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XIV.3.A Overview – XIV. Special Procedures
… any and all funds (of the State) in classes and kinds of investments that are identified in this section of law. The … subdivisions on deposit in the State’s General Checking Account (GCA). The daily investments of the STIP are managed by the OSC Pension, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3a-overviewTown of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… collected between January 1, 2016 through May 31, 2021. In August 2023, the former court clerk pled guilty to grand larceny in the second degree, corrupting the government in the second degree, tampering with records in the first …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149State Agencies Bulletin No. 292
… Purpose This bulletin supplements Payroll Bulletin 286 in relation to the processing and taxation of educational … System must be reported to the payroll system (PaySR) in order to effectuate the withholding of taxes. Taxable … File should use the same data elements as shown above in the Time Entry On-Line Instructions. Questions Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/292-educational-assistance-benefits-agency-time-entryTown of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… Purpose of Audit The purpose of our audit was to review the Board's oversight of financial operations, the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… Background The Elmwood Village Charter School, located in the City of Buffalo, Erie County, is governed by a Board … We also reviewed the relevant factors included in the calculation for all five final billings to the school districts and did not identify any discrepancies in the School’s calculation. We selected a judgmental sample …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174IX.12.H Key CMIA Documents – IX. Federal Grants
… expected to be made for each covered program (e.g., payroll, and non-payroll), and methodologies for both development of required …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12h-key-cmia-documentsReview of Advance Contract Payments
… Recover overpayments as appropriate. Implement a policy for new contracts of only sending advance payments when …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsCity of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… report - pdf ] Audit Objective Determine whether the City of Cortland’s (City) non-contractual (NC) employees’ payroll benefits … off, and the Council did not approve all leave drawdown payments. The Director of Administration and Finance and City …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161Village of Belmont – Water and Sewer Operations (2014M-101)
… procedures to determine the causes of water loss and take steps to address the possible causes as they are identified. …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101State Agencies Bulletin No. 994
To provide agency users with an overview of the new online help tool
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/994-line-help-user-productivity-kit-upkTown of Covington – Town Supervisor (2013M-371)
… unable to determine the Town’s true financial condition or effectively monitor the Town’s financial operations. The … appointing a bookkeeper with sufficient technical skills or contracting with an accounting firm to fulfill certain …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371Village of Allegany – Vehicle Fuel (2012M-308)
… purchasing and safeguarding of vehicle fuel inventories for the period June 1, 2012 through September 13, 2013. … of Allegany is located in Cattaraugus County and has a population of approximately 1,800 residents. The Village … Key Findings Village officials did not seek competition when purchasing vehicle fuel as required by GML and the …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Medicaid Program – Medicare Part D Clawback Payments
… overpaid the Medicare Part D prescription drug phased-down state contributions. The audit covered the period January 1, … to make a monthly payment (referred to as the phased-down state contribution, or “clawback” payment) to the federal … to cover part of the cost of prescription drugs for the State’s full-benefit dual-eligible population. Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-medicare-part-d-clawback-paymentsV.3.H Category Code – V. Chart of Accounts (COA) Governance
… The Category Code ChartField is used to identify an item/service being procured. The SFS is configured to use UNSPSC (United Nations Standard Products … are configured in the SFS. Where a Category Code field is used or required, it will be entered at the time the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeXIII.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 … work year. In addition, Business Units may advance funds to an employee for a specific travel event. Process and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advanceRombout Fire District – Board Oversight of Financial Activities (2017M-88)
… with each service provider for the LOSAP. Enter into a new custodial agreement to include only bank and trust …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88DiNapoli: Westchester Sisters Sentenced for Stealing Deceased Mother's Pension
… and Mary Nash hid their mother’s death and tried to cheat the state retirement system,” DiNapoli said. “Now they …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-westchester-sisters-sentenced-stealing-deceased-mothers-pensionWatertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… to make a gift, such as paid trips, to an employee or retiree. It is permissible in our view for a housing … Refrain from making gifts of public funds to employees or retirees. … Watertown Housing Authority Internal Controls …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221Improper Medicaid Payments to a Transportation Provider (Follow-Up)
… a Transportation Provider (Report 2018-S-10 ). About the Program The State’s Medicaid program provides transportation to medically necessary …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/improper-medicaid-payments-transportation-provider-followPutnam Valley Central School District – Financial Condition (2016M-135)
… aside in each reserve, how each reserve would be funded or when the reserve funds would be used. Officials budgeted … reserve fund policies that identify a clear intent or plan regarding the purpose, use and replenishment of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135