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V.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… account within the State a unique identification number to identify financial transactions. Centralized governance of … will ensure continued consistency within the State related to maintenance and future changes. The primary goals of the COA are to facilitate the collection and analysis of statewide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesState Agencies Bulletin No. 1751
… Purpose To notify agencies of the 2019 maximum salary limit for Tier … 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase to $200,000 for the 2019 plan year. Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1751-maximum-salary-limit-tier-6-members-following-retirement-systemsIslip Housing Authority – Cash Disbursements (2017M-167)
… to examine the Authority’s cash disbursement procedures for the period July 1, 2015 through March 31, 2017. … County. The Authority, which provides low-rent housing for qualified individuals, is governed by a five-member Board … members elected by the tenants. Operating expenditures for the 2016-17 fiscal year totaled $18,653,655. Key Findings …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167Wantagh Fire District – Payroll (2013M-176)
… audit was to examine the District’s internal controls over payroll for the period January 1, 2012, through December 31, … $6.1 million. Key Finding Internal controls over payroll ensured that the District employees were paid only … audit was to examine the Districts internal controls over payroll for the period January 1 2012 through December 31 2012 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/20/wantagh-fire-district-payroll-2013m-176State Agencies Bulletin No. 1055
… Employees Employees who, as identified by National Bond and Trust, had bond deductions withheld, but had not yet … refunds in the Institution paychecks dated 03/10/11 and Administration paychecks dated 03/16/11. The refund … will appear as a positive amount under the “Refund” field and as a negative amount under the “YTD” field. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1055-refunds-deduction-code-101-bondsOverview – Information Technology Contingency Planning
… In general, a business continuity plan focuses on strategies for sustaining an organization’s critical business …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overviewState Agencies Bulletin No. 140
… and agency shop fee increase Affected Employees Employees in the Division of Housing and Community Renewal, agency code … dues (code 224) and agency shop fee (code 230) are based on an employee's annual salary, pay basis code, and … working part-time, the dues or agency shop fee is based on the annual salary adjusted by the part-time percentage. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/140-dc-37-local-1359-dues-and-agency-shop-fee-increaseSaranac Central School District - School District Website (S9-19-30)
… property tax report card or CAP to the Office of the State Comptroller’s (OSC’s) audit that included specific …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30Town of Carroll – Internal Controls Over Selected Financial Activities (2013M-221)
… cash balances and budget-to-actual updates for all funds. Perform monthly accountabilities and should promptly …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-carroll-internal-controls-over-selected-financial-activities-2013m-221Union-Endicott Central School District - Noninstructional Overtime (2018M-201)
… prior approval and justification for overtime worked. In consultation with legal counsel, review the overtime policy, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018mTown of Columbus – Budget Development Practices (2012M-225)
… August 1, 2012. Background The Town of Columbus is located in Chenango County. An elected five-member Town Board, … Board and Supervisor did not develop sound budgets based on actual current needs and/or past activity. Instead, the … 2012, its adopted budget for 2013 is more closely based on realistic revenue and expenditure figures that take actual …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225Mount Morris Central School District – Financial Condition (2014M-328)
… The Mount Morris Central School District is located in the Village of Mount Morris and the Towns of Mount Morris, … $13.9 million. Key Findings District officials have relied on the use of fund balance and reserves to close budget gaps, … and amend budgeting practices to avoid over-reliance on the appropriation of fund balance and reserves to balance …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Corinth Central School District – Financial Condition (2015M-68)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … relied on significant amounts of appropriated fund balance to finance operations. The Board and District officials did not develop a multiyear financial plan to address the use of restricted and unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68Overpayments of Certain Medicare Crossover Claims
… period December 3, 2009 through March 31, 2012. Background Many Medicaid recipients are also eligible for Medicare, the federal health insurance program available to people 65 or more years-old, as well as people under 65 with … to self-report accurate information to eMedNY regarding how much Medicare paid and how much Medicaid owed; this often …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claimsState Agencies Bulletin No. 1649
… process Affected Employees All employees who receive a payroll check from a partial paycheck reversal All employees … a request to OSC to reverse (AC230) or exchange (AC1476) a payroll check. Under the current business process, if the … from a partial reversal, the check is created from the Payroll Revolving Exchange account and mailed to the agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1649-changes-payroll-reversal-and-exchange-checksSUNY Bulletin No. SU-70
… Purpose To provide instructions to agencies for processing M/C payments Affected Employees SUNY M/C … SUNY Board of Trustees resolution of May 31, 2000 provides for an across the board discretionary increase effective April 1, 2002. To be eligible for the discretionary increase, an employee in an eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-70-suny-managementconfidential-mc-across-board-discretionaryTown of Putnam – Accounting Records and Reports (2022M-188)
… Town Supervisor (Supervisor) maintained complete, accurate and timely financial records and reports. Key Findings The Supervisor did not maintain the Town’s accounting records and reports, as required, in a complete, accurate, up to date …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188XVII.2.B Negative Appropriation/Segregation Budgets – XVII. Lapsing Appropriations
… negative balance. All negative balances on appropriations and segregations due to lapse must be corrected no later than … Chartfield Strings for lapsing events for deadlines and additional information. Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2b-negative-appropriationsegregation-budgetsVillage of Woodridge – Financial Condition (2013M-172)
… of Trustees comprises five elected members including the Mayor and four Trustees. The Village’s annual budget for all … is in better financial condition than it was during our previous audit; this is partially attributed to the budgets …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172V.3.J Activity (Projects) – V. Chart of Accounts (COA) Governance
… Naming Standards under the Activity topic. See XIX.2.C and XIX.2.C.1 for more detailed information on selecting To … Change Request Form which can be found on SFS Secure and submit it to [email protected] . Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3j-activity-projects