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Selected Aspects of Discretionary Spending
… for each. In addition, the policies should state what type of supporting documentation and formal approvals … certain types of discretionary expenses were proper, what would be considered reasonable amounts for such expenditures, and what documentation would be required to demonstrate that …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-1CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… Remitted to the Department of Civil Service (Report 2018-S-50 ). About the Program The New York State Health Insurance …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… Service. Our initial audit report, issued on January 28, 2019, sought to determine if CVS Health invoiced and remitted …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followHeadstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… of Interest School for Language and Communication Development: Compliance With the Reimbursable Cost Manual ( …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manualVillage of Mount Morris – Justice Court (2013M-152)
… his position. Records were incomplete and, as a result, we could not determine if the amount he remitted to the Village was sufficient to … received and disbursed through the Court. Specifically, we found that the former court clerk altered and deleted …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152State Comptroller DiNapoli Statement on Impact of a Late State Budget
… who must show up at work every day and put in long, hard hours. For the workers that get paper checks or have … confident the Governor and state Legislature are working hard to get the budget done. Now more than ever, we need a …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-statement-impact-late-state-budgetAdministration of the Contract With the Postgraduate Center for Mental Health (Follow-Up)
… With the Postgraduate Center for Mental Health ( 2015-S-88 ). About the Program Our initial report, issued December …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/administration-contract-postgraduate-center-mental-health-followHancock Central School District – Financial Condition (2013M-187)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Hancock Central School District is located in the Towns of Deposit, Hancock and Tompkins in Delaware County. The District is governed by the Board of Education which comprises five elected members. For the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187McLean Fire District - Financial Operations (2017M-296)
… Determine if the Board provided adequate oversight of the District’s financial operations. Key Findings The … approve disbursements prior to payment, but as a result of our audit, District officials implemented a voucher system … continue to use the voucher system established as a result of our audit. The Treasurer should secure District check …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/mclean-fire-district-financial-operations-2017m-296XI-A.6 Auto-Sourcing Purchase Orders – XI-A. Purchasing
… a purchase order (PO) from an approved contract release or purchase requisition. This section does not apply to … do not use SFS to dispatch POs to suppliers. The purpose of this section is to describe the available methods for … POs from approved purchase requisitions that include only items contained in the Item Master. This creates a PO in an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a6-auto-sourcing-purchase-ordersDiNapoli Urges New Yorkers To Spend Holiday Gift Cards
… be turned over by retailers to the Comptroller’s Office of Unclaimed Funds (OUF). In 2024, the office recovered over $21 … gift cards early this new year and remember to check for unclaimed funds . “Tis the season of giving, not losing, so …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsOpinion 2003-5
… G. Cianfarano, Esq., Assistant City Attorney City of Oswego 1 For purposes of this opinion, we have assumed that …
https://www.osc.ny.gov/legal-opinions/opinion-2003-5State Agencies Bulletin No. 1014
To inform agencies of new functionality in PayServ that allows for the selection of a 30 tax rate for nonresident aliens that are income code 15
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1014-withholding-rate-30-nonresident-alien-scholarship-recipientsXIX.4 Suballocations – XIX. Project Costing (PCIP)
… If the suballocated project work is for the same project, per the definition of a project, then there is no need for a … project work is for the same project activities, per the definition of an activity, and the funding source …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix4-suballocationsXII.6.E Making an Emergency Payment – XII. Expenditures
… to vendors when an emergency procurement exists and the vendor cannot be added using the Vendor Add process prior to payment. An emergency procurement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6e-making-emergency-paymentNYS Comptroller DiNapoli and the Fire and Police Pension Association of Colorado Statements on Proposed Settlement of Boeing Lawsuit
… Comptroller Thomas P. DiNapoli and the Fire and Police Pension Association of Colorado (FPPA) issued the following … fiduciary duties in a manner that harmed the company. The pension funds’ lawsuit sought damages and corporate …
https://www.osc.ny.gov/press/releases/2021/11/nys-comptroller-dinapoli-and-fire-and-police-pension-association-colorado-statements-proposedJustice Court Fund: Electronic Filing Common Errors
… elapsed." Report file is being submitted prior to the end of the reporting month. Wait to submit your report until the 1st of the next month. For example, January's report can't be … 1st. "Report period selected is outside justice's term of office." Report file is for a period before your term …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-electronic-filing-common-errorsNanuet Fire District - Credit and Gasoline Cards (2018M-193)
… complete report - pdf] Audit Objective Determine if claims for credit card bills were audited and the purchases were for … are authorized to use the gasoline credit cards, when and how they can use the cards and what documentation is required. District officials agreed …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/12/28/nanuet-fire-district-credit-and-gasoline-cards-2018m-193Community Fire and Rescue, Inc. - Financial Activities (2019M-93)
… Credit card purchases lacked supporting documentation to validate they were for business purposes. Fundraising … lacked adequate recording and reporting and cash was not safeguarded. The Board-required audit of the Treasurer’s … agreed with our recommendations and indicated they have begun implementing corrective action. … Determine if …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93Division of Housing and Community Renewal Bulletin No. DH-94
… should utilize Locked Query #49 to identify a complete list of regular earnings and retroactive adjustments if there …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-94-april-2016-april-2017-and-april-2018-district-council