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Controls Over Cash Advance Accounts
… of its authorized advance accounts by transferring the funds to an unrelated account, without notifying the Office of the State Comptroller (OSC) of the change. Two funds had shortages that originated prior to 2011, but Parks … the surplus. Parks inappropriately used Petty Cash Account funds totaling over $4,600 for employee payroll advances, …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accountsAccounts Payable Advisory No. 30
… of this advisory is to inform Business Units of: the account codes for claims, awards, judgments and settlement … to awards and non-judicial settlement agreements. To account for payments to recipients of claims, awards, … agreements, Business Units must charge the appropriate account code listed in the General State Charges – Claims, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/30-claims-awards-judgments-and-settlement-agreementsTown of Wawarsing - Financial Oversight of Select Activities (2018M-239)
… former account clerk did not reimburse the Town $499 for healthcare coverage. Key Recommendations The Board should …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-financial-oversight-select-activities-2018m-239Controls Over Cash Advance Accounts
… it oversees to ensure the money is properly accounted for and used for appropriate business expenses. The audit covers the … Finance Law, cash advances are issued to State agencies for purposes such as petty cash, travel, and other funding …
https://www.osc.ny.gov/state-agencies/audits/2014/04/15/controls-over-cash-advance-accountsXIV.13.A Overview – XIV. Special Procedures
… the voucher is used for the interest payment along with account code 59103 (prompt payment interest clearing). … in 'LP') to reclassify the charge from the clearing account code 59103, to the proper appropriation and interest account based on the account code on the original payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13a-overviewDiNapoli: Queens Woman Charged With Stealing Nearly $85,000 in NYS Pension Payments Meant for Her Deceased Father
… A 37-year-old Queens woman was arrested today for allegedly stealing nearly $85,000 in New York state pension payments meant for her deceased father, State Comptroller Thomas P. DiNapoli … to cheat the New York State and Local Retirement System for her own gain,” DiNapoli said. “Thanks to the work of my …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-queens-woman-charged-stealing-nearly-85000-nys-pension-payments-meant-her-deceased-fatherXII.6.Q Paying and Reconciling State Credit Card Charges – XII. Expenditures
… This Section provides Business Units with guidance on how pay and reconcile charges to the State Procurement, Travel … appear reasonable. The agency must either: Prepare a regular voucher using the PCard Clearing account code 58971. … to paying the invoice. Then, the agency may process a regular voucher to the PCard supplier using these account …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6q-paying-and-reconciling-state-credit-card-chargesVII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… ID, fund, program, and department assigned to the advance account must be used and can be viewed on the … public query in SFS. The appropriate account code from the table below is also required. When … receivable balances in the Modified Accrual Ledger. ACCOUNT CODES USED TO ESTABLISH, INCREASE OR REDUCE CASH …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advanceIV.5.A Operating and Other Transfers – IV. Accounting Codes - Uses and Descriptions
… been made. These transfers are authorized by §4 of the State Finance Law and annual budget bills which specifically … on request of the Budget Director by OSC’s Bureau of State Accounting Operations. Click here to download the table … pursuant to statutory authority contained in permanent State statute or temporary authority provided in an annual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfersCarle Place Union Free School District – Network User Account Controls (2022M-121)
… use of its network and potential loss of important data. In addition to finding sensitive information technology (IT) … 25 unneeded service accounts. Establish written procedures for granting, verifying, changing and disabling network user … access. Key Recommendations Establish written procedures for granting, verifying, changing and disabling network user …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/carle-place-union-free-school-district-network-user-account-controlsWest Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… addressing key network user access controls, such as user account management, password security and user account controls. Disable 60 of the District’s enabled … Key Recommendations Adopt comprehensive network user account policies and procedures addressing securing user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountElectronic Documents Submission System (EDSS)
… Online Services Government Account Authorization - This form identifies a government organization's Authorizer for … of Contracts Applications Account Maintenance - This form identifies a user for the purposes of establishing a … (OSC) to utilize Bureau of Contracts applications. This form is intended to be used when your government entity does …
https://www.osc.ny.gov/state-agencies/contracts/electronic-documents-submission-system-edssSecurity Delivery Instructions
… the steps below to deliver securities to the New York State Comptroller’s Office of Unclaimed Funds (OUF), using … and if advance authorization was not obtained. Email your list of securities proposed to be delivered in certificate …
https://www.osc.ny.gov/unclaimed-funds/reporters/security-delivery-instructionsVendor Responsibility Forms
… or (PDF) VendRep System Forms Agency Notice of Intent to Participate in the VendRep System (PDF) - Identifies … VendRep System and the person in the agency authorized to submit the form. Online Services Government Account Authorization - This …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-formsNorth Tonawanda City School District – Information Technology (2023M-102)
The objective of this audit is to determine whether North Tonawanda City School District officials properly secured user account access to the network and managed user account permissions in financial and student information applications.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/north-tonawanda-central-school-district-2023-102.pdfVII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… be reimbursed for appropriate, allowable and documented State expenses. Reimbursements to cash advance accounts are … balance in the Modified Accrual Ledger. The Bureau of State Expenditures will reject cash advance reimbursement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementSubmitting Payments for NYSLRS Members – Enhanced Reporting
… With each report, you must submit payment for the total amount of contributions, loans and service … more than what you’ve authorized. If you report and pay for more contributions than are owed, the contributions will … year of the overpayment occurring. You will be credited for the amount of the overpayment and responsible for …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/submitting-payments-nyslrs-membersVII.10.I Closing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… ceases, the agency is required to return the money to the State Treasury. A final reconciliation of the account must be … query does not equal the total cash on hand, the state agency must follow the guidance in Section 10.G – Cash …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10i-closing-cash-advanceState Agencies Bulletin No. 1971
… the DD Returns and Reversals mailbox. The Direct Deposit Form for NYS Employees, form AC 2772 , should be provided to all new employees. If … the time of hire. If an employee is rehired, a new AC 2772 form should be submitted at the time of rehire to confirm …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1971-direct-deposit-guidance-and-audit-queryGreenville Central School District – Information Technology (2021M-156)
… acceptable use policy (AUP) and monitor employee computer use. Disable 64 unneeded network user accounts, … use policy clearly states what is acceptable for District computer use, is updated to include District employees and is … Design and implement procedures to monitor employees’ computer use and implement procedures to ensure compliance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/greenville-central-school-district-information-technology-2021m-156