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Selected Employee Travel Expenses
… 17 employees with outliers in lodging, meals, rental cars, air fare, train, large negative adjustment, fuel and … were executive managers and the remaining 2 employees were administrative staff. The majority of travel expenses for the 27 Department …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/selected-employee-travel-expenses-0Rolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management
… Objective To determine whether the Long Island Rail Road’s Rolling Stock Programs Department … managed the M9 contract so that the contractor delivers the cars on time, within the required scope and quality, and … To determine whether the Long Island Rail Roads Rolling Stock …
https://www.osc.ny.gov/state-agencies/audits/2022/03/25/rolling-stock-programs-department-selected-aspects-m9-rail-car-project-managementMedicaid Program – Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance
… the Department pays managed care organizations (MCOs) a monthly premium for each enrolled recipient, and in turn, … made for services that should have been paid for by a recipient’s TPHI. During the audit period, HMS’ third-party … that could be rectified, but follow-up actions by HMS to get payment on those claims were limited, and many payments, …
https://www.osc.ny.gov/state-agencies/audits/2022/07/13/medicaid-program-recovering-managed-care-overpayments-pharmacy-services-behalf-recipientsOversight of Smart Schools Bond Act Funds
… Objective To determine whether the State Education Department (Department) is monitoring the use of Smart Schools Bond Act funds to ensure that school … To determine whether the State Education Department is monitoring the use of Smart Schools Bond Act funds to ensure that school …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/oversight-smart-schools-bond-act-fundsCity of Amsterdam – Budget Review (B23-5-4)
… review was to provide an independent evaluation of the City’s proposed budget for 2023-24. Background Chapter 531 of the Laws of 2019 authorizes the City to issue debt not to exceed $8.3 million to liquidate the cumulative deficits in the City’s general, transportation, sewer and recreation funds …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-amsterdam-budget-review-b23-5-4Towns’ Road Management Plans (2014-MR-2)
… During fiscal stress, towns often defer critical road infrastructure needs in order to fund daily services. However, preventive maintenance can extend road life and help towns save money. A long-term plan, adopted by the town’s board, is critical to support road maintenance efforts and can also help towns obtain …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2015/03/20/towns-road-management-plans-2014-mr-2Brighter Choice Charter School for Girls – Financial Operations (2013M-321)
… and monitoring its annual budget for the period July 1, 2011 through June 30, 2013. Background The Brighter Choice … school year, to 1.5 percent for the following year, and 2 percent for the final year of the contract. The increase in … reasonable, as the services being provided do not have any bearing the number of students at the School or the State …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/02/07/brighter-choice-charter-school-girls-financial-operations-2013m-321Town of Carroll – Internal Controls Over Selected Financial Activities (2013M-221)
… records. Background The Town of Carroll (Town) is located in Chautauqua County and has approximately 3,500 residents. … Comptroller, and it did not request a 30-day extension in 2011 or 2012. The Supervisor did not submit to the Board … they performed a thorough audit of the Court’s records in 2012. There was a lack of documentation to indicate the …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-carroll-internal-controls-over-selected-financial-activities-2013m-221Accounts Payable Advisory No. 37
… the SFS as follows: Procurement Card transactions SFS Main Menu > Reporting Tools > SFS OBIEE Reports > Purchasing > … is filtered to “VISAP”. Travel Card transactions SFS Main Menu > Reporting Tools> Query > Query Viewer > Travel Card Aging Report NET Card transactions SFS Main Menu > Reporting Tools > SFS OBIEE > Purchasing > …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/37-reconciliation-credit-card-transactionsComptroller DiNapoli Releases School Audits
… School District , Glen Cove City School District , Valley Stream Union Free School District #24 and the York Central … and did not show all devices assigned to employees. Valley Stream Union Free School District #24 – Leave Accruals and … School District Glen Cove City School District Valley Stream Union Free School District 24 and the York Central …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-2State Comptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of City of Long Beach , Town of Minisink , Village of Tannersville and Town … being spent appropriately and effectively." City of Long Beach – Budget Review (Nassau County) The significant revenue … announced his office completed audits of City of Long Beach Town of Minisink Village of Tannersville and Town of …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School District Audits
… Union Free School District – Financial Management (Suffolk County) Auditors found that the board overestimated general fund appropriations by a total of approximately $1.6 million from 2016-17 through 2018-19. … plan. Walton Central School District – Fund Balance (Delaware County) The board appropriated over $1.9 million in …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-auditsCUNY Bulletin No. CU-712
… completion of the roll-over to the Department Budget Table USA containing the chart of accounts strings for agency … must review the list below of Department Budget Table USA Rows for positions pools that contain chart of accounts … must not make any changes to the Department Budget Table USA on or after 06/17/2021 until the 07/01/2021 paycheck …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-712-new-york-state-payroll-system-payserv-cuny-fiscal-year-endThe VendRep System
… The VendRep System is a secure application that allows vendors to enter, … certify their Vendor Responsibility Questionnaire. Once the questionnaire is certified, it is available for review by the State … The VendRep System is a secure application that allows vendors to enter maintain …
https://www.osc.ny.gov/state-vendors/vendrep/vendrep-systemThe Domestic Relations Order – Divorce and Your Benefits
… (if applicable) or as the beneficiary of the member’s pension payment option. NYSLRS must have an approved DRO on file, and proof of divorce, to make direct pension payments to an ex-spouse of a member. A copy of the … Amended Order. Please note that, unlike a private pension plan, the rights of membership in NYSLRS belong only to the …
https://www.osc.ny.gov/retirement/members/divorce/domestic-relations-orderDetails About the Audit Process
… | Access to Records and Staff | Shared Commitment | The Audit Process | Follow-Up Engagements | Report … efficiently, economically, ethically, and equitably. The audit process is an integral part of providing an … program stewardship and of providing accountability to the citizens of New York. We are providing this information …
https://www.osc.ny.gov/state-agencies/audits/details-about-audit-processIV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… collected from regulated businesses (e.g. Banks, Insurance). 31111 Yes Public Utilities Annual assessments … Commercial/Self-Pay/Other Reimbursement from insurance carriers or self-payers for care and treatment of patients in … local assistance payments to collect an outstanding liability owed to the State. 32103 Municipal Refunds and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsAdministrative Hearings
… service credit, you are entitled to an administrative hearing. If you are denied a benefit, you will receive a … or request has been denied. If you wish to request a hearing, the NYSLRS Hearing Administration Bureau must … An overview of the NYSLRS Hearing Administration Bureau procedures on adjournments …
https://www.osc.ny.gov/retirement/members/administrative-hearingsIV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… track the type of revenues the State receives. The product code field can also be used in conjunction with the account code, to provide a lower level of detail for reporting and … SFS. Taxes Personal Income Tax Consumption and Use Taxes Business Taxes Other Taxes Miscellaneous Receipts Federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewBatavia City School District – Information Technology Equipment Inventory (2022M-74)
… District (District) officials appropriately track and inventory information technology (IT) equipment. Key Findings … District officials did not appropriately track and inventory IT equipment. District officials: Did not adopt a … policy for establishing and maintaining IT equipment inventory. Did not maintain a complete and accurate IT …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventory