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Selected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and …
https://www.osc.ny.gov/state-agencies/audits/2013/07/10/selected-employee-travel-expensesBright Start Pediatric Services, LLC – Compliance With the Reimbursable Cost Manual
… provides preschool special education services to children with disabilities between the ages of three and five years. … reimbursement, the provider's reported costs must comply with the guidelines specified in the RCM. For the fiscal year … other than personal service costs, such as vehicle and food expenses, and $246 in personal service costs for …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/bright-start-pediatric-services-llc-compliance-reimbursable-cost-manualExamination of Outstanding Premiums
… the New York State Insurance Fund (NYSIF) participates in the Statewide Offset Program (SWOP), and (ii) the amount … to offset State payments to recover outstanding debt. In May 2015, we recommended NYSIF participate in SWOP as a means to recover outstanding premium. Key …
https://www.osc.ny.gov/state-agencies/audits/2016/08/19/examination-outstanding-premiumsReporting of Billboard Income (Follow-Up)
… 2011-N-2 ). Background Our initial audit, which was issued August 15, 2013, found that the New York City Department of … 871 properties with billboards and noted that for 717 (82.3 percent), no income had been reported to Finance. … in September 2010, which resulted in an additional $3.4 million charged on tax bills for the failure to file a …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/reporting-billboard-income-followFund Financial Data – 2022 Financial Condition Report
… Fund financial statements provide a short-term view of finances. As such, these statements only focus on the … Fund financial statements provide a shortterm view of finances …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataSecurity Over Critical Systems
… Objective To determine whether security over the Hudson River–Black River Regulating … Services’ (ITS) policies, including ITS’ Information Security Policy and Acceptable Use Policy, for its IT assets. … The District must also abide by Payment Card Industry Data Security Standards (PCI DSS) and must complete a …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systemsFund Financial Data – 2021 Financial Condition Report
… an $8.6 billion surplus in the General Fund. For more detail, please see the Governmental Funds Statement of …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataSwan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… January 1, 2012 to June 27, 2013. Background The Swan Lake Fire District is a district corporation of the State, … Bethel, and is located in Sullivan County. The Board of Fire Commissioners consists of five elected members. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mSouthold Union Free School District – Claims Processing (2013M-183)
… of our audit was to examine the claims auditing process for the period July 1, 2011, to April 30, 2013. Background … comprises five elected members. Appropriations budgeted for the 2012-13 fiscal year were approximately $27 million, … the ordering of the goods and services, and if claims were for legitimate District purposes and audited prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Fillmore Central School District – Reserve Funds (2016M-386)
… to show that the funds retained in the debt reserve were ever used toward debt service payments. The District’s … with statutory requirements. If all associated debt has been repaid, the balance should be used to repay other debt …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386True North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… 1, 2011 through August 5, 2013. Background The True North Rochester Preparatory Charter School – West Campus, located in the City of Rochester, is governed by the Board of Trustees (Board) which … True North Rochester Preparatory Charter School West Campus Employee …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeFishers Island Ferry District – Financial Operations (2016M-156)
… and neither employees nor managers are required to sign and certify that the hours reported on the time cards …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156Ausable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… internal controls over departmental cash receipts. Open swim program cash receipts were not properly accounted for, were substituted by the open swim program coordinator with personal checks and were not all remitted to the Business Office for deposit. System users were granted access to functions of the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedElba Central School District – Financial Condition (2013M-240)
… the period July 1, 2011, to July 30, 2013. Background The Elba Central School District is located in the Towns of Batavia, Byron, Elba, Oakfield, and Stafford in Genesee County. The District … Elba Central School District Financial Condition 2013M240 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240State Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Morris-Eaton Central School District , Oriskany Central School District and the Vestal Central School District . "In today's fiscal … banking policy defining authorization and monitoring of online banking transactions. District officials did not …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… and made mandatory filings accurately and in a timely fashion. Slate Hill Fire District – Procurement and Claims …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… District , Waterford-Halfmoon Union Free School District and the West Buffalo Charter School . "In an era of limited resources and increased accountability, it's critical that schools make … dollar count," DiNapoli said. "By auditing school district and charter school finances and operations, my office …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-1DiNapoli: Local Sales Tax Collections Grow by Nearly 9% in November
… reflects reported sales by vendors. The next quarterly numbers (for October-December) will be available in January. … State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial records, …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-local-sales-tax-collections-grew-nearly-9-percent-novemberMaking Adjustments to Earnings and Days Worked – Legacy Reporting
… or just a few records. Adjusting to Zero Days Worked and Contribution Overpayments If you need to make an … a paper Adjustment Report (RS2050) . Also, if you reported and paid more in member contributions than an employee owes, you can adjust reported information and request a contribution refund by submitting the paper …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/making-adjustmentsOpinion 88-11
… (conveyance of lands subject to reversionary interest) VILLAGE LAW, §1-102(1): When land is conveyed to a village … in interest. Prior opinions, including 20 Opns St Comp, 1964, p 479, superseded. This is in reply to your inquiry … sale of real property which was conveyed to a village by a deed containing a provision that "the land herein …
https://www.osc.ny.gov/legal-opinions/opinion-88-11