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V.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… Category Level 3: Fund Type Level 4: Fund Type (Federal vs. State) Level 5: Total Fund Level 6: Fund/Subfund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingTown of Clare – Fiscal Stress (2013M-317)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition for the period January 1, 2012 to April 30, 2013. Background The Town of Clare is located in … Key Findings The Board did not adopt a policy or method to determine the amount of unexpended surplus funds to …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317XII.10.E Reporting the Theft, Loss or Misuse of State Assets – XII. Expenditures
… Policy References: To enable the Office of the State Comptroller (OSC) to carry out its fiscal responsibility under Article 2, … and other assets. Improper transactions must be reported to OSC as soon as they are identified. It is not appropriate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10e-reporting-theft-loss-or-misuse-state-assetsXIII.4.E Overnight Per Diem Rates – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW New York State reimburses employees for overnight lodging and meals based on an allowance … established by the General Service Administration (GSA) for travel within the continental US (CONUS) and by the … These changes generally take effect October 1 for rate increases, and November 1 for rate decreases. If there is a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4e-overnight-diem-ratesContract Advisory No. 4
… Unit/Department ID combinations can be found in the Guide to Financial Operations (GFO), Chapter XI, Section 2 - … and General Contracts Processing . Contracts Subject to OSC Approval OSC will not approve any new contract where … Department ID will change) this will NOT require a change to the contract number, provided the contract does not …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/4-business-unit-and-department-id-combinations-used-create-contracts-statewideCUNY Bulletin No. CU-694
… Purpose The purpose of this bulletin is to provide agency instructions for processing the December … Association, provides for a uniform allowance payment to eligible employees . In addition, a memorandum dated … their first three uniform allowance payments, are entitled to the December 2020 Uniform Allowance Payment as follows: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-694-cuny-december-2020-uniform-allowance-payment-0Conferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… Law 5 authorizes local governments and school districts to pay for the actual and necessary expenses of travel, … or conference of firefighters or officers, if believed to be of benefit to any local government or school district. The governing …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesOpinion 2002-8
… by the district and no indebtedness is outstanding to accomplish the purposes of the district, the district may be dissolved, subject to public hearing requirements, if the town board determines it to be in the public interest. Certified copies of the board's …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Opinion 90-13
… has authority, at the request and expense of a village, to install sewer pipe for a village sewer project in … with a DOT road reconstruction project. This is in reply to your letter concerning installation of sewer pipe for a … road project by means of a change order. While you consent to the consolidation of the two projects through the change …
https://www.osc.ny.gov/legal-opinions/opinion-90-13DiNapoli: Owner and Employee of Medical Transport Company Arrested for Defrauding Medicaid
… the state’s Medicaid program. Saeed and Smith are alleged to have inflated bills by falsely claiming that group rides … "Muhammad Adnan Saeed and Heather Smith allegedly schemed to cheat the Medicaid program and diverted money meant to provide healthcare for New Yorkers in need into their own …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-owner-and-employee-medical-transport-company-arrested-defrauding-medicaidState Contract and Payment Actions in October
… Comptroller’s review and approval of contracts related to the COVID-19 crisis until Dec. 3, 2020. At the … Office of Addiction Services and Supports $9.8 million to Odyssey House Inc. for the Community Residences Program. $5.2 million to Fairview Recovery Services Inc. for major maintenance at …
https://www.osc.ny.gov/press/releases/2020/11/state-contract-and-payment-actions-octoberCity of Newburgh – Budget Review (B6-15-24)
… to liquidate the accumulated deficit in the City’s general fund as of December 31, 2010. Local Finance Law requires all local governments that have … the appropriation for the New York State Police and Fire Retirement System is underestimated by $348,773. The City …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24XVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting
… accounting and financial reporting principles. From time to time, GASB will issue statements that prescribe accounting … The procedures listed below have been developed in order to ensure a smooth transition when implementing a new … reporting standard is issued by GASB, it must be critiqued to identify the accounting issues involved as well as what …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standardsTown of Nichols – Town Supervisor's Records and Reports (2022M-185)
… funds, where additional funding was not needed due to the casino revenues and did not levy the necessary property taxes …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185State Agencies Bulletin No. 1946
… Purpose The purpose of this bulletin is to request verification of the agency address to be displayed on Employee Form W-2 for Tax Year 2021. … is not correct, agencies must submit corrections prior to November 19, 2021 . Requests for a gency name and address …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1946-verification-agency-return-address-employee-form-w-2-wage-and-taxVillage of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over information … technology (IT) for the period of June 1, 2011, to April 30, 2013. Background The Village of Westhampton … The Village Clerk/Treasurer has administrative rights to the Village’s financial software. Therefore, she has the …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173Niskayuna Central School District – Financial Condition (2012M-218)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2010, to March 31, 2012. Background The Niskayuna Central School … of fund balance in excess of the amount actually available to fund operations resulted in an unassigned fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218XII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures
… amount within the Business Unit’s authority as established in a law or contract. In addition, the purchase order establishes the encumbrance … liquidates the pre-encumbrance on the purchase requisition in the Statewide Financial System (SFS). When a Business Unit …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-orderState Contract and Payment Actions in December
… Comptroller’s review and approval of contracts related to the COVID-19 crisis until Feb. 26, 2021. At the … Water Pollution Control Commission for services related to the implementation of the Hudson River Estuary Management … Cattaraugus County. $2.2 million with P&K Contracting Inc. to rehabilitate roads and sidewalks at Creedmoor Psychiatric …
https://www.osc.ny.gov/press/releases/2021/02/state-contract-and-payment-actions-decemberGlossary
… such as with banks, brokerages, utility companies, credit card companies, retail stores, etc. Aggregation These are … Record Consists of owner name, address, SSN or Empl. ID No, property type, property ID number, date dormancy began, multiple owners indicator, …
https://www.osc.ny.gov/unclaimed-funds/reporters/glossary