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Department of Health (Department) Examination of Travel Expenses
… to account for travel expenses. The New York State Finance Law requires employees to certify each travel expense … expenses were not appropriate. This includes lodging, meal, and fuel expenses for which there was no business purpose, meal allowance expenses the employee was not entitled to …
https://www.osc.ny.gov/state-agencies/audits/2019/03/20/department-health-department-examination-travel-expensesSouth Hornell Fire Protection Company, Inc. – Disbursements (2025M-108)
… [read complete report – pdf] Audit Objective Did the South Hornell Fire Protection Company, Inc. (Company) … Period January 1, 2024 – August 6, 2025 Understanding the Audit Area A fire company board should ensure that … and company members to make purchases using debit cards, the board should ensure that adequate controls are in place …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/south-hornell-fire-protection-company-inc-disbursements-2025mAdministration of the CityFHEPS Program for Department of Homeless Services Shelter Residents (2023-N-1)
To determine whether the New York City Department of Social Services is administering the City Fighting Homelessness and Eviction Prevention Supplement (CityFHEPS) program according to the rules and regulations, thereby assisting Department of Homeless Services shelter residents in securing ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23n1.pdfQuality Services for the Autism Community – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Quality Services for the Autism Community (QSAC) on its … To determine whether the costs reported by Quality Services for the Autism Community on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/quality-services-autism-community-compliance-reimbursable-cost-manualCost-Saving Ideas: Managing Your Travel and Conference Expenses
… follow your travel policy unless there are differences stated in the collective bargaining agreement). Follow … the surplus upon submitting a travel voucher. Standardize Claim Forms Create standardized reimbursement forms, manual … your specific needs. Employees should submit an itemized claim in a timely manner after returning from official …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expensesState Agencies Bulletin No. 338
… Payroll Bulletin 328 (Renaming PS Queries in Preparation for the Upgrade). Effective Date Immediately Overview Payroll … Bulletin 328, issued July 1, 2002, outlined the procedures for reviewing and renaming queries so that they will be … needed immediately after the upgrade will be available for agency use. OSC Actions According to Bulletin 328, OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/338-prioritizing-renamed-private-queries-preparation-upgradeTransforming the Procurement Function
… with the MTA Board-approved Transformation Plan, resulting in improved service levels for the customer, process … 2023, the MTA reported a total of 70,000 employees. In April 2019, New York State enacted Section 1279-e(1)(a) of … of the Transformation effort would be front-loaded in the initial 6–9 months, with some aspects completed over …
https://www.osc.ny.gov/state-agencies/audits/2024/12/26/transforming-procurement-functionXII.9.H Audit Recoveries – XII. Expenditures
… The purpose of this section is to provide guidance to Business Units for recovering moneys due and owing to the … relative thereto. Process and Document Preparation A Business Unit may determine that there are moneys due and … to the State. Upon making the determination, the Business Unit should contact the contractor to determine …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9h-audit-recoveriesUnified Court System Bulletin No. UCS-329
… Codes: 014049 – Court Assistant 014076 – Court Assistant (PT) 014077 – Court Assistant (HND SA PROG) 019364 – Court …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-329-june-2023-uniform-and-equipment-uniform-allowance-andOpinion 88-31
… originally deposited such money. Upon a termination of the case at the trial level with a dismissal or acquittal, the … Law also provides that "upon a termination of the case at the trial level with a dismissal or acquittal" … Ann., 1986, p 128). Section 99-m does not define the word "case", but CPL, §1.20(16) defines a "criminal action" as: (a) …
https://www.osc.ny.gov/legal-opinions/opinion-88-31Employee Qualifications, Hiring, and Promotions
… administers the examinations for MaBSTOA and MTA Bus; from March 2013 to August 2016, Transit also administered the … titles, Job Vacancy Notices (JVNs), which include the required qualifications, are used to hire and promote without … competitive titles and, in some cases, did not meet required qualifications in the JVNs. We also found that …
https://www.osc.ny.gov/state-agencies/audits/2019/01/17/employee-qualifications-hiring-and-promotions2015 Year End Report
The objective of our examination was to determine whether daily workers compensation payment requests by claimants and medical providers claims during the pe
https://www.osc.ny.gov/state-agencies/audits/2016/05/09/2015-year-end-reportAccountability for Traffic Ticket Surcharges (Follow-Up)
… in our initial audit report, Accountability for Traffic Ticket Surcharges (2014-S-26). Background New York State … consistently accounted for and reported all traffic ticket surcharge revenue received through the TVBs and the … Department of Motor Vehicles: Accountability for Traffic Ticket Surcharges (2014-S-26) …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/accountability-traffic-ticket-surcharges-followProperty Tax Credits
… Property Tax Relief, and STAR credits began at various times, with the oldest program (the Property Tax Freeze … of property or school taxes on a qualifying homeowner’s primary residence. The qualifications for these credits vary … the Department, and included issues such as: (i) invalid primary residences, (ii) deceased homeowners, (iii) taxpayers …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-creditsVillage of Horseheads – Collections (2023M-169)
… report – pdf] Audit Objective Determine whether Village of Horseheads (Village) officials properly recorded and … collections totaling $71,992 were deposited an average of 15 and 21 days late, respectively. Code Enforcement cash … or seven to 11 months after collection. The Board of Trustees (Board) did not comply with New York State …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Town of Wells – Records and Reports (2024M-59)
… report – pdf] Audit Objective Determine whether the Town of Wells (Town) Supervisor maintained complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively manage the Town’s … Determine whether the Town of Wells Town Supervisor maintained complete …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Town of Gardiner – Town Clerk/Tax Collector (2024M-78)
… the Supervisor or identify and correct a $2,406 erroneous refund that was issued. Key Recommendations Deposit and …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78True North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… checks performed prior to working at the School. For one worker, School officials did not obtain clearance … their School. A School official told us that because the worker was previously cleared at another charter school, …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeVillage of Hunter – Cash Receipts and Board Oversight (2015M-254)
… Village’s procedures over the collection of cash receipts for trash bag sales and the summer recreation program to … their refuse pickup service or for Program fees. The Board does not receive interim financial or operating reports, bank … financial reports. Board minutes do not contain a resolution listing employee wages and salaries, nor does …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254City of Oneonta – Departmental Collections (2013M-13)
… Purpose of Audit The purpose of our audit was to review selected cash receipts processes … January 1, 2011, to November 15, 2012. Background The City of Oneonta has approximately 14,000 residents and is located … City of Oneonta Departmental Collections 2013M13 …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13