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VIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… A Revenue transfer is used to adjust or reclassify previously posted revenue accounting … funds. Revenue Transfers include, but are not limited to, the following types of transactions: Transfer of receipts … Redistribution of revenues previously credited in one fund to another fund Redistribution of revenues previously …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersXI-A.4 Procurement Card Use – XI-A. Purchasing
… for payment. This facilitates a cost effective method of procurement and a direct way to obtain rebates. However, … on the contract. In addition, for all single purchases of $10,000 or more, agencies must use a PO in conjunction … the requirements in Chapter XI-Section A3 Purchase Orders of this Guide. Process and Transaction Preparation: When …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a4-procurement-card-useTompkins County Industrial Development Agency – Board Oversight (2015M-33)
… Although the Board approved the IDA projects submitted to it, the Board did not provide adequate oversight during its …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardAltona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the … Altona Volunteer Fire Company, Inc. is located in the Town of Altona in Clinton County. The Company, which provides fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mBelfast Central School District – Procurement (2016M-317)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement … Belfast Central School District is located in the Towns of Allen, Angelica, Belfast, Caneadea and New Hudson in … 340 students, is governed by an elected seven-member Board of Education. Budgeted general fund appropriations for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317CUNY Bulletin No. CU-726
… affected. Background Pursuant to Section 6220 of New York State Education Law, yearly increments are to be paid in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-726-january-2022-city-university-new-york-cuny-incrementsCUNY Bulletin No. CU-695
… affected. Background Pursuant to Section 6220 of New York State Education Law, yearly increments are to be paid in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-695-january-2021-city-university-new-york-cuny-incrementsVacancies at the Clinton Towers Mitchell-Lama Housing Development
… timely manner. Our audit focused on the period January 1, 2012 through March 31, 2017. Background The Mitchell-Lama … in a timely manner. We found that for the period January 2012 through March 2017, an average of 13 apartments each …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/vacancies-clinton-towers-mitchell-lama-housing-developmentDiNapoli: Local Sales Tax Collections Down for Third Quarter 2020
… state saw at least some increase over the third quarter of 2019, although these increases were not as strong as in the … 6.4 percent in the third quarter over the same period in 2019, with particularly strong growth in building material … decline in collections compared to the same month in 2019, while the rest of the state rose 19 percent. However, …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-local-sales-tax-collections-down-third-quarter-2020Medicaid Program – Overpayments for Medicare Part C Claims
… Medicaid made improper payments on Medicare Part C claims for recipients covered by Medicare Advantage Plans. The audit … Plans (Plans). Plans reimburse health care providers for services rendered to enrollees. Many Medicaid recipients … Part C claims, including the hospitals identified in this report, and ensure corrective steps are taken. Enhance …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/medicaid-program-overpayments-medicare-part-c-claimsDiNapoli Announces State Contract and Payment Actions for April 2017
State Comptroller Thomas P DiNapoli announced today his office approved 903 contracts valued at $123 billion and approved nearly 42 million payments worth nearly $115 billion in April
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-announces-state-contract-and-payment-actions-april-2017CUNY Bulletin No. CU-487
… Effective Date(s) Based on the Summer 2014 RF Summer Salaries – Semi-Monthly Certification and Paydate Deadlines … Payment Authorization Form and the Summer 2014 RF Summer Salaries – Semi-Monthly Certification and Paydate Deadlines …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-487-2014-city-university-new-york-cuny-research-foundationUnified Court System Bulletin No. UCS-210
… Bonus is included as salary for retirement purposes. Tax Information The Judicial Ratification Bonus is taxable … regarding withholding taxes may be directed to the Tax and Compliance mailbox. … To provide agency instructions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-210-2015-judicial-ratification-bonus-bargaining-unit-sdComptroller DiNapoli Releases School District Audits
… School for Applied Technologies – Student Enrollment and Billing (Erie County) Auditors found that 34 of the 60 … for three students to the incorrect district of residence and underbilled four additional students’ district of … as proprietary services because they were recommended and used by other school districts. Officials also did not …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases State Audits
… today the following audits have been issued: Department of Health (DOH): Improper Payments Related to the Medicare … However, further actions are still needed as millions of dollars in questionable and improper Medicaid payments … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases School District Audits
… did not always ensure claims were properly audited before payment. Auditors reviewed 150 claims packets totaling … million were not adequately supported or reviewed prior to payment. Pearl River Union Free School District – Fixed … not always adequately supported or properly audited before payment. The claims auditor did not determine if claims were …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases School District Audits
… and performed all aspects of financial transactions with little oversight. Auditors found they failed to … officials did not review or reconcile electronic payments with cash receipts records to verify that all amounts were …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal Audits
… and highway funds and water district beginning 2020 with budgetary deficits. The board did not adopt realistic … officials did not enter into a service level agreement with the town’s IT service providers. Sensitive IT control …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … implemented four, and did not implement two. New York State Health Insurance Program: CVS Health: Temporary Holding …
https://www.osc.ny.gov/press/releases/2019/11/state-comptroller-dinapoli-releases-auditsPopulation Data, Resources and Publications
… Environmental Indicator 1 for local governments uses population estimates from the United States Census Bureau. … 2020 Census: Municipal Population Shifts in New York State November 2021 - This report highlights the results of … interactive map that provides census population statistics by age, race and ethnicity, along with housing trends, for …
https://www.osc.ny.gov/local-government/resources/population-data-resources-and-publications