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V.3.E Programs – V. Chart of Accounts (COA) Governance
… captured in Program relates directly to Appropriation Bill Copy. Program is required on all appropriated expense … program information for Funds 10250 through 10258. Common statewide concepts across agencies are combined into a … level or Sub Program values are not duplicated under a common statewide concept major program, these specific lower …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3e-programsMontauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… to which they were entitled? Audit Period January 1, 2023 – March 31, 2024 Understanding the Program Payroll is one of the largest components of a fire district’s … the calculations or verified that ALS employee hourly rates were correct before certifying the payroll each pay …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153State Agencies Bulletin No. 2312
… Fiscal Year Ending 2024-25 and the Fiscal Year Beginning 2025-26, the PayServ position pool chart of accounts must be … OSC Payroll will run a process on March 20, 2025 to update the Department Budget Table USA page to a read-only … . Institution and Administrative agencies will need to update any position pools that did not roll to the new fiscal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2312-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionDiNapoli: Executive Budget Reduces Out-Year Gaps, Diminishes Independent Oversight
… other programs," DiNapoli said. "Still, several proposals raise issues regarding checks and balances over use of the public's dollars and would diminish independent oversight." The … three dollars in total. These funds are critical to help pay for essential investments in human services, …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-executive-budget-reduces-out-year-gaps-diminishes-independent-oversightOther Bulletin No. 24
… for this record number divided by 39 and rounded up to the next cent. If the employee’s Payroll Status is equal to … who are now deceased should be returned with a completed Next of Kin Affidavit ( Form AC 934-P ) and a Report of Check Exchange ( Form AC 1476-P ). If a Next of Kin Affidavit has been previously submitted for a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-24-repayment-state-university-construction-fund-scf-civilState Agencies Bulletin No. 1376
… over 39 consecutive pay periods beginning with the final payroll period which is paid in fiscal year 2014-2015. … reductions. Additional Pay Earnings Code Description D7A Final APSU DRP Repayment OSC Actions OSC will insert a row on … on the Payroll Register. The Earnings Description Final APSU DRP Repayment and the amount paid will appear on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1376-repayment-agency-police-services-unit-apsu-deficit-reduction-plan-drpDiNapoli Releases Report on SFY 2024-25 Financial Plan
… the Financial Plan, ending in SFY 2027-28. Compared to SFY 2023-24, State Operating Funds spending is estimated to … Medicaid is projected to grow more than 24.2% from SFY 2023-24 to SFY 2027-28. Resources to Address Budget Gaps … them to the Executive’s discretion, and adhere to a schedule of deposits to help grow the Retiree Health Benefit …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-releases-report-sfy-2024-25-financial-planTown of Stratford – Supervisor’s Records (2013M-11)
… the Supervisor’s records and reports annually by January 20th of the following year, or engage the services of a …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Village of Painted Post – Board Oversight (2017M-92)
… for the 2016-17 fiscal year for the general, water and sewer funds totaled approximately $2.5 million. Key … ways of recording employees’ time worked or leave usage. Trustees did not review the monthly Treasurer’s report … over payroll processing, cash receipts and disbursements, water and sewer usage charges and IT, and periodically review …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Comptroller DiNapoli Releases Municipal Audits
… questionable payments to members of the town supervisor’s family. For example, the supervisor’s wife was paid $4,186 as a town court recorder in 2013 with no board approval of her salary … or record of hours worked. Village of Greenwich – Justice Court Operations (Washington County) Internal controls over …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… our audit was to evaluate the financial condition of the water and sewer funds for the period June 1, 2007 through … totaled $444,000 for the general fund, $168,000 for the water fund, and $183,000 for the sewer fund. Key Finding The …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Village of Albion – Water and Sewer Rents (2013M-108)
… municipalities) were accurate. The water clerk did not deposit moneys intact or timely or issue duplicate receipts … Ensure that master meter is recalibrated periodically. Deposit all moneys collected intact within 10 days of collection and issue press-numbered duplicate …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108VIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… transfer is used to adjust or reclassify previously posted revenue accounting transactions using a General Ledger … include, but are not limited to, the following types of transactions: Transfer of receipts between funds and … recorded to the account code which best accounts for the type of receipt. See Chapter IV, Section 3.B – Miscellaneous …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersTown of Olive – Claims Processing and Information Technology (2012M-223)
… 1, 2011, to August 28, 2012. Background The Town of Olive is located in Ulster County and has a population of … and a comprehensive disaster recovery plan. … Town of Olive Claims Processing and Information Technology 2012M223 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… 2008 through September 27, 2013. Background The Village of Riverside is located in Steuben County and has a population … all financial reports in a timely manner. … Village of Riverside Treasurers Misappropriation of Funds 2013M349 …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Sandy Creek Central School District – Cafeteria Operations (2016M-354)
… July 1, 2015 through June 24, 2016. Background The Sandy Creek Central School District is located in the Towns of Sandy Creek, Boylston, Orwell, Redfield, Richland and Williamstown …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… projects is transparent to component districts and the public by including appropriations for the amounts the Board …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mBeacon City School District – Claims Auditing (2016M-20)
Beacon City School District Claims Auditing 2016M20
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Controls Over Cash Advance Accounts
… it oversees to ensure the money is properly accounted for and used for appropriate business expenses. The audit … for petty cash expenses. SED does not routinely resolve old outstanding items or review any paid checks and … payees. Other Related Audits/Reports of Interest Office of Child and Family Services: Controls Over Cash Advance …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsGorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… use of reserve funds for a five-year period but this plan does not include information related to funding and … and any economic or environmental factors which could affect the plan. Adopt a reserve fund plan that addresses the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177