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XIII.2.B Expense Report Submission – XIII. Employee Expense Reimbursement
… POLICY An expense report must be submitted within 30 days of (i) the end of a travel event or (ii) the date the qualified non-travel … refer to Section 4.A – Employee Travel Card Reconciliation of this Chapter for more information) and out-of-pocket …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2b-expense-report-submissionAppointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… for auditing claims may increase the effectiveness of this key control because a claims auditing official would be performing this function as one of his or her primary (or sole) responsibilities. Providing … activity mitigates risks associated with the expenditure of public money. Although boards are not required to …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorAdministration of Self-Insured Workers’ Compensation Plans
… to their injured employees. Virtually all employers in New York State must provide workers’ compensation, and are … Fund, or by electing to self-insure or participating in group self-insurance. Three of the MTA’s agencies – New … and administer their own workers’ compensation claims in accordance with the Law. Key Findings We found that there …
https://www.osc.ny.gov/state-agencies/audits/2020/09/25/administration-self-insured-workers-compensation-plansWhat Not to Report – Legacy Reporting
… Uniform allowance (including maintenance of) Payments made in anticipation of retirement or as an inducement or incentive to retire Payments made in lieu of accepting fringe benefits (For example, an … child care, parking, dental care, etc.), as provided for in Section 125 of the Internal Revenue Code. All monthly …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-not-reportDiNapoli Releases Bond Calendar For First Quarter
… and $400 million is a refunding. The anticipated sales in the first quarter compare to past planned sales of $7.57 … programs. The schedule will be modified and updated in response to changes in program needs and market conditions. It is also contingent …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-releases-bond-calendar-first-quarterUse of New York State Snowmobile Trail Development and Maintenance Funds
… 1985, the New York State Legislature required the Office of Parks, Recreation and Historic Preservation (Parks) to … system. In 1989, Parks completed the plan and the use of the New York State Snowmobile Trail Development and … Program, and planning for the development and maintenance of safe snowmobile trails and facilities. Parks receives …
https://www.osc.ny.gov/state-agencies/audits/2013/01/02/use-new-york-state-snowmobile-trail-development-and-maintenance-funds-0DiNapoli: Five Fortune 500 Companies Reach Agreements on Corporate Political Spending
… New York State Comptroller Thomas P. DiNapoli today announced that five Fortune 500 companies – Coca-Cola … all direct and indirect corporate political spending. As a result of the agreement, the Fund withdrew shareholder … shareholder vote in support of the Fund’s proposal: 2016 Centerpoint Energy Coca Cola Enterprises Raytheon …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-five-fortune-500-companies-reach-agreements-corporate-political-spendingState Comptroller DiNapoli Releases Municipal Audits
… documentation to support efforts were made to obtain the best price. None of the 10 professional service providers … The board decided this was not in county residents’ best interest due to cost and environmental factors. City of …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-municipal-auditsAmusement Park and Fair Ride Safety
… necessary inspections may not have been performed. As a result, our auditors will be conducting additional visits to …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/amusement-park-and-fair-ride-safetyCompliance With State Arts Education Requirements
… education (i.e., visual arts, music, dance, or theater) during their stay to receive a high school diploma. SED … from the cohort of 51,874 students who entered high school in 2007 and graduated with high school diplomas in 2011. These students were the most recently certified …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/compliance-state-arts-education-requirementsUnnecessary and Potentially Illegal Consultant Contract With Former New York State Council on the Arts Executive Director
… $2,100 per month for these services, totaling $25,200 per year. As a result of this dual arrangement, her combined … by the State increased to $135,000. The initial one-year contract between ESDC and Ms. Hitchens ran from August …
https://www.osc.ny.gov/state-agencies/audits/2013/09/26/unnecessary-and-potentially-illegal-consultant-contract-former-new-york-state-council-artsDiNapoli: Many NYC Senior Citizens Remaining Too Long on DFTA Wait Lists for Services
… seniors are waiting months on the New York City Department for the Aging’s (DFTA) client wait lists to get critical … to ensure they complied with the agency’s standards for delivering services to seniors. A random sample of 53 … instances where providers failed to meet DFTA’s standards for delivering timely services to 18 of the clients (34%). …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-many-nyc-senior-citizens-remaining-too-long-dfta-wait-lists-servicesResponsibility for IT Internal Controls – Information Technology Governance
… assurance that operations are functioning as intended. In general, properly designed and implemented controls reduce … performed effectively and assets are safeguarded. The CEO in turn relies upon managers and department heads to … to help inform staff how to achieve objectives set forth in policies. Some local governments and schools use an IT …
https://www.osc.ny.gov/local-government/publications/it-governance/responsibility-it-internal-controlsState Comptroller DiNapoli Releases Audits
… The department has not established adequate controls to effectively monitor and ensure accountability over transportation expenses and performs limited to no central monitoring of payments made through the … not include sufficient detail needed for the department to adequately monitor vehicle repairs and maintenance costs. …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-auditsOperational Advisory No. 32
… Subject : Chapter VII.3 Refund of Appropriation/AP Adjustment Vouchers Guidance : The … Comptroller (OSC) has updated Chapter VII.3 regarding Refund of Appropriation transactions submitted on AP … updated guidelines contain the specific situations when a Refund of Appropriation/AP Adjustment Voucher should be …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/32-refund-appropriation-ap-adjustment-voucher-guidelinesXI.7.C Deferred Payment Arrangements – XI. Procurement and Contract Management
… Office. The agreement establishes a payment schedule in order to satisfy a debt. A DPA represents an arrangement … debt. An agency should follow the process outlined in the DOB Budget Policy and Reporting Manual Item K-0036 to … and Transaction Preparation: DPA transactions are created in the Customer Contracts Module and require a New York State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7c-deferred-payment-arrangementsLists
… Local Governments 2024 Data (updated April 2025) Munis in Stress [ pdf ] Not Filed and Inconclusive [ … [ xlsx ] School Districts 2024 Data (updated January 2025) Schools in Stress [ pdf ] Not Filed and Inconclusive [ …
https://www.osc.ny.gov/local-government/fiscal-monitoring/listsMonitoring the Green Innovation Grant Program
… Green stormwater infrastructure includes a wide array of practices, at multiple scales, that manage wet weather and … green infrastructure is the preservation and restoration of natural landscape features, such as forests, floodplains, … On the local scale, green infrastructure consists of site- and neighborhood-specific practices, such as …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/monitoring-green-innovation-grant-programCost-Saving Ideas: Evaluate the Efficiency of Your Water Delivery System
… water accounting system is a necessary first step in controlling water losses and reducing water system costs. … water system annually. List each source and amount (in gallons) and add the amounts to calculate the total. B. … water. Subtract 10 from the amount calculated in E. G. Calculate the value of excess unaccounted-for …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluate-efficiency-your-water-delivery-systemCost-Saving Ideas: Monitoring Health Insurance Premiums for Retirees
… have the option to receive health insurance coverage after retirement. Among other things, the retirees may be: … eligible persons for a period of time after the eligible retiree dies. required to contribute to the health insurance … Social Security Administration (SSA). The DMF lists over 65 million death records that have been reported to SSA. It’s …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-monitoring-health-insurance-premiums-retirees