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XIV.13.A Overview – XIV. Special Procedures
… New York State Finance Law §179- f requires the State to pay vendors promptly (within 30 days of the … 15 days for qualified Small Business Vendors). When the State fails to pay the vendor by the Net Due Date, the State … New York State Finance Law 179 f requires the State to pay …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13a-overviewRecord of Activities Template – Understanding Your Responsibilities: Elected & Appointed Officials
… to download the ROA Template (you must have Microsoft Word* on your computer to use the template). Follow the browser prompts to open or save the Word document. After opening the Word document, … the top of the form with your information. Use a new row for each activity (you must include the start and end times …
https://www.osc.ny.gov/retirement/members/ea-officials/record-activities-templateOverpayments to Cabrini Medical Center (Follow-Up)
… $1.9 million in Medicaid overpayments to Cabrini Medical Center. The overpayments occurred because a billing company … Interest Department of Health: Overpayments to Cabrini Medical Center (2011-S-8) …
https://www.osc.ny.gov/state-agencies/audits/2013/11/07/overpayments-cabrini-medical-center-followInternal Controls Over Selected Financial Operations
… whether the Division of Alcoholic Beverage Control/State Liquor Authority (SLA) has adequate controls over selected … whether the Division of Alcoholic Beverage ControlState Liquor Authority has adequate controls over selected …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsUnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Follow-Up)
… audit report, UnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and … Services (Report 2020-S-7 ). About the Program The New York State Health Insurance Program (NYSHIP), … contracts with UnitedHealthcare Insurance Company of New York (United) to administer the Empire Plan’s …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/unitedhealthcare-insurance-company-new-york-improper-payments-acupuncture-and-acupunctureState Agencies Bulletin No. 1614
… of the income code field on the Federal Tax Data page in PayServ for Non Resident Aliens (NRAs) Affected Employees Non-Resident Aliens (NRAs) working in the U.S who have income subject to withholding Background Non-Resident Aliens (NRA) working in the U.S are taxed based on tax treaties and types of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1614-change-non-resident-alien-nra-income-codes-payservV.3.D Accounts – V. Chart of Accounts (COA) Governance
… Resources 20000-21999 Fund Balance 25000-25999 Operating Statement Revenues: Tax Revenues 30100-30499 Miscellaneous … 36432, 36501, 60800-60899 Accounts captured on the Income Statement for Cash Reporting and Balance Sheet for GAAP … trees are organized as follows: Level 1: Total State Level 2: Account Type Level 3: Account Category Levels 4 through 7: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsContract Advisory No. 23
… State Comptroller Bureau of Contracts 110 State Street – 11th Floor Albany, New York 12236 Agencies should confirm …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/23-authorized-signature-form-ac-1782-sCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… records are audited annually. Lastly, the Board audits all District claims. Although the Board passed a resolution … and fire-related services. Key Recommendation Ensure that all claims, other than those exceptions allowed by Town Law, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsWest Valley Central School District – Financial Management (2013M-178)
… officials levied real property taxes and paid debt service with general fund appropriations. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178Oneida City School District – Controlling Access to the Student Information System (2016M-53)
… District is located in the City of Oneida and the Towns of Lenox and Lincoln in Madison County and the Towns of Vernon, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/oneida-city-school-district-controlling-access-student-information-systemChautauqua County – Financial Condition (2023M-111)
… services. County officials: Overestimated revenues by a total of $1.6 million, an average of $410,000 or 29 percent … Bay Intermunicipal Water Works (CBI), resulting in a balance owed of $1.4 million. Spent $5.2 million from the general fund for District operations and did not repay the general fund, …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111Town of Pleasant Valley – Financial Management (2024M-158)
… complete report – pdf] Audit Objective Determine whether the Town of Pleasant Valley (Town) Town Board (Board) developed realistic budgets and properly managed reserve funds. Key Findings The Board … Determine whether the Town of Pleasant Valley Town Town Board Board developed …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Hughsonville Fire Company – Financial Activities (2014M-201)
… receipts. Establish internal controls to ensure all fund-raising moneys collected are properly recorded and … that needs to accompany a purchase to ensure that all disbursements are supported with documentation and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201City of Hudson – Internal Controls Over Cash Receipts (2013M-102)
… 13, 2012. Background The City of Hudson is located in Columbia County and has a population of approximately … 31, 2012, City Departments other than the Treasurer’s office collected and reported cash amounting to $3.6 million. … receipts for cash transactions without maintaining a log of these receipts. Certain Departments issued permits, …
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102Pine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… set by RPTL by over $4.8 million. The District had excess capacity on 124 of the 210 routes reviewed. We identified six … the number of bus routes to better utilize school bus capacity. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationNiagara County – County Bridge Maintenance (S9-13-2)
… of those who travel on them for the period January 1, 2007, to December 31, 2011. Background The County covers 522 … for the 2012 fiscal year. Key Findings The County does not track maintenance and repairs by bridge, which could make it more difficult to determine when it is more economical to replace rather than repair a …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2Town of Schaghticoke – Budgeting (2013M-239)
… water and sewer district funds and adopt future budgets with less dependence on using unexpended surplus funds to …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239Fishers Island Ferry District – Financial Operations (2016M-156)
Fishers Island Ferry District Financial Operations 2016M156
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156Town of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected financial and … alter the computer configuration. Although data is backed up in the Clerk’s office and Finance Department, the backups … and require the media used for backups to be encrypted and stored in a secure location. …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technology