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Accounts Payable Advisory No. 27

… Subject: Determining Accounting Date for Accounts Payable Vouchers Guidance: The Accounting Date … XII, Section 5.G - Entering the Appropriate Obligation and Accounting Dates on Vouchers has been updated to include …

NFC Development Corporation – Project Approval and Monitoring (2021M-11)

… the 18 businesses that agreed to create or retain a total of 96 positions actually did so. Three of the eight loans reviewed had delinquent payments totaling … to be taken when loans are delinquent and other terms of the agreements are not met. Establish written procedures …

Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)

… Tier (GST) Board of Cooperative Educational Services (BOCES) officials properly monitored and accounted for capital … assets are tagged and recorded prior to being placed in service.  Conduct periodic physical inventories.  BOCES …

Johnstown Public Library – Cash Receipts (2014M-304)

… $405,000. Key Findings For cash collections that are not recorded in the circulation system, the Library does … a log or issue duplicate receipts. Cash collections are stored in an unlocked cabinet and various collections … Establish procedures to ensure that cash and checks are stored in a secure location until deposited and to …

Area #6 – Patch Management – Information Technology Governance

Village of Endicott – Budget Review (B4-16-7)

… Purpose of Budget Review The purpose of our budget review was to … tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are … The Village has adopted a local law to override the tax levy limit. Key Recommendation Address the deficits in the …

Genesee Community Charter School – Revenue Billing and Collection (2013M-61)

… financial operations. The day-to-day financial operations are conducted by the school’s Coordinator of School … budgeted appropriations for the 2012-13 fiscal year are approximately $2.6 million. Key Finding Revenues from … resident school districts, School meals and field studies are properly billed, collected, recorded, and reported. …

Columbia County – Court and Trust Funds (2014M-353)

… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through … County officials are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, …

New York State Comptroller Thomas P. DiNapoli Offers Christmas Greetings

… stuffers and gifts piled high under Christmas trees are exciting, but our health and the health and happiness of our loved ones are the ultimate gifts any of us could receive. Let’s also remember the many individuals in our communities who are in need of a helping hand. Consider the opportunity for …

Eligibility, the Benefit and Filing – Police and Fire Plan

… Eligibility Tier 1 Members: You are eligible to retire at age 55. Tier 2 and 3 Members: You must have at … of service credit after July 1, 1973. You are eligible to retire with full benefits at age 62, or may choose early … at least five years of service credit. You are eligible to retire with full benefits at age 62, or may choose early …

Youth Facility Chargeback Rates to Localities (Follow-Up)

… Officials made considerable progress in ensuring all costs are accurately included in the calculation of the annual … performing the calculation. Hard copies of the user manual are available to staff who are responsible for calculating the annual chargeback rates; …

Overpayments for Services Also Covered by Medicare Part B (Follow-Up)

… for Services Also Covered by Medicare Part B (2010-S-50). Background Many of the State's Medicaid recipients are … for Services Also Covered by Medicare Part B (2010-S-50) … To determine the extent of implementation of the three …

Essex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)

… duties. Ensure that duplicate, press-numbered receipts are issued in sequence for all bail payments that are received at the jail and all civil office payments that are received in person at the civil office. Ensure that bail …

SUNY Bulletin No. SU-95

… Purpose To provide instructions for processing Discretionary Lump Sum Payments. Affected Employees Active … were part-time during the 1996 academic year may receive Discretionary Lump Sum Payments. Effective Date Payments may …

City of Long Beach – Budget Review (B7-14-12)

… the significant revenue and expenditure projections in the City’s tentative budget for the 2014-15 fiscal year … are reasonable. Background The City of Long Beach, located in Nassau County, has been authorized to issue debt totaling $12,000,000 to liquidate the accumulated deficit in the City’s general, water, sewer and risk retention funds …

Oversight of Security Expenses in Single Adult and Adult Family Homeless Shelters (Follow-Up)

… Objective To determine the extent of implementation of the ten … significant monitoring gaps exist. Furthermore, DHS did not maintain, or hold providers accountable for maintaining, … valuable and vulnerable assets. Key Finding DHS officials have made progress in addressing the issues identified in our …

Town of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)

… Port Kent Water District 1 and internal controls over the Tax Collector’s financial activities for the period January … billing, collection and enforcement of water charges. The Tax Collector did not maintain adequate records, did not …

Schuyler County – Treasurer’s Office (2014M-186)

… of duties. Bank reconciliations were not timely or accurately prepared and subsidiary accounts were not … As a result, County officials did not know the true cash or financial position at any point in time during the fiscal … had no record of the number of delinquent tax accounts or the total amount of taxes due to the County at any time …

Empire BlueCross BlueShield – Selected Payments for Special Items for the Period July 1, 2012 Through December 31, 2012 (Follow-Up)

… with member hospitals. Payments for hospital services are generally based on standard fee schedules that are negotiated between Empire and its member providers. … for special items (implants, drugs and blood) that are not covered by the standard fee schedules. Agreements …

Empire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012 (Follow-Up)

… Purpose To determine the extent of implementation of the three … Program (NYSHIP) provides health insurance coverage to active and retired State, participating local government … contracts with Empire BlueCross BlueShield (Empire) to administer the hospitalization portion of the Plan. Empire …