Search
Niagara County – Court and Trust Funds (2015M-228)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2009 through … County officials are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may be provided to the court and …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228Contract Advisory No. 27
… Specific Contracts Guidance : Agencies are encouraged to add language to their contracts requiring their vendors to … payments. Vendors who agree to accept ACH increase the Prompt Payment benefit by ensuring that funds are paid … of ACH are: An efficient and secure method of payment; A more cost effective process than sending a check; and …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/27-electronic-payments-ach-agency-specific-contractsClaryville Volunteer Fire Company – Financial Controls (2014M-53)
… to ensure that financial activity was properly recorded and reported and that Company moneys were safeguarded for the period of … Volunteer Fire Company is a volunteer organization and is associated with the Claryville Fire District, which …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/25/claryville-volunteer-fire-company-financial-controls-2014m-53Multiple Dwelling Property Inspections (2018-MS-1)
… follow-up is accomplished effectively. 1 19 New York Codes Rules and Regulations (NYCRR) 1203.3 (h)(2) 2 See Appendix A. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/03/multiple-dwelling-property-inspections-2018-ms-1Loans: Applying and Repaying
… Retirement Online is the fastest and easiest way to apply for a loan with NYSLRS. You can see how much you are eligible to borrow, what the repayment amount would be and if your … any existing loans and manage your loan payments. Sign in to your Retirement Online account , then look under ‘My …
https://www.osc.ny.gov/retirement/members/loans-applying-and-repayingControls Over Cash Advance Accounts
… internal controls over these accounts to ensure that funds are properly accounted for and payments are only made … business needs. Key Recommendation Reduce the amount of funds held in each advance account to more appropriate levels … practices and anticipated future needs. Return excess funds to the State Treasury. Other Related Audits/Reports of …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsOrdinary Death Benefit – Special 20- and 25-Year Plans
… to an on-the-job accident. The ordinary death benefit is a one-time lump sum payment (your beneficiaries would not receive a monthly pension benefit). The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefitTown of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… resolutions or maintain accurate leave records and, as a result, paid nine employees for unused sick and vacation … so. The Treasurer did not prepare bank reconciliations in a timely manner. The Treasurer did not file 2012-14 annual … and ensure that any employee who receives additional group life insurance coverage pays the correct premium. …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206New York State Comptroller Thomas P. DiNapoli Statement on State Executive Budget Proposal
… an executive budget proposal at a critical moment in our state’s history. As we continue our recovery we are …
https://www.osc.ny.gov/press/releases/2022/01/new-york-state-comptroller-thomas-p-dinapoli-statement-state-executive-budget-proposalIX.7 Overview – IX. Federal Grants
… allow for costs to be 100% expensed to one project, then systemically allocated to the proper project and/or fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7-state-accounting-and-reporting-overviewWatertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… effective, we found the Authority’s management provided weekend trips for five retirees costing $4,962, which … of long and faithful service. However, the values of these weekend trips were more than nominal amounts and we believe beyond tokens of appreciation. Accordingly, the weekend trips could be considered as gifts of public funds, …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… property taxes are received. The Library Fiscal Officer or Treasurer should periodically reconcile tax receipts to …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Village of Allegany – Vehicle Fuel (2012M-308)
… of Allegany is located in Cattaraugus County and has a population of approximately 1,800 residents. The Village … officials and that signed receipts are retained at the time of purchase. Ensure that perpetual inventory records are …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308V.3.H Category Code – V. Chart of Accounts (COA) Governance
… The Category Code ChartField is used to identify an item/service being … use UNSPSC (United Nations Standard Products and Services Code) Category codes statewide. There are over 50,000 … Codes that are configured in the SFS. Where a Category Code field is used or required, it will be entered at the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeV.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance
… associated with its agency. Department is required on all operating statement transactions. It is considered a … to agencies/entities to keep the values unique across the State. Each agency/entity has been assigned three unique … and is organized in the following manner: Level 1: Total State Level 2: Branch of Government Level 3: Constitutional …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agenciesImproper Medicaid Payments to a Transportation Provider (Follow-Up)
… Objective To determine the extent of implementation of the … in our initial audit report, Improper Medicaid Payments to a Transportation Provider (Report 2018-S-10 ). About the … To determine the extent of implementation of the …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/improper-medicaid-payments-transportation-provider-followState Agencies Bulletin No. 2050
… NYSPO users will be required to establish and use MFA at login. New and existing users will not be able to access … Agencies may direct staff to instructions for setting up MFA in NYSPO. The instructions are included in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2050-multifactor-authentication-new-york-state-payroll-onlinePutnam County – Court and Trust Funds (2024-C&T-2)
… read complete report – pdf] Purpose of Review The purpose of our review was … Finance Law, county treasurers are required to submit a report on an annual basis to the State Comptroller accounting for all money, securities and other properties deposited to courts and …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2Jefferson County – Court and Trust Funds (2022-C&T-6)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6State Agencies Bulletin No. 2194
… this bulletin is to inform agencies of revised procedures for requesting payroll information related to garnishments … Background: Due to an increased number of requests for sensitive garnishment and deduction information from … of State Payroll Services’ Deductions Section directly for garnishment or deduction information, either via email or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2194-employee-payroll-deduction-information-requests