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Travel Advisory No. 10
… XIII of the Guide to Financial Operations: Chapter/Section Name Description XIII.1 Employee Expense Reimbursement …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/10-gfo-updates-employee-expense-reimbursementsCity of Ogdensburg – Budget Review (B3-16-20)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … million for general fund operating expenses and a tax rate increase of 10.55 percent, and another that did not include …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20Town of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial operations for the period … the Board did not have accurate information on which to base its financial decisions. The Supervisor filed the … on an annual basis. The Board has not established a system to ensure that all claims are presented for audit prior to …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168Medicaid Claims Submitted by Accordis, Inc. on Behalf of the New York City Health and Hospitals Corporation
… service bureaus submit them to eMedNY for payment. In March 2005, HHC hired Accordis to provide billing services … a paid claim to its previously denied claim. As a result, we could not determine whether changes made by …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/medicaid-claims-submitted-accordis-inc-behalf-new-york-city-health-and-hospitalsNew Suffolk Common School District – Selected Financial Operations (2013M-197)
… financial operations for the period July 1, 2011 through March 31, 2013. Background The New Suffolk Common School …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mPort Jefferson Union Free School District – Information Technology (2014M-039)
… seven-member Board of Education. For the 2012-13 fiscal year, the District’s actual expenditures totaled $36 million, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mLewis County – County Bridge Maintenance (S9-13-3)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/lewis-county-county-bridge-maintenance-s9-13-3Cayuga County – County Bridge Maintenance (S9-13-4)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4Town of Wethersfield – Town Clerk and Highway Operations (2013M-21)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21XII.6.B Land Acquisition Payments – XII. Expenditures
… necessary. In addition, OSC will also create and mail IRS Form 1099-S to the seller of the land for federal reporting … send an email request to the SFS Help Desk ( helpdesk@sfs.ny.gov ). Vouchering for a Land Acquisition Payment – … email a request to OSC’s Vendor Management Unit ( VMU@osc.ny.gov ) to add the additional/other payee to the vendor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-paymentsMonroe 1 Board of Cooperative Educational Services – Procurement of Professional Services (2016M-176)
… (BOCES) is an association of 10 component school districts in Monroe County. BOCES delivers more than 80 education and …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/29/monroe-1-board-cooperative-educational-services-procurement-professional-servicesXII.6.L Replenishing an Advance Account – XII. Expenditures
… to Section 5 - Agency Payment Preparation and Submittal of this Chapter for instructions on how to submit a regular … the account using the account code for postage. A list of account codes can be found in Chapter IV, Section 1 - Accounting Codes – Uses and Descriptions Overview of this Guide. Business Units should not use the account code …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-accountTown of Lyndon – Purchasing (2013M-149)
… audit was to evaluate internal controls over purchasing for the period January 1, 2012, through April 26, 2013. … comprises the Town Supervisor and four Councilpersons. For the 2012 fiscal year, budgeted appropriations totaled $184,000 for the general fund and $323,000 for the highway fund. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149Children’s Education Services, Inc. – Compliance With the Reimbursable Cost Manual
… that CES reported on its CFR for the fiscal year ended June 30, 2015. About the Program CES is an SED-approved, … comply with RCM requirements. For the fiscal year ended June 30, 2015, CES reported $725,856 in reimbursable costs … costs reported by CES on its CFR for the fiscal year ended June 30, 2015 that were ineligible for reimbursement. The …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/childrens-education-services-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Audits
… Services (OGS) and the State Education Department (SED): Preferred Source Contracting (Follow-Up) (2017-F-15) New York states Preferred Source Program grants "preferred source" status to Corcraft and not-for-profit …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-auditsOpinion 97-10
… it may be considered to be "equipment" for purposes of section 109-b. General Municipal Law, §109-b authorizes … contracts" in accordance with the provisions of that section (see General Municipal Law, §109-b[1][a], [2]). Pursuant to section 109-b(3)(d), this Office has promulgated regulations …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Controls Over CUNY Fully Integrated Resources and Services Tool
… of Interest City University of New York - York College: Time and Attendance Practices for Public Safety …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/controls-over-cuny-fully-integrated-resources-and-services-toolSouth Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are … Byron Volunteer Fire Company, Inc. is located in the Town of Byron, in Genesee County. The Company is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financialTown of Lisbon – Financial Condition (2012M-202)
… the Town’s long-term operational and capital needs. As a result, the general fund has retained excessive amounts of …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… uses one disbursement account for all funds except payroll and did not perform bank reconciliations in a timely …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30