Search

Personal Income Tax Refunds

… by the Department of Taxation and Finance (Department) for payment were appropriate and processed in accordance with … prior to payment. We selected Department-approved refunds for examination using filters to identify high-risk … we selected 37,900 refunds totaling almost $480 million for examination. Key Findings Of those transactions selected, …

https://www.osc.ny.gov/state-agencies/audits/2015/04/14/personal-income-tax-refunds

Personal Income Tax Refunds

… by the Department of Taxation and Finance (Department) for payment were appropriate and processed in accordance with … prior to payment. We selected Department-approved refunds for examination using data analytics to identify high-risk … we examined 31,978 refunds totaling almost $516.5 million for examination. Key Findings Of those transactions selected, …

https://www.osc.ny.gov/state-agencies/audits/2016/05/11/personal-income-tax-refunds

Review of Growe Technologies Inc.

… an appropriate procurement under contract TQ00015 for the services provided by Growe and paid reasonable prices for those services. Background In January 2009 through federal legislation, the Centers for Medicare & Medicaid Services set new standards for …

https://www.osc.ny.gov/state-agencies/audits/2016/02/19/review-growe-technologies-inc

State Agencies Bulletin No. 2152

… the outreach and escheatment of uncashed payroll checks for calendar year 2022. Affected Employees: Employees with … are returned to OSC will be treated as a written request for reissuance of a payroll check. If responses are received … of Unclaimed Funds (OUF). Effective Dates: Effective for payroll checks issued between January 1, 2022, and …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2152-outreach-and-escheatment-2022-uncashed-nys-payroll-checks

Service-Disabled Veteran-Owned Businesses

… (SDVOBs) by providing them increased opportunities for procurements with our office. New York State's SDVOB … (OGS) administers the SDVOB program and is responsible for certifying eligible SDVOBs and assisting and promoting … activities. To learn more about certification, or for questions on eligibility, visit the OGS website . Do …

https://www.osc.ny.gov/state-vendors/sdvob

CUNY Bulletin No. CU-767

… is to notify agencies of an automatic union dues increase for employees represented by NYSNA in Bargaining Unit TE. … is to notify agencies of an automatic union dues increase for employees represented by NYSNA in Bargaining Unit TE …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-767-new-york-state-nurses-association-nysna-dues-increase

Disposal of Electronic Devices

… Purpose To determine if those electronic devices approved for sale as surplus equipment by the Department of … own; however, OGS' Surplus Unit provides this service for many State agencies. At the time of our audit, the … tablets, cameras, cell phones, and a printer) ready for disposal through OGS' Surplus Unit. Agencies are required …

https://www.osc.ny.gov/state-agencies/audits/2013/04/25/disposal-electronic-devices

CUNY Bulletin No. CU-763

… is to provide the City University of New York instructions for processing the CUNY Health Benefits Buy-Out Waiver … Employees receive an annual incentive payment in exchange for waiving their City health benefits when other non-City … Enrollment/Change Form. An employee will receive $1,000 for waiving family coverage or $500 for waiving individual …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-763-city-university-new-york-cuny-health-benefits-buy-out

Oswego County Board of Cooperative Educational Services – Claims Auditing (2022M-29)

… claims were audited and approved prior to payment and were for appropriate BOCES purposes. Key Findings Claims we reviewed were supported and for appropriate BOCES purposes. However, all claims were not … found they were supported by adequate documentation and for appropriate purposes. Key Recommendation Ensure signed …

https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/oswego-county-board-cooperative-educational-services-claims-auditing-2022m-29

XIII.2 Overview – XIII. Employee Expense Reimbursement

… SECTION OVERVIEW AND POLICY Agencies are responsible for ensuring employees adhere to all employee expense … identification number through the payroll system. Requests for reimbursement by non-employees, such as non-paid … and Board Members, will be requested using the Claim for Payment ( AC 3253-S ) or the Claim for Travel …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2-overview

CUNY Bulletin No. CU-742

… is to provide the City University of New York instructions for processing the CUNY Health Benefits Buy-Out Waiver … Employees receive an annual incentive payment in exchange for waiving their City health benefits when other non-City … Enrollment/Change Form. An employee will receive $1,000 for waiving family coverage or $500 for waiving individual …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-742-city-university-new-york-cuny-health-benefits-buy-out

Onteora Central School District – Procurement and Claims Auditing (2021M-216)

… in a cost-effective manner and ensured claims were audited for accuracy and completeness. Key Findings District … in a cost-effective manner or ensure claims were audited for accuracy and completeness. The District did not: Have … was competitively bid. Obtain minimum required quotes for eight purchases totaling $106,212. The claims auditor did …

https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216

XV.16.A Overview – XV. End of Year

… State's accounting and financial reporting system provides for the collection, summarization and reporting of unique … States accounting and financial reporting system provides for the collection summarization and reporting of unique …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16a-overview

XIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures

… account may need to be opened and maintained by an agency for revenue collections, cash advances, or other authorized … Operations Cash Management Unit (BSAO CMU) will arrange for payment of banking services and collateralization of … the program needs of each department as well as provide for the maximum utilization of the state's cash. It is also …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overview

Herkimer County Industrial Development Agency – Claims Auditing (2022M-12)

… Agency’s (HCIDA) claims were adequately supported, for appropriate purposes and independently reviewed and … 100 claims totaling $846,279 and determined they were for appropriate purposes and generally supported by adequate … procedures or other guidance to communicate expectations for the claims audit process. The Secretary of the Board …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/04/08/herkimer-county-industrial-development-agency-claims

Long Lake Central School District – Capital Project (2021M-183)

… authorized contracts and claims, monitored and accounted for its 2021 capital project (project). Audit Results … authorized contracts and claims, monitored and accounted for the project consisting of building improvements, upgrades … $907,813 were supported by adequate documentation, for appropriate purposes, correctly recorded as project …

https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183

VIII.3 Interagency Billing – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries

… to bill each other, settling bills without the need for a paper check and using accounting entries only. The … Bills an Online Agency The Billing Agency creates a bill for the customer (Billed Agency) in the SFS Billing module, … of the charge, they must negotiate with the Billing Agency for an adjusted invoice. This process will result in a new …

https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii3-interagency-billing

St. Lawrence County Industrial Development Agency and Local Development Corporation – Disbursements (2021M-174)

… disbursements were properly authorized, supported and for valid purposes. Key Findings Although the tested disbursements were for valid purposes, LDC officials did not always ensure they … detailing the services to be provided and the basis for the payment. Paid payroll processing fees totaling $2,473 …

https://www.osc.ny.gov/local-government/audits/county/2022/01/21/st-lawrence-county-industrial-development-agency-and-local-development-corporation

IV.4 Overview – IV. Accounting Codes - Uses and Descriptions

… State agencies to make expenditures and incur obligations for specific purposes each fiscal year in the form of an … New York State. In order to establish a chart of accounts for expenditures that is both usable and manageable, a list … requires that a minimum number of accounts be created for major expenditure classes. When the expenditure account …

https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overview

X.5.B Requesting a Single Payment Vendor ID – X. Guide to Vendor/Customer Management

… and Document Preparation: Business Units must submit a request to the Vendor Management Unit (VMU), for a new Single Payment Vendor ID to use in the Statewide … Vendor ID Number. Business Units should contact the VMU to request new IDs. If a Business Unit determines it has a need …

https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x5b-requesting-single-payment-vendor-id