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Jericho Water District – Water Use Charges (2013M-395)
… if the District billed and collected water usage charges in an accurate and timely manner for the period January 1, 2012 through September 30, 2013. Background The Jericho Water District is located in the Town of Oyster Bay in Nassau County. The District …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395VIII.1.A Accounts Payable Journal Vouchers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Payable Journal Voucher (APJV) transactions are used to adjust accounting entries for payment vouchers that have … are submitted in the Accounts Payable module and are used to adjust expenditures between and within appropriations. … expenditures between different funds or adjustments needed to correct vouchers that used an interagency vendor id …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1a-accounts-payable-journal-vouchersTown of Tuxedo – Financial Operations (2014M-284)
… did not maintain complete and up-to-date accounting records and did not provide the Board with detailed monthly … public accountant’s audits did not ensure that financial records were complete and did not properly account for … oversight. Key Recommendations Ensure that accounting records are complete and accurate and provide appropriate …
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284Cherry Valley Fire District - Board Oversight (2019M-141)
… services, ensured the Treasurer prepared and filed records and reports and audited claims. Key Findings The … submitted to our office. Annually audit the Treasurer’s records. Key Recommendations Officially establish the capital … close of the fiscal year. Annually audit the Treasurer’s records. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/10/30/cherry-valley-fire-district-board-oversight-2019m-141Required Reporting
… Information on AFR Non-Filers AFR Filing Status Tracker Justice Court Fund Justice Court Fund Reporting (JCR) JCR User Guide for Town … Legal Services Fund Tax Data Verification (replaces the MA-144) Assessment Roll Verification Employer Retirement …
https://www.osc.ny.gov/local-government/required-reportingCUNY Bulletin No. CU-652
… are reimbursed by the CUNY RF. The work may be performed in any facility but must be paid from the college where the … be completed by paychecks dated 03/12/2020. Agency Actions In order to process the Summer 2019 CUNY Research Foundation … earnings code. For each new grant payment or additional amount that must be paid, insert a row at the Effective Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-652-2019-city-university-new-york-cuny-research-foundationOpinion 92-31
… -- Municipal Advertising (no authority to sell in newsletter) VILLAGES -- Powers and Duties (publication of informational newsletter) VILLAGE LAW, §4-412(1): A village, by local law, may provide for the publication and distribution of a newsletter for its residents containing information including …
https://www.osc.ny.gov/legal-opinions/opinion-92-31CUNY Bulletin No. CU-618
… are reimbursed by the CUNY RF. The work may be performed in any facility but must be paid from the college where the … be completed by paychecks dated 03/14/19 Agency Actions In order to process the Summer 2018 CUNY Research Foundation … earnings code. For each new grant payment or additional amount that must be paid, insert a row at the Effective Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-618-2018-city-university-new-york-cuny-research-foundationState Agencies Bulletin No. 421
… other than $1,200. Affected Employees Employees who work in Monroe County and certain employees at Hudson Valley DDSO … Agencies Background Agreements with various unions in New York State provide for additional compensation to … annual employees in Executive agencies, whose principle place of employment or official station is in the five …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/421-new-earnings-code-location-payDiNapoli: Preschool Special Education Provider Received Nearly $6 Million for Ineligible Expenses
… Thomas P. DiNapoli announced today. DiNapoli's audit of New York League for Early Learning Inc. (NYL) focused on … "We have referred our findings to the SED for the recovery of this money. Department officials are in agreement with our … than 50,000 state contracts, visit www.openbooknewyork.com . The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-preschool-special-education-provider-received-nearly-6-million-ineligible-expensesState Comptroller DiNapoli Releases School District Audits
… Officials did not establish non-resident tuition (NRT) rates in the best interest of school district taxpayers. The … three school years, the board approved Wayne Highlands NRT rates that were less than the New York State Education … District officials improperly restricted more than $1.6 million in the debt reserve fund. Workers’ compensation …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Audits
… Justice Services: Monitoring and Administration of Public Protection Grant Programs (2019-S-21) The division’s … state's 170,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-auditsOversight of Child Protective Services (Follow-Up)
… reporting of child abuse and maltreatment, provide for the swift and competent investigation of such reports, … and provide rehabilitative services. OCFS is responsible for overseeing the locally administered child welfare system, … the SCR that OCFS staff determine meet the threshold for a report are sent to the respective LDSS through …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/oversight-child-protective-services-followState Agencies Bulletin No. 1031
… Purpose To update calendar year-end procedures relating to taxable travel reimbursements … and Employee Payments Taxable Under the IRS One-Year Rule. Excess PCM and Per Diem Amounts: IRS rules … meal allowances for non-overnight travel (day trips). One-Year Rule IRS requires employers to report travel …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1031-year-end-procedure-taxable-travel-reimbursementVillage of Corfu - Sewer Operations (2018M-133)
… audit, or contract with a certified public accountant to audit, the Clerk-Treasurer’s records. Village officials … agreed with our recommendations and indicated they planned to initiate corrective action. … Village of Corfu Sewer Operations 2018M133 …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-corfu-sewer-operations-2018m-133Cassadaga Valley Central School District - Financial Management (2018M-110)
… limit by more than $950,000, or five percentage points, as of June 30, 2017. Three reserves totaling $3 million were … include reasonable estimates for appropriations and use of appropriated fund balance. Reduce the unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-110State Comptroller DiNapoli Releases School Audits
… School District , Union-Endicott Central School District , Victor Central School District , Town of Webb Union Free … real property taxes that were higher than necessary. Victor Central School District – Information Technology …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-0NYS Common Retirement Fund Reports Second Quarter Results
… The New York State Common Retirement Fund’s (Fund) estimated return in the … stock market," DiNapoli said. "However, we remain focused on recent volatility that tempers our expectations for future … the state pension fund is prudently diversified to smooth out the stock market rollercoaster, and maximize sustainable …
https://www.osc.ny.gov/press/releases/2018/11/nys-common-retirement-fund-reports-second-quarter-resultsOversight of the Early Intervention Program’s State Fiscal Agent
… Purpose To determine whether the Department of Health provided … effective oversight of State Fiscal Agent contracts to ensure contractor compliance with contract deliverables, …
https://www.osc.ny.gov/state-agencies/audits/2016/03/24/oversight-early-intervention-programs-state-fiscal-agentOperational Advisory No. 10
… FBIC charges will be systematically generated and posted in the Statewide Financial System (SFS) through a new … process generates journal entries to the General Ledger in the SFS on a more real-time basis that is better aligned … Chapter IX.3.A -Establish & Maintain Federal Grants in SFS for Non-Onboarding Agencies – Pre-Award Spending …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/10-fbic-automation