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Failing To Adhere to Policy and Proper Procedures – Travel and Conference Expense Management
… and they must understand the consequences of the failure to meet these requirements. Your policy should specifically … including among other things: Denial of reimbursement to employees who do not submit required and appropriate … of unreturned cash advances for conference expenses against an employee’s paycheck. General Municipal Law 11 …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/failing-adhere-policy-and-proper-proceduresTown of Canton - Compensation and Benefits (2018M-159)
… to permissive referendum requirements. Set the salary or hourly wage of all officers and employees. Implement …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159City of Hudson - Payroll and Accrued Leave (2020-14)
… whether City officials ensured employees’ salaries and the amounts withheld for benefits were accurate, and leave accrual records were properly maintained and …
https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14DiNapoli: Trouble Ahead for Local Governments and Schools
… more flexibility in repaying debt and using reserve funds for pandemic-related expenses. The legislation has …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-trouble-ahead-local-governments-and-schoolsTown of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… Purpose of Audit The purpose of our audit was to review the Town’s accounting records and reports for the … through July 31, 2012. Background The Town of Amsterdam is located in Montgomery County and has a population of … The Board does not receive all the financial information it needs to monitor the Town’s financial operations. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Cortland County - Financial Management and Reporting (2019M-162)
… the Legislature ensured County officials had accurate and complete financial information with which to manage … to address deficiencies identified in previous audits and will pay at least $428,800 to several accounting firms to correct the accounting records. Did not have policies and procedures in place to receive or ensure others received …
https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162Town of Bovina - Records and Reports (2019M-200)
… and other financial reports to the Board. File AUDs in a timely manner. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-bovina-records-and-reports-2019m-200University at Albany – Sabbatical and Other Paid Leave
… leave request that he intended to take leave "with full pay leading to retirement." SUNY has not implemented …
https://www.osc.ny.gov/state-agencies/audits/2013/07/30/university-albany-sabbatical-and-other-paid-leaveTown of Keene – Records and Reports (2024M-27)
… of Keene (Town) Supervisor maintained complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively … The Supervisor did not maintain complete, accurate and timely accounting records. As a result, the Board lacked …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27State Comptroller DiNapoli Releases State Audits and Examinations
… to maintain supporting documentation, including payroll records, time sheets, paystubs, or canceled checks, …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinationsForensic Audit of Dual Employment Approvals and Conflicts
… worked for a New York State or City agency had approval to do so; were working their required hours at each employer; … Background The MTA provides transportation services in and around the New York City metropolitan area. MTA's Code … staff with appropriate guidance, monitor compliance, and take follow-up action as appropriate. Recoup the $108,000 in …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/forensic-audit-dual-employment-approvals-and-conflictsDiNapoli Releases Bond Calendar for June and July
… by the Office of the State Comptroller. The prospective calendar includes anticipated bond sales by the following … Jersey, and the Triborough Bridge and Tunnel Authority. Calendar Securities Coordinating Committee (SCC) Forward Issuance Bond Calendar … New York State Comptroller Thomas P DiNapoli today …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-releases-bond-calendar-june-and-julyControls Over Vehicle Use and Transportation-Related Expenses (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Controls Over Vehicle Use and … required to negotiate costs with the private repair shops in its network and ensure costs are competitive and … $9.5 million to the Contractor and more than $10.2 million in commercial fuel purchases using the statewide refueling …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-vehicle-use-and-transportation-related-expenses-followTown of Morehouse – Records and Reports (2021M-182)
… Town Supervisor (Supervisor) maintained complete, accurate and timely financial records and reports. Key Findings The Supervisor did not maintain the Town’s accounting records and reports in a complete, accurate, up-to-date or …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182Use, Collection, and Reporting of Infection Control Data
… is collecting necessary data to make informed decisions and promote strong infection prevention and control policies, and whether the data collected by the Department, including …
https://www.osc.ny.gov/state-agencies/audits/2022/03/15/use-collection-and-reporting-infection-control-dataUnitedHealthcare: Improper Payments for Acupuncture and Acupuncture-Related Services
… The Empire Plan is the primary health benefits plan for NYSHIP, serving about 1.1 million members. Civil Service … acupuncture. United defines acupuncture as a technique for treating certain painful conditions by passing long thin … to December 31, 2019, United paid more than $247 million for acupuncture services and more than $48 million for …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/unitedhealthcare-improper-payments-acupuncture-and-acupuncture-related-servicesProject Tracking Systems and Economic Assistance Program Evaluations
… complexity of its various economic development programs. In 2016, ESD’s Board of Directors voted to replace its … of ESD’s loan and grant projects to Dynamics was completed in early 2019. ESD budgeted $2.9 million for the …
https://www.osc.ny.gov/state-agencies/audits/2021/10/18/project-tracking-systems-and-economic-assistance-program-evaluationsMaintenance and Inspection of Event Recorder Units (Follow-Up)
… of implementation of the seven recommendations included in our initial audit report, Maintenance and Inspection of … The Metropolitan Transportation Authority (MTA) is a public benefit corporation chartered by the New York State … (Transit) is the largest public transportation agency in North America and one of the largest in the world. As of …
https://www.osc.ny.gov/state-agencies/audits/2021/10/21/maintenance-and-inspection-event-recorder-units-followVII.10.F Cash Advance Reconciliations and Annual Confirmation – VII. State Revenues and Appropriated Loan Receivables
… see Chapter XIV, Section 4.C – Bank Account Reporting and Reconciliations of this Guide. Reconciling your cash advance bank accounts monthly aids in fraud reduction and facilitates timely completion of the annual confirmation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10f-cash-advance-reconciliations-and-annual-confirmationWassaic Fire District – Purchasing and Claims Processing (2017M-8)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing practices and claims … 30, 2016. Background The Wassaic Fire District (District) is a district corporation of the State, distinct and separate … from the Town of Amenia, in Dutchess County. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8