Search
Controls Over Selected Expenditures (Follow-Up)
… Objective To determine the extent of implementation of the recommendation included in our … billed for FRE services. Our initial audit report, issued September 4, 2018, examined whether OVS’ internal controls … The Department is not required to respond to this follow-up report. However, we allow 30 days from the date this …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/controls-over-selected-expenditures-followConferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… General Municipal Law 5 authorizes local governments and school districts to pay for the actual and necessary … A “conference” is defined as a convention, conference, or school conducted for the betterment of any local … and not with the local government or school district’s money. Your travel and conference policy should clearly state …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesPublic Safety – 2023 Financial Condition Report
… Within the seven major crime categories, property crimes (Burglary, Larceny and Motor Vehicle Theft), accounted for the …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-safetyMonitoring and Administration of Public Protection Grant Programs (Follow-Up)
… Among these public protection grant programs are the Gun Involved Violence Elimination (GIVE) program and the SNUG … that uses street outreach to address the issues causing gun violence and reduce gun-related incidents. The Division awards SNUG contracts to …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/monitoring-and-administration-public-protection-grant-programs-followControls Over Selected Expenditures
… file a claim within one year of the crime; and cooperate with police, the district attorney’s office, and OVS. OVS … Education Department/Division of State Police: Compliance With the Enough is Enough Act ( 2017-S-38 ) … To determine if …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/controls-over-selected-expendituresMonitoring and Administration of Public Protection Grant Programs
… allowable under the related contracts. The audit covered Gun Involved Violence Elimination (GIVE) grant contracts that … and other stakeholders to reduce and prevent shootings and gun-related deaths. Together, these two programs make up …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/monitoring-and-administration-public-protection-grant-programsState Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Department of Health … which should consist of between 25 and 50 percent of all stops along each route. Auditors found that time points only … the recommendation from the initial report. Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-auditsPublic Safety – 2022 Financial Condition Report
… Number of Crimes and Crime Rates Leveled Off in 2021 According to preliminary data, the number of crimes in seven major categories used by the State Division of … of overall crime trends (Index Crimes) leveled off in 2021, following the first increase in eight years in 2020. …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-safetyTravel FAQs
… report if it’s been more than 30 days after the end of the travel event? The Travel Manual states that two … you may redact personal information from the statement as long as all information for the business-related trip is … your normal start time and/or arrive home at least two hours after your normal end time. The Travel Manual does not …
https://www.osc.ny.gov/state-agencies/travel/travel-faqsTime and Attendance Practices of Selected Employees
… the time and attendance-related records for selected Long Island Rail Road (LIRR) employees reflected their actual … Each MTA agency requires its employees to document their hours worked. Work hours are supported by various documents … "touch" time keeping system). Each agency uses one or more of these mechanisms. This audit, which focuses on the time …
https://www.osc.ny.gov/state-agencies/audits/2014/08/04/time-and-attendance-practices-selected-employeesXIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… for use (i.e., freight and transportation charges, site preparation expenditures, professional fees, and legal claims … such as legal and title fees, damage payments, site preparation costs (clearing, filling, and leveling), and the … cost is considered a part of the cost of the new capital project). The cost of relocating a facility including the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsEmpire BlueCross BlueShield Selected Payments for Special Items for the Period January 1, 2011 Through March 31, 2011
… acquisition costs. Background The New York State Health Insurance Program (NYSHIP) provides health coverage to active … to administer the hospitalization portion of the Empire Plan (Plan), which includes coverage for inpatient and … Payments for hospital services are generally based on standard fee schedules. However, hospitals may be entitled to …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2011-throughWorcester Central School District - Fund Balance Management (2022M-75)
… of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance. The Board annually overestimated appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75State Comptroller DiNapoli Releases Audits
… examinations have been issued. New York City Department of Housing Preservation and Development (HPD): Purchasing Practices at the Linden Plaza Mitchell-Lama Housing Development (2017-N-5) Auditors … rules are limited in scope and do not encourage Linden Plaza officials to make purchases at competitive prices. The …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-auditsOpinion 91-16
… on the basis of an actual count of lines, "[d]isplay advertising shall be charged agate measurement, fourteen … 355, 357 [Superior Ct., N.J., 1971]). The term "display advertising" is not defined for purposes of the Public Officers Law or the CPLR. "Display advertising", however, generally connotes items such as …
https://www.osc.ny.gov/legal-opinions/opinion-91-16Hiring Members with the Enhanced Report – Enhanced Reporting
… or Retirees When hiring employees, it is important to ask the employee whether they are an existing member or retiree of one of the eight public … and they are: An existing NYSLRS member; or A retiree who is receiving a pension from one of the eight public …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/hiring-members-enhanced-reportXVI.3.I Budgetary Presentation – XVI. Financial Reporting
… with the actual cash receipts and disbursements for the year. The cash basis financial plan is presented as a basis … the State's intended spending policy during a given fiscal year. Appropriations (budgetary basis), on the other hand, … reflect what the State intends to disburse during the year. Additional reasons, which support the cash basis …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3i-budgetary-presentationTown of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… based on the prior year’s actual revenue earned and real property taxes to fully finance the total planned …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85Opinion 93-31
… your letter asking whether commissioners of the Rushford Lake Recreation District may be reimbursed for mileage from … the performance of official duties (see, e.g., 1980 Opns St Comp No. 80-593, p 164; 1980 Opns St Comp No. 80-138, p 36; 26 Opns St Comp, 1970, p 84; 16 …
https://www.osc.ny.gov/legal-opinions/opinion-93-31LGAC - Proposed Annual Budget for FY 2018-19
Annual budget report includes actual revenues and expenditures for the preceding fiscal year and estimated revenues and expenditures for next four fiscal years.
https://www.osc.ny.gov/files/debt/pdf/lgac-budget-multi-year-plan-2018-19.pdf