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IV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions
… Grants and public assistance includes payments to counties, cities, … towns, villages, school districts, private schools, and other local government units as well as certain financial … behalf of) individuals, unemployment insurance benefits, and nonprofit organizations. These types are payments are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistanceDiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter
… end of the second quarter of State Fiscal Year 2023-24. For the three-month period ending Sept. 30, 2023, Fund … been turbulent. This kind of volatility is why we have a long-term perspective with a well-diversified portfolio, ensuring the strength of the …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarterPartial Lump Sum Payment at Retirement – Divorce and Your Benefits
… Partial Lump Sum (PLS) payment at retirement, in exchange for a permanently reduced monthly pension benefit. They must also elect a pension payment option for the payment of their monthly benefit. Read about …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementXIII.1 Employee Expense Reimbursement Overview – XIII. Employee Expense Reimbursement
… This chapter provides an overview of reimbursable expenses to State employees. Most employee expenses will be reimbursed through the Travel and Expense … module in the Statewide Financial System (SFS). Employee expenses reimbursed through the Travel and Expense module …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii1-employee-expense-reimbursement-overviewXIII.10 Overview – XIII. Employee Expense Reimbursement
… entitled to, or (iv) spent more on the State-issued travel card than he or she was entitled to receive in reimbursement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overviewDiNapoli Recovers $42K From Woman Who Stole From State and Local Retirement System
… New York State Comptroller Thomas P. DiNapoli and the New York State Police announced the sentencing of Bonnie S. Robertson, 63, … New York State Comptroller Thomas P DiNapoli and the New York State Police announced the sentencing of Bonnie S Robertson 63 …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-recovers-42k-woman-who-stole-state-and-local-retirement-systemExamples from GASB Statement 34 - Statement of Revenues, Expenses and changes in Net Assets
… Expenses, and Changes in Fund Net Assets Proprietary Funds For the Year Ended December 31, 2002 Business-Type … Internal Service Funds Operating revnues: Charges for services $11,329,883 $1,340,261 $12,670,144 $15,256,164 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-revenues-expenses-and-changes-net-assetsManagement of Energy Consumption
… Purpose To determine whether Office of Children and Family Services (OCFS) officials have been effectively managing their agency's energy consumption. The audit covers the period April 1, 2006 … accurately. Other Related Audits/Reports of Interest Office of Mental Health: Compliance With Executive Order 111 …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionAdministration of Fellowship Leaves (Follow-Up)
… of New York (CUNY) instructional staff were awarded for authorized purposes and in compliance with all applicable … and the integrity of CUNY’s fellowship leave program. For example, there was no single comprehensive record …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/administration-fellowship-leaves-followState Agency Small-Dollar Purchases (Follow-Up)
… included in our initial audit report, State Agency Small-Dollar Purchases (2009-S-56). Background In our … Audit/Report of Interest Office of General Services: State Agency Small-Dollar Purchases (2009-S-56) … recommendations included in our initial audit report State Agency SmallDollar Purchases …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/state-agency-small-dollar-purchases-followSelected Aspects of Discretionary Spending
… Authority (Authority) was created in 1969. Its mission is to provide and continuously improve public transportation … documentation. Other Related Audits/Reports of Interest Battery Park City Authority: Selected Aspects of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0Operational Advisory No. 31
… Entry (GLJE) Workflow Change Guidance : Effective April 1, 2019 a change in workflow was implemented for GLJEs. In … the reviewer (i.e. OSC, DOB, auditor, etc.). Chapter VIII.1 AP Journal Vouchers and GL Journal Entries has been updated …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeAsset Forfeiture Escrow Fund
… the CPLR to be deposited into an asset forfeiture escrow fund established, as deemed necessary, by the governing board … on October 9, 2019. Accounting Code To Be Used The General Fund (A Fund) general ledger code 894 – Asset Forfeiture Escrow Fund … Asset Forfeiture Escrow Fund …
https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fundPersonal Income Tax and Property Tax
… of our examination was to determine whether personal income tax refunds (refunds) and property tax credits (i.e., School … of our examination was to determine whether personal income tax refunds refunds and property tax credits ie School Tax …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxDepartment of Labor Examination of Unemployment Insurance Benefit Payments January 1, 2017 – December 31, 2017
… $204,464 in UI benefit payments against penalties assessed for overpayments we identified, recover $426,637 in … to help detect and prevent erroneous UI benefit payments. For a complete copy of Report 2018-UI-01, click here . …
https://www.osc.ny.gov/state-agencies/audits/2018/11/19/department-labor-examination-unemployment-insurance-benefit-payments-january-1-2017Awarding and Oversight of Statewide Interoperable Communications Grants (Follow-Up)
To determine the extent of implementation of the three recommendations included in our initial audit report Awarding and Oversight of Statewide Interoperable Communications Grants Report 2016S90
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/awarding-and-oversight-statewide-interoperable-communications-grants-followState Agencies Bulletin No. 308
… 2002 when the maximum effective date on the Account Code Table is April 1, 2002, unless a Budget Year is specified on the Position Pool Table. It is not necessary to insert a row and make any changes on the Position Pool Table. Continuous Split Charges currently reported on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/308-fiscal-year-changes-budget-year-2002Chenango County Industrial Development Agency – Audit Follow-Up (2022M-10-F)
… and responsible for CCIDA’s general management and financial and operational affairs. Commerce Chenango, Inc. … services on behalf of CCIDA. The President and Chief Executive Officer of Commerce is appointed by the Board as CCIDA’s …
https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-fSagaponack Common School District - Fund Balance Management (2018M-53)
… the Sagaponack Common School District’s (District’s) fund balance. Key Findings Unrestricted fund balance increased to $1.04 million as of June 30, 2017, … property taxes. Adopt policies and implement plans for how fund balance should be managed and used. Adopt annual budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53Town of Oyster Bay - Financial Condition Management (2020M-74)
… complete report - pdf ] Audit Objective Determine whether the Town Board (Board) and Town officials effectively managed the Town’s financial condition. Key Findings The Board and … Determine whether the Town Board Board and Town officials effectively managed the Towns financial …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74