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Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… diem rates. A credit card company was allowed to directly withdraw 18 payments totaling approximately $4 million from the College’s bank account prior to audit. A travel agent who is not an … action. Appendix B includes our comments on issues raised in the College’s response letter. …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expendituresIX.10.C Federal Treasury Offset Program (TOP) Agency Responsibilities – IX. Federal Grants
… payment to the federal government promptly or contest the billing. If a notice of unpaid debt is received by a state … state agencies are responsible for resolving federal billing issues. Neither the Department of Treasury nor OSC … to the OSC Bureau of State Accounting Operations, Federal Billing and Projects team at [email protected] . Per …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10c-federal-treasury-offset-program-top-agency-responsibilitiesCity of Amsterdam - Budget Review (B22-5-3)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2022-23. Background Chapter 531 of the Laws of … the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings City …
https://www.osc.ny.gov/local-government/audits/city/2022/04/27/city-amsterdam-budget-review-b22-5-3State Agencies Bulletin No. 1038
… and Internal Revenue Service Publication 525, the recovery of wages in the current year for an overpayment occurring in … year. In order to comply with this regulation, the Office of the State Comptroller (OSC) has created new Additional Pay … information regarding the withholding and reporting of taxes for recovered overpayments, refer to Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1038-new-additional-pay-earnings-codes-and-procedures-recoveringNiagara Falls City School District – Fuel Accountability (2015M-178)
… The Niagara Falls City School District is located in Niagara County. The District, which operates 11 schools …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… approvals were obtained for capital project (Project) change orders. Key Findings The Board and District officials … that all Project change orders were submitted as required to the New York State Education Department (SED) for … totaling approximately $2 . 7 million were not submitted to SED, as required, for the Commissioner of Education’s …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersLynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
… properly filed, the District may have realized $10,107 in additional Medicaid reimbursements. In addition, officials: Did not establish written Medicaid … and retained for all such encounters. Except as specified in Appendix A, officials agreed with our recommendations. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81Town of Stafford – Capital Projects (2024M-17)
… relied on an engineering firm (Engineer) and a financial advisor (Advisor) to manage the capital projects, the Board … portion of the costs to construct water districts was paid for by taxpayers not living in or receiving benefit from … monthly itemized capital project budget-to-actual reports for the Board. Include eligible expenditures totaling $3,496 …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… County. The District is a district corporation of the State, distinct and separate from the Town, and is governed …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39Town of Fishkill – Apparent Misappropriation of Senior Center Funds (2013M-246)
… activity and to assess the Board’s oversight of the Center for the period of January 1, 2011, to March 31, 2013. … County. The Town Board is the legislative body responsible for managing Town operations. The Recreation Department reported revenues for the years 2011 and 2012 were $315,222 and $383,957, …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-fishkill-apparent-misappropriation-senior-center-funds-2013m-246Opinion 91-29
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … -- Treasurer's Powers (liability for tax moneys) INSURANCE LAW, §§9104, 9105; NOT-FOR-PROFIT CORPORATION LAW, … Association of Lakeview may not expend foreign fire insurance tax moneys to pay for an eye care plan, hospital …
https://www.osc.ny.gov/legal-opinions/opinion-91-29Selected Travel Expenses
… Authority (MTA) - Long Island Rail Road’s (LIRR) expenses for travel and entertainment were appropriate and documented for MTA business purposes. The audit covers from January 4, … Long Island. The MTA issues policies, procedures and rules for its staff to follow. The MTA created the All-Agency …
https://www.osc.ny.gov/state-agencies/audits/2015/03/23/selected-travel-expensesThe ARC of Ulster-Greene - Compliance With the Reimbursable Cost Manual (2015-S-60), 90-Day Response
To establish the preschool special education tuition reimbursement rates used to bill public funding sources that are supported by State aid payments
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s60-response.pdfThe ARC of Ulster-Greene - Compliance With the Reimbursable Cost Manual (2015-S-60)
To establish the preschool special education tuition reimbursement rates used to bill public funding sources that are supported by State aid payments
https://www.osc.ny.gov/files/state-agencies/audits/pdf/SGA-2016-15s60.pdfState Agencies Bulletin No. 1782
… Purpose The purpose of this bulletin is to provide agency instructions for … are affected. Background Article 49.1 and Article 49.2 of the 2016-2021 ISU Agreement between the State of New York and the Civil Service Employees Association and … The purpose of this bulletin is to provide agency instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1782-2019-uniform-maintenance-allowance-and-2019-work-related-clothingCUNY Bulletin No. CU-575
… Purpose To inform agencies of OSC’s automatic processing of the December 2016 minimum wage increases for hourly … from Carmelo Batista, Jr. authorizing implementation of an increase to minimum wage in December for years 2016, … This bulletin informs agencies of OSCs automatic processing of the December 2016 minimum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-575-minimum-wage-increase-hourly-employees-classified-staffState Agencies Bulletin No. 2175
… Purpose: The purpose of this bulletin is to provide agency instructions for … are affected. Background: Article 49.1 and Article 49.2 of the 2021-2026 ISU Agreement between the State of New York and CSEA and the Office of Employee Relations … The purpose of this bulletin is to provide agency instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2175-2023-csea-work-related-clothing-allowance-and-2023-uniform-maintenanceState Agencies Bulletin No. 2073
… Article 49.2 of the 2021-2026 ISU Agreement between the State of New York and the Civil Service Employees Association (CSEA) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2073-2022-csea-work-related-clothing-allowance-and-2021-uniform-maintenanceReview of the American Academy of Pediatrics
… (CDC) for outreach activities that provide information on immunizations to pediatric providers and the public. To …
https://www.osc.ny.gov/state-agencies/audits/2015/09/29/review-american-academy-pediatricsState Agencies Bulletin No. 1429
… on the GOER memorandum dated 10/14/15 under Attachment B. UAC – Uniform Allowance Clothing ISU Note: Employees covered … or the Time Entry Interface (NPAY502) using Earnings Code UAC. Earnings Begin Date: 10/01/15 or the date the employee … Income taxes will be calculated using the employee’s current Tax Marital Status and Withholding Allowance on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1429-2015-uniform-maintenance-allowance-and-2015-work-related-clothing