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Conclusion – Travel and Conference Expense Management
… The lack of effective controls over travel and conference expenses will create an opportunity for questionable or possibly fraudulent expenses to occur and not be detected. The managers of each organization should … minimize the risk of abuse (or fraud) occurring in travel and conference expenses. Managers should also be familiar …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionManagement of Cash and Investments
… Authority effectively managed its cash and maximized its return on investments. Our audit scope period was January 1, … certain important practices to manage cash and to maximize return on its investment portfolio. However, improvements are … Authority effectively managed its cash and maximized its return on investments …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investmentsOrleans County – Department of Social Services (2012M-222)
Orleans County Department of Social Services 2012M222
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222Introduction – Travel and Conference Expense Management
… Officers and employees often travel as part of their official duties, whether it is to attend conferences, … Officers and employees often travel as part of their official duties whether it is to attend conferences training …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionVertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… which was granted a five-year charter by the Board of Regents of the University of the State of New York in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mErie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… million, which is most likely attributable to activity in prior fiscal years. District officials did not seek …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultTown of Lebanon – Justice Court (2013M-247)
… and reporting of activities. Justice Bartlett failed to account for all moneys received, resulting in a $2,295 shortage in the Justice’s account. The Justice did not prepare monthly bank or … report ticket dispositions to the DMV or close his bank account as required when he resigned. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Cheektowaga Central School District - Capital Project Management (2022M-90)
… for. As a result, voters were not afforded the opportunity to approve or reject the added work. Without the additional … did not ensure change orders were submitted timely to the New York State Education Department (SED) for … competition through bids when required, or request quotes to provide assurance the District is receiving the lowest …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90Town of Exeter – Town Clerk/Tax Collector (2024M-15)
Determine whether the Town of Exeter Town Town ClerkTax Collector Clerk recorded deposited and remitted collections accurately and in a timely manner
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Rapids Fire Company – Credit Cards (2023M-86)
… Audit Objective Determine whether the Rapids Volunteer Fire Company (Company) credit card purchases were made by … audit fire company rapids …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Town of Ripley – Town Clerk Collections (2024M-139)
… recorded, deposited, remitted and reported all collections in a timely and accurate manner. Key Findings The Clerk did … always record, deposit, remit and report all collections in a timely and accurate manner. As a result, there was an … for money to be lost or used for inappropriate purposes. In addition, the longer collections remain unremitted, the …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139Town of Perth – Conflict of Interest (2024M-142)
… Determine whether any Town of Perth Town Board Board members had prohibited interest in nonpayroll …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Hammondsport Central School District – Multiyear Planning (2024M-54)
… of the 4 percent statutory limit imposed on the level of surplus fund balance that may be maintained. As a result: District officials maintained surplus fund balance levels at more than three times the 4 percent allowed by New York State Real Property Tax Law Section 1318. Five reserves totaling $2.3 million …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54State Agencies Bulletin No. 296
… The attached file layouts for the NHRP 716 and the NHRP 517 replace the previous file layouts on the attachment. The … Revised Data Capture Files NHRP 716 and NHRP 517 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/296-revised-data-capture-files-nhrp-716-and-nhrp-517Medicaid Program – Accuracy of Medicaid Eligibility Determined by NY State of Health
… NY State of Health (NYSOH, New York’s online health plan marketplace) properly sent accurate, complete, and … to Medicaid recipients. NYSOH is the State-run health plan marketplace organized under the Department where … whether NY State of Health NYSOH New Yorks online health plan marketplace properly sent accurate complete and timely …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-accuracy-medicaid-eligibility-determined-ny-state-healthVillage of Washingtonville – Budget Review (B26-6-1)
… the significant revenue and expenditure projections in the Village of Washingtonville’s (Village’s) 2026-27 … million to liquidate the accumulated (actual) deficits in the Village’s general fund, water fund, sewer fund and … Certain significant revenue and expenditure projections in the proposed budget appear unreasonable. In addition, the …
https://www.osc.ny.gov/local-government/audits/village/2026/01/22/village-washingtonville-budget-review-b26-6-1Divorce – Special 20- and 25-Year Plans
… the template, but because the review process is simplified for submissions using the DRO template, we can complete our … agreement. As of July 7, 2008, beneficiary designations for certain death benefits and pension payment options are … final. Affected benefits include: Ordinary death benefit (for active members); Post-retirement death benefit; Cash …
https://www.osc.ny.gov/retirement/publications/1517/divorceDivision of Housing and Community Renewal Bulletin No. DH-71
… Purpose To inform the Division of Housing and Community Renewal of new earnings codes and procedures for processing the third phase of the RRSU … Services Unit (RRSU) – BU67 in the Division of Housing and Community Renewal who meet the eligibility criteria. … To inform the Division of Housing and Community Renewal of new earnings codes and procedures …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-71-third-phase-deficit-reduction-plan-rrsu-employeesDivision of Housing and Community Renewal Bulletin No. DH-66
… Purpose To inform the Division of Housing and Community Renewal of new earnings codes and procedures for processing the second phase of the RRSU … Services Unit (RRSU) – BU67 in the Division of Housing and Community Renewal who meet the eligibility criteria. … To inform the Division of Housing and Community Renewal of new earnings codes and procedures …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-66-second-phase-deficit-reduction-plan-rrsu-employeesDivision of Housing and Community Renewal Bulletin No. DH-65
… rate less than $8.17. Background Pursuant to Section 7 of Part A of Chapter 491 of the Laws of 2011 and the Division of the Budget Bulletin B-1213 issued July 7, 2014, a plan has been established to temporarily reduce …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-65-first-phase-deficit-reduction-plan-rrsu-employees