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XIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… Rules and Regulations allow continuous travel advances up to $400 to employees whose duties require overnight assignments away … Process and Document Preparation: Business Units must have procedures to ensure timely accounting of travel …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advanceState Comptroller DiNapoli Releases School District Audits
… while the board and district officials used $3.1 million in excess reserve funds as a financing source for a capital … applicable statutes. Appropriations were overestimated by a total of $7 million from 2015-16 through 2018-19. An … state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… controls for over-the-counter receipts. The Library does not have procedures in place to record all receipts at …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Tuckahoe Common School District – Purchasing (2013M-158)
… of Audit The purpose of our audit was to examine the District’s controls over purchasing for the period July 1, … 2011, to February 28, 2013. Background The Tuckahoe Common School District is located in Suffolk County in the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Housing Assistance – Federal Funding and New York
… $10.1 billion for these households in 2024. This funding does not go through the State’s budget; rather, it is …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/housing-assistanceUnified Court System Bulletin No. UCS-316
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the retroactive April 2021 and April 2022 Unified Court …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-316-april-2021-and-april-2022-state-new-york-unified-court-systemReporting Regulation for Elected or Appointed Officials
… using the standard work day and reporting resolution form provided by the retirement system or a form or format approved by the retirement system. Such …
https://www.osc.ny.gov/retirement/employers/reporting-regulation-elected-or-appointed-officialsOpinion 2008-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … 1 The collective bargaining agreement does not expressly state how the cash payment is to be calculated. It appears, …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6Opinion 2005-3
… LAW §§402, 1709(11); GENERAL MUNICIPAL LAW §§72-j, 109-b: A union free school district is not authorized to construct, or enter into a lease for the construction of, a parking garage to be used primarily for commercial purposes. In addition, a …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3Comptroller DiNapoli Releases Municipal Audits
… , Willsboro Fire District and the Town of Wilson . “In today’s fiscal climate, budget transparency and … making payment on the claims creates a deficiency in the district’s internal controls over claims processing. … The treasurer does not maintain running cash balances in the check book registers, maintain accounting records with …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsCredit for Previous or Military Service – En-Con Police Officers Plan
… service may be recredited and your date of membership and tier restored. However, an earlier tier of membership does … and contact us with any questions you may have. For reinstatement to Tier 1, Tier 2 or to an earlier membership …
https://www.osc.ny.gov/retirement/publications/1822/credit-previous-or-military-serviceClaryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… balances. Because of these weaknesses, we selected all 39 check disbursements totaling $29,914 from January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mCity of Yonkers – Budget Review (B18-6-7)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and … appropriation at a level to provide flexibility to deal with unanticipated or insufficient appropriations. … …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7Town of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)
… of our audit was to review the Town’s cash receipts and assess the completeness and accuracy of the Town’s records and reports for the period January 1, 2009 through May 31, …
https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-andWithdrawing Your Contributions and/or Your Membership – Special 20- and 25-Year Plans
Special 20 and 25Year Plan for PFRS Tiers 2 3 Article 11 5 and 6 under Sections 384 384d and 384e Withdrawing Your ContributionsMembership
https://www.osc.ny.gov/retirement/publications/1517/withdrawing-your-contributions-andor-your-membershipCredit for Previous or Military Service – Regional State Park Police Plan
… and tier restored. However, an earlier tier of membership does not always result in a better benefit. Please review …
https://www.osc.ny.gov/retirement/publications/1867/credit-previous-or-military-serviceTown of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… not provide adequate oversight. Employees did not always use the time clock to clock in and the Superintendent was … prior authorization to work overtime, Town officials do not have adequate assurance that the hours submitted by …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324Hughsonville Fire Company – Financial Activities (2014M-201)
… Board’s oversight over the Company’s financial activities for the period January 1, 2013 through February 28, 2014. … Fire District. Gross receipts and disbursements for the fiscal year ended December 31, 2013 totaled $60,520 … Board has not developed adequate policies and procedures for the procurement of goods and services, credit card use, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201City of Glen Cove – Budget Review (B7-14-16)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt totaling $12.8 million to … revenues to resolve systemic structural imbalances in its budget. Present budgets that appropriately attribute …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16Administration of the Article 8-A Loan Program (Follow-Up)
… and making other needed repairs. We found that HPD does not verify the accuracy of building owner affidavits …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/administration-article-8-loan-program-follow