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Accounts Payable Advisory No. 55
… Subject: Invoice Received Date Reference: Guide to Financial Operations (GFO), Chapter XII, Section 5.F – Invoice Received Date Guidance: Effective July 12, 2018, the Invoice Received Date is required for all payments to vendors classified as … Invoice Received Date …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/55-invoice-received-dateAccounts Payable Advisory No. 56
… a basic internal control activity that separates key tasks and responsibilities among various employees and subunits. This separation helps to reduce the risk of error, waste, or wrongful acts pertaining to various functions …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/56-separation-dutiesSpecial Disability Benefits – Special 20- and 25-Year Plans
… Firefighters and police officers may be eligible for an accidental disability retirement benefit if you are … evidence of the disabling condition, may be eligible for an accidental or performance of duty disability … who are permanently disabled by certain types of cancer that include melanoma or a condition of cancer …
https://www.osc.ny.gov/retirement/publications/1517/special-disability-benefitsOrdinary Disability – Article 14 Benefits
… Have five years of credited service; and Be eligible for primary Social Security disability benefits. The Benefit If … Compensation benefit payable and 50 percent of the primary Social Security benefit beginning on the date you first become eligible for primary Social Security disability benefits. The benefit is …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-disabilityComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Malta … Housing Authority and the Town of Stockton . “In today’s fiscal climate, budget transparency and accountability for … the payroll process were paid at the board-established pay rates and employees were paid the salaries and wages to which …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… monthly cash reports, up-to-date quarterly budget status reports and balance sheets in a timely manner. … IT policies such as a breach notification policy or online banking policy. For access to state and local …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-audits-0Maximus, Inc.
PMA claimed it saved Downstate $138 million during the period December 1 2012 through November 30 2014 through a Restructuring Action Plan RAP under contrac
https://www.osc.ny.gov/state-agencies/audits/2015/04/23/maximus-incV.3.D Accounts – V. Chart of Accounts (COA) Governance
… The Account ChartField identifies type of resources acquired or disbursed and defines the … as follows: Level 1: Total State Level 2: Account Type Level 3: Account Category Levels 4 through 7: Account … The Account ChartField identifies type of resources acquired or disbursed and defines the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsCity of Glen Cove – Budget Review (B7-14-16)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt totaling $12.8 million to … revenues to resolve systemic structural imbalances in its budget. Present budgets that appropriately attribute …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16Newfield Central School District – Financial Condition (2013M-238)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial activities for the period July 1, 2011 to May 22, 2013. Background The Newfield Central School … included the use of surplus and reserved fund balances to finance operations, the positive variances between their …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238Pine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… the District’s fund balance and identify opportunities for cost savings in transportation for the period July 1, 2011, … School District Budgeting Practices and Transportation Cost Savings 2012M238 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationOswego County – County Bridge Maintenance (S9-13-8)
… The County does not track maintenance and repairs by bridge, which could make it more difficult to determine when it is more economical to replace rather than repair a bridge. For the nine available and completed fiscal years … Key Recommendations Budget for and track spending on bridge maintenance and repairs. Comply with the NYSDOT flag …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8Ausable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… that they did not need to fulfill their day-to-day job responsibilities. Although the District’s technology … access rights (administrative rights) to the financial application, we found that the School Business Executive has … cash receipts with personal checks. Evaluate employee job descriptions and assign user access rights to match the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedTown of Dover – Financial Activities (2013M-139)
… October 22, 2012. Background The Town of Dover is located in Dutchess County and has a population of approximately … monthly to compare bank balances to balances in their respective ledger or general ledger cash accounts. …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139Town of New Berlin – Ambulance Company Loan (2013M-22)
… using Federal grant monies from one or more federal HUD programs. We have been informed by the United States Department of Housing and Urban Development (HUD) that program income held in certain Revolving Loan Funds continue to be subject to Federal HUD requirements under HUD programs. The Board believed that …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22Village of Addison – Payroll (2024M-12)
… [read complete report – pdf] Audit Objective Determine whether the Village of Addison … Clerk-Treasurer was required to forfeit her monthly public pension. This sentence represents the first time a public official in New York State surrendered their pension as a penalty for corruption while in office. Key …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Hammond Central School District – Financial Management (2024M-70)
… when they used reserves funds totaling $1.6 million. In addition, they exceeded the voter-approved funding level … Accumulated excessive balances totaling about $600,000 in three reserves. Did not budget to fund reserves. From … July 1, 2020 through June 30, 2023, more than $1.5 million in fiscal year-end unbudgeted transfers were made to increase …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70State Comptroller DiNapoli Releases Municipal Audits
… or monitored. Town officials did not adequately segregate online banking duties and did not dedicate a separate computer for online transactions to limit access to online bank accounts. In addition, auditors found the town …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsEmployee Statuses and Changing an Employees Status in PayServ – Payroll Manual
… action, the agency must return the employee to the payroll using an Action of RFL (Return from Leave) or REH …
https://www.osc.ny.gov/state-agencies/payroll/payroll-manual/employee-statuses-and-changing-employees-status-payservCity of Glen Cove – Budget Review (B7-15-17)
… the significant revenue and expenditure projections in the City’s preliminary budget for the 2016 fiscal year are reasonable. Background The City of Glen Cove is located in Nassau County. Our Office completed a review of the City’s preliminary budget for the 2016 fiscal year. The …
https://www.osc.ny.gov/local-government/audits/city/2015/10/16/city-glen-cove-budget-review-b7-15-17