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State Comptroller DiNapoli Releases School District Audits
… recorded during each year. Officials also did not properly account for and close completed capital projects. As a …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up)
… due to its practice of not adjusting its billing to account for amended premiums reported by insurance carriers. …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act
… due to its practice of not adjusting its billing to account for amended premiums reported by insurers. It also …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securitySt. Anne Institute – Compliance With the Reimbursable Cost Manual
… service costs, consisting of $2,434 in non-reimbursable account adjustment and bad debts, $1,505 in insufficiently …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/st-anne-institute-compliance-reimbursable-cost-manualDiNapoli: Former State Employee Arrested for Falsely Claiming She Never Received $4K Loan Check from New York State and Local Retirement System
State Comptroller DiNapoli and the New York State Police announced that former New York State Department of Education employee Shannon Brady 52 of Albany was arrested for allegedly falsely claiming to the NYSLRS that she never received a $4055 loan check
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-state-employee-arrested-falsely-claiming-she-never-received-4k-loan-check-new-yorkIX.12.C State Responsibility – IX. Federal Grants
… to the State Special Revenue - Other “Federal Liability Account,” under the Division of the Budget’s CMIA Program. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12c-state-responsibilityGASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… of accounting. Modified accrual will be used in preparing your annual financial report to the State Comptroller. … period adjustment. Account code 8015 should be used to reduce beginning fund balance on the Analysis of Changes in Fund Equity Statement in your annual financial report. If you require additional …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsTown of Java – Water Accountability (2013M-338)
… unbilled uses. For the audit period, the Town could not account for 53 percent of the water produced. Using the rates …
https://www.osc.ny.gov/local-government/audits/town/2014/02/07/town-java-water-accountability-2013m-338Service Credit Purchase Payments – Legacy Reporting
… by means of: A single lump sum payment; or Transferring funds through a direct trustee-to-trustee transfer from an …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/service-credit-purchase-paymentsDiNapoli: Otsego County Woman Pleads Guilty to Stealing From School District
… least $10,000 more by using the school district’s Amazon account and credit cards to purchase items for her personal …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-otsego-county-woman-pleads-guilty-stealing-school-districtAccounts Payable Advisory No. 70
… Subject : Emergency Check Production Reference : Guide to Financial Operations (GFO), … handling codes: “Special Handling” (“S” handling code) – For a cost to the agency of $21.00 per envelope, agencies may …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/70-producing-checks-emergency-eventSelected Employee Travel Expenses
… cars late in the morning; however, officials could not account for the hours the employee purportedly worked prior …
https://www.osc.ny.gov/state-agencies/audits/2014/06/04/selected-employee-travel-expensesSchool of Professional Studies – Controls Over Bank Accounts
… audit fieldwork, $23,500 remained missing from a CUNY SPS account. Key Recommendations Effectively separate the duties …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/school-professional-studies-controls-over-bank-accountsCompliance With Payment Card Industry Standards
… secured, or implemented appropriately strong network user account and password controls. The Authority could also …
https://www.osc.ny.gov/state-agencies/audits/2017/02/06/compliance-payment-card-industry-standardsReal Estate Portfolio
… NYPA did not update the information systems used to account for its real estate inventory timely. In addition, …
https://www.osc.ny.gov/state-agencies/audits/2014/06/20/real-estate-portfolioSustainable Investments and Climate Solutions Program
… real estate funds. The Fund also assesses how managers account for ESG (environmental, social, governance)-related …
https://www.osc.ny.gov/common-retirement-fund/sustainable-investments-and-climate-solutions-programDiNapoli: Local Sales Tax Collections Down 7.8 Percent in August
… percent). Westchester’s tax rate increase in 2019 may account for some of its year-over-year growth in August. …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-local-sales-tax-collections-down-78-percent-augustSelected Aspects of Collection of Bridge and Tunnel Tolls and Fees
… tolls or to automatically have tolls charged to a checking account at the end of the day. The system has three … of TBTA facilities, and allow travelers to open an E-ZPass account without completing an application or waiting in line. … including (but not limited to): Using the E-ZPass account management system to search license plate numbers to …
https://www.osc.ny.gov/state-agencies/audits/2017/11/14/selected-aspects-collection-bridge-and-tunnel-tolls-and-feesOpinion 2010-3
… from the New York State Emergency Services Revolving Loan Account ("Account') for such purchases ( see Budget Report on Bills, … 14, 1994, Bill Jacket, L 1994, ch 599, at 17, at 5). The Account was also created by L 1994, ch 599, to fund loans …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3Opinion 89-44
… they received no moneys for which they are required to account. The office of acting village justice is a permanent … they received no moneys for which they are required to account …
https://www.osc.ny.gov/legal-opinions/opinion-89-44