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VIII.1.D Hybrid Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… one agency incurs an expense for another agency from one of their governmental funds, the transfer of expenses should be done as APJV or GLJE transactions using … Journal Vouchers & General Ledger Journal Entries Overview of this Chapter. Some examples of Hybrid journal entries are: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1d-hybrid-journal-entriesCity of Mount Vernon – Non-Payroll Disbursements (2021M-163)
… report - pdf ] Audit Objective Determine whether City of Mount Vernon (City) officials provided proper oversight of non-payroll disbursements and the former City Comptroller … and other City officials did not provide proper oversight of non-payroll disbursements. The former Comptroller did not …
https://www.osc.ny.gov/local-government/audits/city/2022/01/31/city-mount-vernon-non-payroll-disbursements-2021m-163DiNapoli Restricts Investments in 21 Shale Oil & Gas Companies
… investments , dedicated staff to pursue climate solution investments, and minimum standards for portfolio …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-restricts-investments-21-shale-oil-gas-companiesTown of Yorkshire – Financial Management (2021M-109)
… reasonable levels of fund balance and properly planned for equipment replacement. Key Findings The Board and … reasonable levels of fund balance or properly plan for equipment replacement. The Board: Consistently … annual budgets that contain more reasonable estimates for appropriations and revenues. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109Menands Union Free School District – Information Technology (2021M-78)
… if the Menands Union Free School District (District) Board of Education (Board) and District officials adequately … usage; we found questionable internet use on three of six users’ computers examined. Provide IT security … if the Menands Union Free School District District Board of Education Board and District officials adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78Boquet Valley Central School District – Procurement (2021M-132)
… procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory … did not procure: One purchase contract totaling $26,859, of 10 purchase contracts totaling $697,282, that exceeded the … Seven contracts (47 percent) totaling $71,692, of 15 purchase or public works contracts totaling $127,746, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132CUNY Bulletin No. CU-760
… of this bulletin is to notify agencies of an automatic dues increase for employees represented by DC37, Local 1087 … from DC37, Local 1087 dated February 7, 2023, membership dues for employees in Bargaining Units TO (Deduction Code … Local 1087, OSC will automatically increase the current dues amount of $30.36 to $31.11. Agency Actions Agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-760-district-council-37-dc37-local-1087-dues-increaseGrand Island Central School District – Network Access and Application User Permissions (2022M-120)
… and student information applications. In addition to finding sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/grand-island-central-school-district-network-access-and-application-userLyndon Fire District – Disbursements (2022M-132)
… to ensure disbursements were authorized, supported and for appropriate District purposes. Key Findings Aside from … exceptions, disbursements were authorized, supported and for appropriate District purposes. However, the Board could … review disbursement activities, there is an increased risk for unauthorized and inappropriate transactions. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/lyndon-fire-district-disbursements-2022m-132Mount Pleasant Blythedale Union Free School District – Procurement (2022M-86)
… used the same vendor for liability insurance for 18 years, heating, ventilation and air conditioning (HVAC) system …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86Reimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse
… adequately monitors and appropriately reimburses claims for homeless shelter providers, such as Rescue Mission … of Housing and Urban Development point-in-time count for New York State, for a specific day in January, homeless individuals numbered … adequately monitors and appropriately reimburses claims for homeless shelter providers such as Rescue Mission …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/reimbursement-homeless-shelter-providers-rescue-mission-alliance-syracuseDiNapoli: Son Who Left His Dad’s Body In Morgue Sentenced For Stealing His Retirement Payments
… the sentencing today of Christopher Bunn of Queens for concealing his father’s death to collect his pension and … Attorney Brown and the Social Security Inspector General for their partnership with us in rooting out pension fraud.” Bunn left his father in the Nassau County morgue for more than a year while pocketing $7,542 in pension …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-son-who-left-his-dads-body-morgue-sentenced-stealing-his-retirement-paymentsManagement of Capital Projects
… Transportation Authority’s (MTA) Long Island Rail Road (LIRR) has a formal capital project management process … Metropolitan Transportation Authoritys Long Island Rail Road has a formal capital project management process that its …
https://www.osc.ny.gov/state-agencies/audits/2020/12/14/management-capital-projectsState Agencies Bulletin No. 2050
… Purpose The purpose of this bulletin is to inform agencies and employees that OSC … to update withholdings, access paystubs and W2s, opt out of paper pay stubs and W2s, and review personal information … OSC Actions OSC will, in concert with the NYS Office of Information Technology Services (ITS), provide and support …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2050-multifactor-authentication-new-york-state-payroll-onlineTown of Frankfort – Justice Court Operations (2022M-16)
… report – pdf] Audit Objective Determine whether the Town of Frankfort (Town) Justices provided adequate oversight of Justice Court (Court) financial activities and ensured … Findings The Justices did not provide adequate oversight of Court financial activities. The Justices did not prepare …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/05/20/town-frankfort-justice-court-operations-2022m-16DiNapoli Issues Analysis of 2021-22 Enacted State Budget
… Year (SFY) 2021-22 is boosted by a substantial influx of new resources, totaling an estimated $26.7 billion in SFY … benefit New Yorkers. The budget will use $5.5 billion of federal aid in SFY 2021-22 and is required to use the rest by the end of 2024. Revenue actions including increases to top personal …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-issues-analysis-2021-22-enacted-state-budgetDelhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… whether the Delhi Joint Fire District’s (District) Board of Fire Commissioners (Board) ensured receipts were … deposited. $4,700 in fees were waived without evidence of Board approval. $300 was disbursed without the Board’s … money collected has been deposited. Document the waiving of facility use fees. Perform a thorough audit of all claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142DiNapoli: February Local Sales Tax Collections Down 4.2 Percent; Year Over Year Decline Narrows
… nearly $1.3 billion, down $55 million from February of last year. Collections are down $2.2 billion, or 12 … and the double-digit declines during the earlier months of the pandemic. “The recent passage of the American Rescue Plan will provide much needed aid to …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-february-local-sales-tax-collections-down-42-percent-year-over-year-decline-narrowsOversight of Transportation Services and Expenses
… Objective To determine if the Department of Corrections and Community Supervision (Department) has … March 2019 to July 2021 for WEX fueling data and the month of March 2021 for Fuelmaster information. About the Program … is responsible for the confinement and rehabilitation of approximately 30,500 individuals in custody and the …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesXIX.7 Moving Expenditures Charged Prior to Conversion to a PCIP Converted Project ID – XIX. Project Costing (PCIP)
… requiring an expenditure credit (whether via Refund of Appropriation, General Ledger Journal Entry or AP Journal … New Analysis Type of ‘REF’ To transfer the expenditure costs from the NYS01 … Ledger Journal Entry (“GLJE”) with an analysis type of ‘REF’ on the old NYS01 project line crediting the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix7-moving-expenditures-charged-prior-conversion-pcip-converted-project-id