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VIII.1 Accounts Payable Journal Vouchers & General Ledger Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Most adjustments to payments and deposits should be submitted in either the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-accounts-payable-journal-vouchers-general-ledger-journal-entriesVolunteer Firefighters – Travel and Conference Expense Management
… Volunteer firefighters are also eligible for reimbursement of certain expenses incurred while … attending training schools and courses of instruction for firefighters. General Municipal Law 12 authorizes the … of a municipal corporation or fire district to provide for reimbursement for registration fees up to a maximum of …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/volunteer-firefightersVillage of Islandia – Information Technology (2021M-100)
… Officials did not: Adopt breach notification, password and mobile and removable device IT policies or implement a …
https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100Herkimer-Fulton-Hamilton-Otsego BOCES – Online Banking (2021M-21)
… to ensure online banking transactions were appropriate and secure. Key Findings BOCES officials did not establish … to ensure online banking transactions were appropriate and secure. Online banking transactions are not compared to … Ensure that online transactions are reviewed and reconciled to supporting information. Update bank …
https://www.osc.ny.gov/local-government/audits/boces/2021/05/14/herkimer-fulton-hamilton-otsego-boces-online-banking-2021m-21Franklin-Treadwell Fire District – Disbursements (2021M-16)
… to ensure disbursements were authorized, supported and for appropriate District purposes. Key Findings Although … controls. The Treasurer processed 55 electronic transfers and 10 cash withdrawals totaling $856,347 without Board … officials, disbursements were authorized, supported and for appropriate District purposes. However, the failure …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16DiNapoli Testifies Before U.S. House Committee on Financial Services Subcommittee on Diversity & Inclusion
… “By the Numbers: How Diversity Data Can Measure Commitment to Diversity, Equity and Inclusion,” focused on how investors … in their search for new board directors. Testimony Watch a replay of the testimony: https://www.youtube.com/watch?app=desktop&v=td05a31295k&feature=emb_title Read …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-testifies-us-house-committee-financial-services-subcommittee-diversity-inclusionDiNapoli: Audits Find $70 Million in Dubious Claims, Persistent Medicaid Billing System Failures
… reimbursed providers for excessive services, including 41 dental exams for one patient over three years and identified … the same as non-APG claims. Most of the payments were for dental procedures totaling $17.5 million. Medicaid limits dental cleaning and dental exam services to twice per year, …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audits-find-70-million-dubious-claims-persistent-medicaid-billing-system-failuresIslip Fire District – Financial Condition (2020M-25)
… plan for the funding of and spending from reserves. In addition, the Board transferred unavailable funds to its … from reserves totaling $841,477 that were not included in the budgets. Key Recommendations Review financial reports … that addresses the level of fund balance to be maintained in the operating fund. In addition, adopt a multiyear capital …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Sauquoit Valley Central School District - Procurement (2019M-228)
… officials ensured that competition was sought for the purchase of goods and services not subject to competitive … our audit period. Obtain written or verbal quotes for the purchase of goods and services from five vendors paid … quotes as required by the procurement policy. Document all purchase decisions including the justification for using sole …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/sauquoit-valley-central-school-district-procurement-2019m-228Cincinnatus Central School District – Procurement (2021M-111)
… As a result, goods and services may not have been procured in a manner that ensured the economical use of public funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-1112021 Financial Condition Report – 2021 Financial Condition Report
… and for the resilience demonstrated by New Yorkers in responding to the multitude of challenges. The impact of … selected financial, economic and demographic information in an easy-to-understand format. Read More … Provides …
https://www.osc.ny.gov/reports/finance/2021-fcrMorristown Central School District – Information Technology (2021M-137)
… access to the overall network. Perform periodic reviews of network user accounts to determine whether they were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-1372020 Financial Condition Report – 2020 Financial Condition Report
… the convergence of two dramatically different periods to New York State. The nation’s longest recorded economic … impacted the State’s economy. The transition to a new fiscal year then brought the loss of more than 1.9 …
https://www.osc.ny.gov/reports/finance/2020-fcrTown of Potsdam – Justice Court (2014M-014)
… 5, 2013. Background The Town of Potsdam (Town) is located in St. Lawrence County and has a population of approximately … and civil fees. During 2012, the Court reported $167,497 in fines, fees and surcharges to the Justice Court Fund. Key … exceeded the Justices’ total available cash, resulting in a cash shortage of $117,120 during the audit period. Fines …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/10/town-potsdam-justice-court-2014m-014CUNY Bulletin No. CU-689
… purpose of this bulletin is to explain agency procedures for reporting retroactive pay rate increases and adjustments for miscellaneous earnings. Affected Employees CUNY employees … Local # 30 , International Union of Operating Engineers for employees in the titles of Oiler, Stationary Engineer, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-689-cuny-retroactive-pay-rate-increases-oiler-stationaryA Statement from Comptroller DiNapoli on the Murder of George Floyd
… Change to address racial injustice and inequality—whether in law enforcement, education, business, all across the economy—starts with a change in attitude. Dr. Martin Luther King, Jr. spoke of the ‘fierce … and inclusive path forward. Each of us has a role to play—in our homes, our neighborhoods, our workplaces—if in fact, …
https://www.osc.ny.gov/press/releases/2020/06/statement-comptroller-dinapoli-murder-george-floyd2019 Financial Condition Report – 2019 Financial Condition Report
… help New Yorkers better understand the State’s financial and economic condition. Under generally accepted accounting … New York State. It presents selected financial, economic, and demographic information in an easy-to-understand format. … of New York State It presents selected financial economic and demographic information …
https://www.osc.ny.gov/reports/finance/2019-fcrVillage of Airmont – Claims Auditing (2024M-1)
… audited claims to ensure they were appropriate, accurate and supported. Key Findings The Board did not audit claims … claims were for appropriate Village purposes, accurate, and adequately supported. As a result, we identified potential overpayments, and claims with insufficient documentation to ensure they …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1Dual Employment
… Purpose To determine whether Department of Corrections and Community Supervision (DOCCS) employees who are dually … 2013. Background DOCCS is responsible for the confinement and habilitation of approximately 56,000 offenders at 60 … allows employees to work full-time at one facility and then work additional time at another facility (referred …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2Shenendehowa Central School District – Longevity Payments (2023M-165)
… employees separating from service were accurate, supported and approved. Key Findings District officials did not … employees separating from service were accurate, supported and approved. District officials did not accurately … by the Shenendehowa United Supervisors’ Association (SUSA) and Management Confidential collective bargaining agreements …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165