministration of the Article 8-A Loan Program
… in New York City. The Program’s goal is to improve living conditions and to preserve safe and affordable housing … building owners. Key Recommendations Require independent confirmation of owner affidavits to ensure that …
https://www.osc.ny.gov/state-agencies/audits/2014/09/18/administration-article-8-loan-programFrewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… Purpose of Audit The purpose of our audit was to review the District’s internal controls over selected financial activities and to identify opportunities for revenue enhancement, for the … District officials do not ensure that access rights to the payroll and human resource modules within the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedXII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures
… Date and Accounting Date. The Obligation Date is used in the accrual and modified accrual bases of accounting and … (OSC) prepares the State’s financial statements in compliance with Generally Accepted Accounting Principles … the vendor provided the goods or services that resulted in a claim for collection from the State. The Accounting Date …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5g-entering-appropriate-obligation-and-accounting-dates-vouchers