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Accounts Payable Advisory No. 22
… Voucher Guidance: All Business Units that purchase goods and/or services on an agency contract or Master Contract … a purchase order or voucher provides accurate year-to-date and life-to-date expenditure information. This facilitates public accountability and provides useful information to contracting agencies and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/22-referencing-contract-numberState Agencies Bulletin No. 1334
… Purpose To inform agencies of the change in the Yonkers resident personal income tax surcharge and supplemental tax withholding rates. Affected Employees … Withholding Tax Tables and Methods) found at the NYS Department of Taxation and Finance website at Department of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1334-yonkers-withholding-tax-changeTown of Trenton – Physical Accessibility to Programs and Services (S9-24-28)
… Municipal Center. Specifically: Nine components located in restrooms, such as accessible stall doors with automatic … under lavatories covered to prevent contact. Two located in the parking lot, including the required number of … physical accessibility for the 14 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-trenton-physical-accessibility-programs-and-services-s9-24-28Comptroller DiNapoli Releases Municipal Audits
… of approximately $169,000 were a proper use of district money. In addition, travel and car rental costs of … have been unnecessary and/or an improper use of district money. Lake Champlain–Lake George Regional Planning Board – … eight professional service contracts totaling $384,400. Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… June 30, 2018. Lewiston-Porter Central School District – Payroll (Niagara County) Generally, tested employees’ …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli Statement in Support of Senator Warren's Legislation Creating Greater Climate Risk Disclosure
… New York State Comptroller Thomas P. DiNapoli, trustee of the … companies on how they expect to perform in the changing world," DiNapoli said. "I applaud Senator Warren for drafting …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-statement-support-senator-warrens-legislation-creating-greater-climate-risk-disclosureDiNapoli: With 2 Million People Fishing and Hunting in the State, New York Ranks Third Nationwide
… totaled more than $5 billion in 2011, the most recent year for which such figures are available. Nearly $1.9 billion was … hunting, fishing and boating revenues to the states for wildlife programs have provided an average of more than $24 million a year for New York since 2011. The full report “Fishing, Hunting …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-2-million-people-fishing-and-hunting-state-new-york-ranks-third-nationwideDiNapoli: Former Pharmacist Pleads Guilty In $232,000 Fake Prescriptions Scam
… admitted today he faked prescriptions to steal $232,000 in a fraud that was uncovered in two audits by State … for reimbursement to Medicaid and the New York State Health Insurance Program (NYSHIP) from 2008 through 2011. … To read the two audit reports, visit: http://www.osc.state.ny.us/audits/allaudits/093013/12s11.pdf and …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-former-pharmacist-pleads-guilty-232000-fake-prescriptions-scamDairy Inspections
… monitoring the inspection of dairy processing in New York State. The audit covered the period January 1, 2013 … monitoring the inspection of dairy processing in New York State The audit …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/dairy-inspectionsSyracuse Academy of Science Charter School – Purchases from Selected Vendors and Enrollment and Billing (2012M-219)
… our audit was to examine purchases from selected vendors for the period July 1, 2010, to December 31, 2012, and the … and billing processes for the period July 1, 2011, to June 30, 2012. Background The Syracuse Academy of Science Charter School is located in the City of Syracuse in Onondaga County. It is governed by …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/05/syracuse-academy-science-charter-school-purchases-selected-vendors-andTown of Henrietta – Financial Management and Purchasing (2013M-208)
… those that are unnecessary. Segregate the duties of the payroll clerk and ensure that a payroll certification is completed. Establish adequate …
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208State Agencies Bulletin No. 1074
… the field. NYS EMPLID is an 11 character field, N (alpha) followed by 8 numeric and two blank characters, will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1074-new-york-state-employee-identifier-nys-emplidSafety at Stations
… SIR is a separate operating unit, reporting to the NYC Transit, Department of Subways. SIR operates a single … southern terminal at Tottenville. Riders can connect with NYC Transit system buses at many of SIR’s 22 stations or to …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/safety-stationsFinancial Management Practices
… river flow at times of drought. Organized as a public benefit corporation, it has a broad spectrum of legal powers … and litigation, in accordance with FERC’s Headwater Benefit Determination. Take the necessary steps to promptly … (2013-S-18) Thoroughbred Breeding and Development Fund: Selected Operating Practices (2011-S-36) … To determine …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesOversight of Industrial Hemp (Follow-Up)
To determine whether the Department of Agriculture and Markets Department is adequately administering the Industrial Hemp Agricultural Research Pilot Program Program in accordance with federal and State requirements
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/oversight-industrial-hemp-followUse of Vendor-Supported Technology (Follow-Up)
… ensure those actions and plans were completed and find solutions for systems that remain unaddressed. …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/use-vendor-supported-technology-followState Comptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. Town of Knox – Town Clerk (Albany County) The Clerk did not … reported and remitted late to the supervisor for 21 months of the 24 months auditors examined. In addition, the clerk did not prepare accountability analyses. As of December 31, 2019 the clerk's bank account held an …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… Central School District – Financial Management (Allegany County, Livingston County and Wyoming County) The board and district officials …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-1User Access Controls Over Selected System Applications
… – information. Specifically: 352 user accounts for 113 users maintained unnecessary and inappropriate access … Further, in 12 of 27 instances, it took more than a month for access to be removed. Although Upstate has certain … laws, regulations, and policy requirements. Remove access for improper user accounts identified in our audit. … To …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/user-access-controls-over-selected-system-applicationsExamples from GASB Statement 34 - Statement of Activities
… GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting Standards Board, 401 Merritt 7, … by permission. Program Revenues Net (Expense) Revenue and Changes in Net Assets Functions/Programs Expenses Charges for Service Operating Grants and Contributions Capital Grants and Contributions Primary …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activities