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XIII.11 Submitting Travel and Expense Reimbursement Requests for Inactive Employees – XIII. Employee Expense Reimbursement
… Travel and Expense reimbursement requests for inactive employees for expenses that were incurred during the … should be paid through the SFS AP module as appropriate. When an employee is leaving an agency, the agency must lock … in PayServ and SFS changes to inactive. Although a proxy can create expense reports after an employee becomes …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii11-submitting-travel-and-expense-reimbursement-requests-inactive-employeesInternal Controls Over Selected Financial Operations (Follow-Up)
… of Military and Naval Affairs (DMNA) manages New York State’s military forces, which are composed of the New York … air and land operations in support of our communities, State, and nation. The DMNA headquarters property manager is responsible for maintaining a real-time database of State weapons inventory and ensuring that it accurately …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/internal-controls-over-selected-financial-operations-followUse of Electronic Benefit Cards at Prohibited Locations
… sufficient policies and practices to identify and prohibit electronic benefit transfer (EBT) card transactions at prohibited locations, and … sufficient policies and practices to identify and prohibit electronic benefit transfer card transaction at prohibited …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locationsHolland Patent Central School District – Access to the Student Information System (2016M-326)
… schools with approximately 1,500 students, is governed by an elected five-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/holland-patent-central-school-district-access-student-information-systemWest Genesee Central School District – Segregation of Duties (2016M-303)
… schools with approximately 4,630 students, is governed by an elected nine-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303Use of Electronic Benefit Cards at Prohibited Locations (Follow-Up)
… for EBT cash transaction monitoring, limiting supervision and the independence of the internal audit function. Key Finding The Office has made progress with … in our initial audit report, two have been implemented and one has been partially implemented. Key Recommendation …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/use-electronic-benefit-cards-prohibited-locations-followOpinion 2001-15
… opinion. IMPROVEMENT DISTRICTS -- Dissolution (authority to dissolve a lighting district); (authority of corporation to sign petition to dissolve district); (authority to … the period of three years shall have elapsed since the date of establishment of such district and that no …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Transformation of the MTA
… 2022. About the Program In April 2019, the New York State Legislature enacted changes in the Public Authorities … its subsidiaries or affiliates. The legislation was signed by the Governor. The legislation expected to transform the … the MTA Board no later than June 30, 2019, with approval by July 30, 2019. On July 24, 2019, the MTA Board approved …
https://www.osc.ny.gov/state-agencies/audits/2025/08/08/transformation-mtaXI.6.A Quick Contracting–Commodity, Printing, Miscellaneous Services and Equipment – XI. Procurement and Contract Management
… To participate in the Office of the State Comptroller’s (OSC) Quick Contracting Program for … Quick Contracting transactions can generally be processed by OSC in three business days or less. Guidance on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6a-quick-contracting-commodity-printing-miscellaneous-services-and-equipmentDiNapoli: Wyandanch Public Library Audit Reveals Missing Cash, Excess Benefits
… to alter the time records of a family member employed by the library which resulted in nearly $20,000 in … questionable pay, according to an audit released today by State Comptroller Thomas P. DiNapoli. Auditors also … that library officials did not adequately protect public money,” said DiNapoli. “Residents should never have to worry …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-wyandanch-public-library-audit-reveals-missing-cash-excess-benefitsComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … that schools make every dollar count,” DiNapoli said. “By auditing school district and charter school finances and … continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Capital …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-audits-0Sherman Central School District – Claims Processing (2016M-352)
… one school with approximately 400 students, is governed by an elected five-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Town of Tonawanda – Recreation Fees (2017M-133)
… a population of approximately 74,000. The Town is governed by an elected five-member Town Board. Operating budget …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133Division of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account
… are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended … and take appropriate action, including recouping funds, for transactions that are inappropriate or unusual. … are provided safe and clean living conditions and whether funds are properly accounted for and used for intended …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellComptroller DiNapoli Releases School Audits
… , Elizabethtown-Lewis Central School District , George Junior Republic Union Free School District and the Otsego … and audited and approved prior to payment. George Junior Republic Union Free School District – Tuition Billing …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … that schools make every dollar count,” DiNapoli said. “By auditing school district and charter school finances and … continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-auditsTown of Somers – Justice Court (2013M-198)
… a population of approximately 20,400. The Town is governed by the Town Board which comprises the Town Supervisor and … controls and a lack of oversight of the Court’s operations by the Justices and the Board. The clerks performed all of … bank account within 72 hours of collection, as required by law. Submit monthly reports to the JCF no later than the …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198City of Yonkers – Financial Operations (2017M-119)
… of approximately 200,000. The City, which is governed by an elected seven-member City Council, was given … ending 2015-16, nonspendable fund balance was overstated by approximately $4 million. The City did not perform …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119New York State Agencies’ Use of Overtime, March 2012
An era of tight budgets has sparked renewed interest in reducing government costs and identifying ways for State agencies to function more cost effectively.
https://www.osc.ny.gov/files/reports/special-topics/pdf/overtime-2012.pdfAppendix B – Selected Legal References Pertaining to the Audit of Claims Function – Improving the Effectiveness of Your Claims Auditing Process
… Villages – Village Law Sections 4-402(d), 4-408(d), and 5-524 Towns – Town Law Sections 20(3)(b), 29(7), 34(1), 1 8, 1 9, 125 and 215(1-b); Highway Law Section 284 Fire Districts – Town … 177 Counties – County Law Sections 369, 575, 577, and 600; Highway Law Sections 127 and 133(5); and Social …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-b-selected-legal-references-pertaining-audit-claims-function