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IX.8.A Accounting for Federal Refunds – IX. Federal Grants
… All federal refunds will be processed through AP as an adjustment … of whether the grant award is open or closed with the federal agency or whether the appropriation/segregation is … appropriation was used for the same grant or whether the federal agency allows a different grant to receive the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8a-accounting-federal-refundsTown of Paris – Water and Sewer User Charges (2025M-146)
… collection and enforcement activities associated with water and sewer user charges? Audit Period January 1, 2024 – … and enforcement practices are essential to ensure that water and sewer operations remain financially … For 2024, the Town collected approximately $175,000 in water rents and penalties on behalf of the Sauquoit Water …
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-paris-water-and-sewer-user-charges-2025m-146Legislative and Executive Retirement Plan For Tier 1 and 2 Members (Section 80-a)
… As a member of the Retirement System, you are covered by a plan that provides considerable benefits. This booklet … Thomas P. DiNapoli State Comptroller This summary plan booklet describes the benefits available to Tier 1 and 2 … coverage under the Legislative and Executive Retirement Plan provided by Section 80-a of the New York State …
https://www.osc.ny.gov/retirement/publications/legislative-and-executive-retirement-plan-tier-1-and-2-members-section-80Responsibility for IT Internal Controls – Information Technology Governance
… and ethical leadership. Generally, governing boards do not design internal controls or develop the written … to recommend and implement procedures to help inform staff how to achieve objectives set forth in policies. Some local … knowledgeable about or feel comfortable discussing IT. As you will note after reviewing the IT Governance Security …
https://www.osc.ny.gov/local-government/publications/it-governance/responsibility-it-internal-controlsSubmitting Your Payment – Legacy Reporting
… from the account you designate on your application. If you need to change your bank account or email address, you must … form (RS5542) as soon as possible. Check If you do not take advantage of direct debit, you must print a copy … to send NYSLRS your monthly payments, we withdraw exactly what is owed. If you mail NYSLRS a check or initiate an …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/submitting-your-paymentAppointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… as long as such guidance is consistent with legal requirements. In order to keep the claims auditing … specific to responsibilities of the position. In the case of an appointed claims auditing official, to maintain …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorJanuary 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… principal may be spent. Currently, in the Uniform System of Accounts (USA), these trusts are accounted for and … trusts. The statement eliminates the designation of expendable and nonexpendable trust funds and creates new … special revenue fund or a permanent fund. Both of these funds will use the modified accrual basis of …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsRFQual #22-02 – Medical Examiner Management Services
… at OSC, via email (preferred) to [email protected] or via hard copy mail to: Director of Finance …
https://www.osc.ny.gov/procurement/rfqual-22-02Hillsdale-Copake Fire District – Cash Disbursements (2025M-111)
… oversight of disbursements? Audit Period January 1, 2024 to May 31, 2025 Understanding the Audit Area A fire district … signatures had only the Treasurer’s signature. One check for $4,267 payable to the Treasurer was not signed by … increased. The report includes three recommendations that, if implemented, will improve the District’s disbursements …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/hillsdale-copake-fire-district-cash-disbursements-2025m-111State Agencies Bulletin No. 1994
… hourly, and per diem employees in CSEA, PEF, DC-37, GSEU, Council 82, PBANYS, NYSCOPBA, UUP, PBA, NYSPIA, and those … to the continuing need for New York State employees in the National Guard and Reserves to be activated federally or by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1994-2022-extension-military-and-training-leave-benefits-and-stipendsState Comptroller Thomas P. DiNapoli Statement on Governor's Budget and New Proposals
… "New York is facing great opportunities and challenges in the year ahead. The Governor … New York is facing great opportunities and challenges in the year ahead …
https://www.osc.ny.gov/press/releases/2015/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposalsDiNapoli Recovers $42K From Woman Who Stole From State and Local Retirement System
… New York State Police announced the sentencing of Bonnie S. Robertson, 63, of Pleasant Valley for stealing nearly $42,000 of her deceased mother’s pension payments. Robertson pleaded guilty to petit … "This was an egregious act. Ms. Robertson kept her mother's death a secret to steal her pension. She was caught …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-recovers-42k-woman-who-stole-state-and-local-retirement-systemAllegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)
… The Allegany Engine Company, Inc. is located in the Town of Allegany, Cattaraugus County. The Company, which is governed by an eight-member Executive Committee/Fire Advisory Board per its bylaws, provides fire … cash withdrawals. The President did not appoint a finance committee to review and approve the Treasurer’s records as …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176Village of Suffern – Budget Review (B23-6-2)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s tentative budget for the 2023-24 fiscal year. Background The Village of … village Suffern budget review …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2New Windsor Couple Charged With Stealing Over $2 Million From New York By Submitting False Medicaid Provider Claims
… transporting Medicaid recipients to Medicaid health care providers on dates and time when the provider records … 3 million dollars in much needed funds for the health care of deserving New Yorkers,” said DiNapoli. “Thanks to my … complex financial crimes.” Arteta said , “This case is a prime example of why the Orange County Sheriff’s Office and …
https://www.osc.ny.gov/press/releases/2025/10/new-windsor-couple-charged-stealing-over-2-million-new-york-submitting-false-medicaid-provider-claimsComptroller DiNapoli Releases Municipal Audits
… Town of Cohocton – Town Clerk Cash Shortage (Steuben County) The town had a cash shortage of $38,136 in the … to the town. City of Yonkers – Budget Review (Westchester County) The city’s proposed budget for the school district … required. Several others did not take steps to determine fair market value of the parklands alienated or replacement …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Binghamton Woman Charged With Stealing Deceased Father-in-Law's Pension Payments
… A 58-year-old Binghamton woman, Joy LaBarr, was charged with stealing … father-in-law, Jack Burnett, retired in 2006 from the Binghamton Housing Authority. Under the pension option he … A 58yearold Binghamton woman Joy LaBarr was charged with stealing nearly …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-binghamton-woman-charged-stealing-deceased-father-laws-pension-paymentsDiNapoli and Hein Announce Training For Fire Districts and EMS Agencies
… Ulster County’s Director of Emergency Communications, Steve Peterson at 845-331-7000 or send an email to …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-and-hein-announce-training-fire-districts-and-ems-agenciesSelected Aspects of Discretionary Spending
… for personal items and other questionable items, such as movie tickets to be sold to employees. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-2State Agencies Bulletin No. 1893
… adjustments to overtime that cannot be automatically adjusted by the PayServ system are affected. Background To … the adjustment Tax Information These monies are taxable income, will be included in the employee’s taxable gross, and are subject to all employment and income taxes. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1893-reporting-adjustments-overtime