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Auditing Travel/Conference Claims – Travel and Conference Expense Management
… auditing process involves reviewing information contained in the claim/voucher packet, including appropriate approvals, … the general questions described below should be included in every examination of travel claims. 10 Was the travel … correct on the travel form? Is there sales tax included in hotel charges? Is there conference or training …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsXII.6.E Making an Emergency Payment – XII. Expenditures
… process prior to payment. An emergency procurement is one in which an urgent and unexpected situation occurs where … resulting from a Business Unit’s failure to properly plan in advance to process under normal business practices does … is over the State Finance Law §112 approval threshold. In addition, if the Business Unit is seeking a waiver from …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6e-making-emergency-paymentState Comptroller DiNapoli Releases School Audits
… District and the White Plains City School District . “In an era of limited resources and increased accountability, … unrestricted unappropriated fund balance levels are in accordance with statutory requirements, and budget … and reserves while limiting tax increases, resulting in a deficit unrestricted fund balance of $435,655 at the end …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-school-auditsSelected Aspects of Toll Collections
… flow, and allow for non-stop travel on the Thruway, in November 2020, NYSTA completed a system-wide conversion to … Customers may obtain an E-ZPass transponder (tag) to use in their vehicle by completing an application. NYSTA also … cashless tolling, invoicing, and receivables collection. In December 2019, NYSTA established the Office of the Toll …
https://www.osc.ny.gov/state-agencies/audits/2025/09/23/selected-aspects-toll-collectionsMedicaid Program – Improper Episodic Payments to Home Health Providers
… the Medicaid program made improper payments to Certified Home Health Agencies under the Episodic Payment System. The … new Episodic Payment System (EPS) to reimburse Certified Home Health Agencies (CHHA) for health care services provided to Medicaid recipients in the home. CHHAs provide various services including, but not …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/medicaid-program-improper-episodic-payments-home-health-providersAll My Children Day Care – Compliance With the Reimbursable Cost Manual
… ended June 30, 2015, AMC reported approximately $8 million in reimbursable costs for its SEIT program. Key Findings AMC … commingling program funds – a practice that is not in compliance with its own stated policy. For fiscal year … ended June 30, 2015, we recommend SED disallow $5,300,127 in reported costs that did not comply with the requirements …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/all-my-children-day-care-compliance-reimbursable-cost-manualNew York Youth Jobs Program
… and Finance. Background The Program, which was established in 2011 under section 25-a of the New York State Labor Law … is intended to create jobs and spur economic growth in the State by establishing incentives for employers to hire … unemployed, disadvantaged youth aged 16 to 24 who live in New York State, with a focus on 13 cities and towns. Labor …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/new-york-youth-jobs-programState Agencies Bulletin No. 2113
… the Office of Parks, Recreation and Historic Preservation in the following bargaining units who meet the eligibility … BU05 Background Pursuant to the side letter contained in the 2021-2026 Agreements between the State of New York and … Employees Association (CSEA) and a side letter contained in the 2019-2023 Agreement between the State of New York and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2113-2023-special-assignment-duty-pay-calendar-year-2022CUNY Bulletin No. CU-826
… and Machinist Titles. Affected Employees: CUNY employees in Auto Mechanic and Machinist titles are affected. … provides for a 2025 rate increase for employees in the titles of Auto Mechanic and Machinist. Effective … process the 2025 rate increases may be entered beginning in Institution Pay Period 03C, paychecks dated 05/15/2025. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-826-cuny-2025-rate-increases-auto-mechanic-and-machinist-titlesCUNY Bulletin No. CU-828
… Plant Tender Titles. Affected Employees: CUNY employees in High Pressure Plant Tender titles are affected. … provides for a 2025 rate increase for employees in the title of High Pressure Plant Tender. Effective Dates: … process the 2025 rate increases may be entered beginning in Institution Pay Period 04C, paychecks dated 05/29/2025. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-828-cuny-2025-rate-increases-high-pressure-plant-tender-titlesTown of Bethlehem – Information Technology (2025M-25)
… Information Service Specialist and Help Desk Technician. In addition, the Police Department has a Senior Network and … and loss. Officials also have minimal assurance that in the event of a disruption or disaster (e.g., a ransomware … help resume, restore or repair critical IT systems or data in a timely manner. Officials also did not monitor employee …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-bethlehem-information-technology-2025m-25CUNY Bulletin No. CU-813
… Engineer Titles. Affected Employees: CUNY employees in the titles of Oiler, Stationary Engineer, and Senior … provides for a 2025 rate increase for employees in the titles of Oiler, Stationary Engineer, and Senior … process the 2025 rate increases may be entered beginning in Institution Pay Period 24C, paychecks dated 03/06/2025. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-813-cuny-2025-rate-increases-oiler-stationary-engineer-andDiNapoli: Office of Children and Family Services Can Improve Efforts to Investigate Child Fatalities
… child abuse or child fatalities, can take additional steps to protect children from harm. “The findings in this audit should be a sobering call to action to ensure New York’s vulnerable children are protected,” … child abuse or child fatalities can take additional steps to protect children from harm …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-office-children-and-family-services-can-improve-efforts-investigate-child-fatalitiesCost-Saving Ideas: Overtime Planning and Management
… and benefits by even a small percentage can result in significant savings. Employee salaries and benefits, … 8 to 30 percent of wages paid to highway employees in New York State are for overtime. A written plan to guide the assignment of overtime hours in the most efficient and effective manner can help control …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-overtime-planning-and-managementState Comptroller DiNapoli Releases Audits
… Grant Programs (Follow-Up) (2021-F-21) An audit released in April 2020 found that the Division had adequately … part of an Internet address, such as .com, .net, or .org. In March 2012, DoITT entered into a franchise agreement with … collected only one of the four agreed-upon revenue sources in the city’s contract with the vendor during the audit scope …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Municipal Audits
… Preschool and Children and Family Services Unit . "In today's fiscal climate, budget transparency and … projects. The town could have saved approximately $10,200 in issuance costs related to the bonds and approximately $19,200 in annual interest on debt. Town of Canaan – Board Oversight …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… and check payments ($78,441) to questionable businesses in which there was no evidence that they provided any … maintain a Board member’s property with no lease agreement in place. The work performed raises potential issues under … The New York State Constitution, because no contract was in place at the time. The constitution generally prohibits …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsTown of Davenport – Transparency of Fiscal Activities (S9-25-28)
… as that reports are complete and accurate. Furthermore, in light of a town board’s responsibility to oversee the … for the general fund and highway fund appropriations in fiscal year 2024 and provided essential services to the … financial records and reports for fiscal year 2024 in accordance with New York State (NYS) Town Law (Town Law). …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/17/town-davenport-transparency-fiscal-activities-s9-25-28State Police Bulletin No. SP-226
… Employees Employees of the Division of State Police in the State Police Investigators Unit (BCI) – BU62 who meet … Senior Investigators and Investigator Specialists in Bargaining Unit 62. Effective Dates The April 1, 2022 2% … Employees with a Comp Rate Code of ANN who are in BU62 The attached April 1, 2022 Salary Schedule reflects …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-226-april-1-2022-2-salary-increase-state-police-employees-represented-newState Comptroller DiNapoli Releases Municipal Audits
… board cannot ensure district assets are fully safeguarded. Fine Fire District – Audit Follow-Up (St. Lawrence County) The review looked at Fine Fire District’s progress in implementing recommendations in a prior audit, Fine Fire District – Board Oversight (2023M-81) , released in …
https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-releases-municipal-audits-0