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XIV.3.A Overview – XIV. Special Procedures
… Overview Pursuant to the State Finance Law, §98, the State Comptroller shall invest … and keep invested all moneys belonging to any and all funds (of the State) in classes and kinds of investments that … The daily investments of the STIP are managed by the OSC Pension, Investments and Cash Management Division and is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3a-overviewPember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… Purpose of Audit The purpose of our audit was to determine if … provided adequate oversight of the Library/Museum’s financial activities for the period June 1, 2011 through … 2013. Background The Pember Library and Museum is located in the Village of Granville. The Library/Museum is governed …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… over tax receipts and over-the-counter cash receipts for the period July 1, 2012 through August 31, 2013. … operating expenditures were approximately $1.2 million for the fiscal year ending June 30, 2013. Key Findings The … tax certiorari judgments. However, there is no authority for a school district to chargeback any portion of a tax …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Auditors
… you're within nine months of graduating and have completed at least 18 credits in your major. Apply Create an Account …
https://www.osc.ny.gov/jobs/auditorsTown of Marcellus – Supervisor’s Records and Reports (2013M-375)
… The bookkeeper could not provide the Board with fund balance amounts and the reconciled cash balances for each … Separately account for the financial activity and fund balance for each individual special district. Provide monthly financial reports to the Board that include fund balance amounts and reconciled cash balances, in addition to …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-marcellus-supervisors-records-and-reports-2013m-375Town of Galen – Financial Management (2014M-341)
… June 12, 2014. Background The Town of Galen is located in Wayne County and has a population of approximately 4,300. … of an independent public accountant or auditor to do so. In consultation with the Town’s attorney as appropriate, … and manage the ambulance service as a Town department in accordance with law. … The purpose of our audit was to …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341DiNapoli: Bombay Clerk Sentenced for Pocketing Justice Court Fees
… in Dickinson Town Court to three years’ probation and ordered to pay full restitution after his February 1 … misconduct. The thefts were uncovered by DiNapoli’s audit and investigation of the court’s financial operations. "Mr. … 2007, DiNapoli has committed to fighting public corruption and encourages the public to help fight fraud and abuse. New …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-bombay-clerk-sentenced-pocketing-justice-court-feesTown of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… June 5, 2013. Background The Town of Wheatfield is located in Niagara County. The Town is governed by the Town Board, … were not reviewed and approved by the Board, or recorded in the financial system. Town officials have not implemented … that all cash receipts are remitted to the Supervisor in a timely manner. Ensure that all concession stand cash …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mDiNapoli: Son Who Left His Dad’s Body In Morgue Sentenced For Stealing His Retirement Payments
State Comptroller Thomas P DiNapoli announced the sentencing today of Christopher Bunn of Queens for concealing his fathers death to collect his pension and Social Security payments
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-son-who-left-his-dads-body-morgue-sentenced-stealing-his-retirement-paymentsV.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… (COA) is the foundation of the Statewide Financial System (SFS). It provides each business unit, department, … Accounts COA is the foundation of the Statewide Financial System SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesVillage of Almond – Transparency of Fiscal Activities (S9-24-14)
… of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … and bank reconciliations were not provided to the Board for review. The Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14IV.4.A Department Operations – Personal Service – IV. Accounting Codes - Uses and Descriptions
… Account Title Description 50101 Regular Employee – Base Salary Salaries paid to State employees who are in annual … Account Title Description 50201 Temporary Employee – Base Salary Salaries paid to temporary State employees who are in … negotiated payments. 50301 211/212 Retiree – Temp – Base Salary Compensation attributable to reemployment of retirees …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4a-department-operations-personal-serviceIV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… banking information maintained by the State Comptroller. All State tax receipts are recorded to tax categories as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesState Comptroller DiNapoli Releases School Audits
… . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances … $1.1 million in the agency fund’s group health insurance account and $429,000 in excessive reserves over these years. When adding back unused appropriated fund balance, excess money retained in …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli and Westchester County District Attorney: Former Croton-On-Hudson Village Fire Department Treasurer Charged in Theft of Fire Department Funds
… Attorney Anthony A. Scarpino Jr. and the Village of Croton-on-Hudson Police Department announced the surrender and … Money" paid annually to the Fire Department by New York state in connection with the state's two percent tax on fire … an investigation into the allegations and to reach out to the Westchester County District Attorney's Office …
https://www.osc.ny.gov/press/releases/2018/06/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fireState Agencies Bulletin No. 822
… Deposit program are provided in Chapter IV, Part 102 of the Official Compilation of Codes, Rules and Regulations of the State of New York. OSC … on the appropriate action to take if the employee needs to change direct deposit account information. Employees should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/822-direct-deposit-enrollmentsComptroller Dinapoli and A.G. Schneiderman Announce Arrests in Public Corruption Case Involving Developer Who Allegedly Laundered Campaign Contributions to Former Halfmoon Supervisor
… is separately charged with stealing thousands of dollars from campaign accounts. “The law applies to everyone equally, … member of the New York City Council, and elected officials from both parties across New York State,” said Attorney … for $1,000 to the campaign in his or her own name and from his or her bank account. The indictment charges that …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrests-public-corruption-case-involving-developerState Comptroller DiNapoli Releases School Audits
… (Nassau County) The district does not have a comprehensive payroll policy or written overtime procedures. Auditors …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0DiNapoli: NYC Projects $3 Billion Surplus for 2015, Balanced Budget Next Year
… a balanced budget for FY 2016 with relatively small gaps in the following three years, according to a review of the … and a major source of tax revenue, added 2,300 jobs in 2014 (the first job gains since 2011) and is on pace to … ten-year capital strategy totals $83.8 billion through 2025, which is $30 billion (56 percent) larger than the prior …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-nyc-projects-3-billion-surplus-2015-balanced-budget-next-yearXII.8.G Payment Methods – XII. Expenditures
… payments are physical, printed checks that are mailed to the vendor through the United States Postal … are electronic payments made from the State’s bank to the vendor’s bank within two business days after OSC … ACH ACH payments generally require two business days to deposit into the vendor’s account. However, an agency can …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methods