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VII.3.B AP Adjustment Voucher – Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… who will deposit the funds into the appropriate State bank account. Effective August 1, 2024, Treasury will only … who will deposit the funds into the appropriate State bank account …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3b-ap-adjustment-voucher-treasury-requirementsDiNapoli: Wall Street Bonuses Edge Up in 2014
… from the financial crisis. The nation's six largest bank holding companies also reported a decline in profits in … The estimate does not include stock options or other forms of deferred compensation for which taxes have not been …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-wall-street-bonuses-edge-2014State Comptroller DiNapoli Releases Municipal Audits
… maintain adequate accounting records and prepare monthly bank reconciliations. Most claims were paid without … of leave was taken without the use of time off request forms, as required. Town of Rushford – Procurement (Allegany …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsVIII.1 Overview – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… (AR) module and must be coordinated with OSC’s Bureau of State Accounting Operations (BSAO). See Chapter VII, … containing specific legislative authorization to do the transfer.) Submitting APJV and GLJE transactions in … must reverse the transaction upon request of the reviewer (i.e. OSC, DOB, auditor, etc.). Selection criteria will be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-overviewWestford Fire District – Internal Controls Over Financial Operations (2013M-270)
… monthly financial reports to the Board, the informal bank reconciliations prepared by the Treasurer were not a … Reconcile the District’s accounting records to the bank statements monthly, follow up on any differences, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013mOlcott Fire Company, Inc. – Financial Operations (2013M-124)
… accurate, and timely accounting records. Prepare monthly bank reconciliations and financial reports and present them … statute. Evaluate the use of automatic payments and review bank statements to ensure that all automatic payments are for …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124Afton Fire District – Internal Controls Over Financial Operations (2013M-248)
… for payment because the Board is not reviewing monthly bank statements or bank reconciliations. Although the Board contracted with an …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248Newstead Fire Company –Internal Controls (2014M-92)
… The Board did not review the Treasurer’s reconciled bank statements. For two disbursements, a Company member or a … supporting documentation. Review the Treasurer’s monthly bank reconciliations. Ensure Company members submit a written …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92Plattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… the dates on which moneys were received, did not perform bank reconciliations for the first nine months of 2013 and … of when funds are received, perform timely and accurate bank reconciliations and present accurate and timely …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsEssex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… Department checks without his direct oversight or review. Bank reconciliations were not prepared properly or timely. … functions to perform accurate and timely monthly bank reconciliations. Ensure that the Department’s …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andTown of Pittsfield – Disbursements (2013M-82)
… warrants with the canceled check images, as shown on the bank statements, and review the bank reconciliations. Thoroughly document the annual audit …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82Town of Newfield – Selected Financial Activities (2013M-2)
… an attempt to force the accounting records to agree to the bank balance. The monthly and the last two annual reports … records is periodically reconciled to cash per the bank statement. Require timely and accurate monthly and …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2Village of Shoreham – Board Oversight and Justice Court (2017M-152)
… for, duplicate receipts were not always issued and bank reconciliations and accountability analyses were not … Provide receipts for all money collected and prepare bank reconciliations and accountabilities. Also submit …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/09/village-shoreham-board-oversight-and-justice-court-2017m-152Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… contractor made withdrawals directly from the Town’s bank accounts. Key Recommendations Review the suggested … vendors to withdraw funds directly from the Town’s bank accounts. … Town of Coeymans Recordkeeping and Cash …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186Newark School District Public Library – Board Oversight (2014M-54)
… the Library to disburse payroll by accessing the Library’s bank account and withdrawing enough funds to cover payroll, … payroll vendor to access the Library’s bank account. … Newark School District Public Library Board …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Citizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… credit card usage and claims auditing. Periodically review bank statements, bank reconciliations, canceled check images, invoices, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operationsControls Over Cash Advance Accounts
… the cash is transferred from the State Treasury to a local bank account for use by the agency. WCB was authorized to … fees and were given to another WCB unit. We reviewed bank statements from July 2012 to February 2014 and found …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsSteuben County – Court and Trust Funds (2024-C&T-4)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether … controls to safeguard and account for court and trust funds for the period January 1, 2021 through May 31, 2024. …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Electronic Fund Transfer Instructions
… unfamiliar with making electronic payments, contact your bank for guidance with the transaction. Bank JP MORGAN CHASE Account Name SNY BUREAU OF ABANDONED …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-fund-transfer-instructionsMandatory Service Credit Purchase Payments – Enhanced Reporting
… a link to the Loan/SCP Deduction page in Retirement Online , which will list the member’s pre-tax deduction … (deficiencies) for your employees: Sign in to Retirement Online . From your Account Homepage, click the “Access …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-service-credit-purchase-payments