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VIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… and must use the designated account codes required for each type of transfer as well as other required fields … below. Operating Transfers are authorized in various State laws but the majority of these transfers are authorized … by the Office of the State Comptroller Bureau of State Accounting Operations (OSC BSAO) upon request of the Director …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfersComptroller DiNapoli Releases State Audits
… today the following audits have been issued: Department of Health Medicaid Program: Improper Payments to a Physical … controls by submitting Medicare claims using the National Provider Identifier (NPI) for his group practice and the … for Medicaid program participation. Department of Health: Overpayments of Certain Medicare Crossover Claims …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-auditsMilitary Service Credit
… the type of discharge and the branch of service. You can: Fax your documents to 518-486-6405 or 518-402-7799; Email …
https://www.osc.ny.gov/retirement/members/military-service-creditGeorgetown Fire District – Board Oversight (2014M-264)
… separate from the Town of Georgetown and Madison County, in which it is located. The District is governed by an … or that annual financial reports were prepared and filed in a timely manner. The Board did not annually audit the … and that annual financial reports are filed with OSC in a timely manner. Annually audit the Treasurer’s financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264Wellsville Central School District – Financial Management (2017M-159)
… Purpose of Audit The purpose of our audit was to review the District’s … the Towns of Alma, Andover, Independence, Scio, Wellsville and Willing in Allegany County. The District, which is … limit for the past three fiscal years by amounts ranging from $1.5 million to nearly $3 million. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159Wayne County – Financial Management (2012M-249)
… our audit was to review the County’s financial condition and management for the period January 1, 2010, to August 31, … Central New York, covers approximately 600 square miles, and has approximately 94,000 residents. The County is … developed budgets containing unrealistic estimates, and maintained substantial fund balances that were not …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Brookhaven Fire District – Procurement and Information Technology (2014M-339)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing procedures and to determine whether the District’s computer system was … methods when purchasing goods and services not subject to competitive bidding. The District did not enter into …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Saranac Central School District – Payroll (2015M-298)
… Background The Saranac Central School District is located in the Towns of Beekmantown, Black Brook, Dannemora, Plattsburgh, Saranac and Schuyler Falls in Clinton County. The District, which operates four schools … performed by the payroll clerk. The Superintendent, or in his absence the Business Administrator, should compare …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Rochester City School District – Payroll and Procurement (2016M-435)
… audit was to determine if the District properly calculated and adequately supported payroll-related payments and payments for goods and services for the period July 1, 2014 through October 25, … Rochester City School District Payroll and Procurement 2016M435 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435Village of Islandia – Overtime (2023M-121)
… of the Village’s overtime was paid to the Fire Marshal and Building Inspector. The overtime paid to them was equivalent … he claimed to have in support of his overtime pay. The Building Inspector approved his own overtime that totaled … $53,719 for the audit period. Village officials and the Building Inspector had no documentation to support the hours …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121Village of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… Background The Village of Castleton-on-Hudson is located in the Town of Schodack, Rensselaer County, and has a …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineVillage of Allegany – Vehicle Fuel (2012M-308)
… purchasing and safeguarding of vehicle fuel inventories for the period June 1, 2012 through September 13, 2013. Background The Village of Allegany is located in Cattaraugus County and has a population of approximately … The Board authorized the payment of more than $2,300 in gasoline purchases using fuel credit cards without …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Halfmoon Town Supervisor Sentenced To 12 Months In Prison
… and United States Attorney Richard S. Hartunian and Andrew W. Vale, Special Agent in Charge of the Albany … of those she swore to serve,” said Special Agent in Charge Andrew W. Vale. “This kind of criminality drains the public’s …
https://www.osc.ny.gov/press/releases/2015/12/halfmoon-town-supervisor-sentenced-12-months-prisonRavena Coeymans Selkirk Central School District – Lead Testing and Reporting (S9-25-7)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit … used in plumbing and has since been identified as toxic to people, especially young children. Lead poisoning can … or causing hearing and speech problems which can lead to greater difficulty performing well in school and beyond. 1 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/ravena-coeymans-selkirk-central-school-district-lead-testing-andCUNY Bulletin No. CU-720
… CUNY Bulletin No CU720 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-720-prepaid-legal-service-benefit-cuny-employeesManual Reporting – Enhanced Reporting
… termination; Days, contributions and payments made during reported pay periods; and Employee earnings. This method is useful when you need to submit a … make up an employee’s pay, you assign them NYSLRS earnings codes that are matched to the payroll codes you use …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/manual-reportingCost-Saving Ideas: Managing Your Travel and Conference Expenses
… training classes, generally you may only reimburse them for authorized expenses that they actually incur and are … transportation costs such as tolls, parking and rental car costs A certification statement signed by the employee to … employees follow travel policy requirements. The auditing body, usually the governing board, or an official (such as …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expensesDiNapoli: State Medicaid Program Made More Than $100 Million in Duplicate Payments
… care organizations (MCOs). The Department of Health (DOH) pays MCOs a monthly premium for each enrolled recipient … this has not been the case. From Jan. 2014 to June 2018, DOH inappropriately made $102.1 million in Medicaid payments … that certain actions have been and will be taken to address them. The department’s full response and auditors’ …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-state-medicaid-program-made-more-100-million-duplicate-paymentsArea #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… should maintain an inventory of information assets (i.e., data) that classifies the data according to its … protect their IT resources, including data, if they do not know what resources they have and where those resources …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesTaxes and Your Pension
… to federal income tax. Your federal tax withholding is the amount of federal income tax withheld from your monthly pension payment. Your 1099-R tax form shows the taxable amount of your pension and is provided annually … general information about which states tax pensions, visit the Retired Public Employees Association’s NYS Pension …
https://www.osc.ny.gov/retirement/retirees/taxes-and-your-pension