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Controls Over Cash Advance Accounts
… accounts and whether the money is properly accounted for and used for appropriate business expenses. The audit … of its authorized advance accounts by transferring the funds to an unrelated account, without notifying the Office of the State Comptroller (OSC) of the change. Two funds had shortages that originated prior to 2011, but Parks …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accountsRetirees
… State and Local Retirement System NYSLRS and resources to help them review and update their benefit details …
https://www.osc.ny.gov/retirement/retireesProtection of Child Performers
… temporary permits is entered by the child’s parent or guardian when applying through a web portal and automatically …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performersSusan E. Wagner Preschool – Compliance With the Reimbursable Cost Manual
… and certain expenses claimed on Wagner’s CFRs for the two fiscal years ended June 30, 2013. Background Wagner is a …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/susan-e-wagner-preschool-compliance-reimbursable-cost-manualOpinion 96-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … e.g., Taylor v McGuire , 100 Misc 2d 834, 420 NYS2d 248; Christian v City of Ontario , 92 Misc 2d 51, 399 NYS2d 379; …
https://www.osc.ny.gov/legal-opinions/opinion-96-9Opinion 96-8
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Justice Courts (payment of fees … Municipal Law, §99-l[1][a] for handling cases which result in default judgments) STATE COMPTROLLER -- Justice Court Fund … indicate the justice to whom the case is assigned, and log in appropriate information including the name of the …
https://www.osc.ny.gov/legal-opinions/opinion-96-8Opinion 96-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Opinion 2001-7
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … the opinion. IMPROVEMENT DISTRICTS -- Expenses (authority to charge "entry fee" to properties within an extension to a … parent district. The apparent purpose of the "entry fee" is to recover capital costs of the district. Towns are …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7Disposal of Electronic Devices
… prior to disposal and, if sending them to OGS, to certify in writing that the devices no longer contain any retrievable … devices at both the Albany and the New York City offices. In Albany, two devices still contained general agency … and personal pictures, but none contained PPSI. In New York City, 13 hard drives showed indications that they …
https://www.osc.ny.gov/state-agencies/audits/2013/06/25/disposal-electronic-devicesViolations of Law, Conflicts of Interest and Other Improprieties at the Department of Correctional Services' Food Production Center (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our original report, Violations of Law, Conflicts of Interest and Other Improprieties at the Department of Correctional … directed the unspent donations from these vendors to one of two employee benefit funds to be used for gifts for …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/violations-law-conflicts-interest-and-other-improprieties-department-correctional-servicesYorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)
… bandwidth totaled 1.0 Gigabits per second (Gbps) for Internet service. Overall, of the 33 teachers surveyed … bandwidth usage, and the District provided a system for users to submit Internet connectivity issues for resolution. Our audit focused on the Internet …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9Palmyra-Macedon Central School District – In-School Internet Connectivity (S9-22-2)
… bandwidth totaled 1.0 Gigabits per second (Gbps) for Internet service. Overall, of the 20 teachers surveyed … District monitored bandwidth usage and provided a system for users to submit Internet connectivity issues for resolution. Our audit focused on the Internet …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/palmyra-macedon-central-school-district-school-internet-connectivity-s9Bethlehem Central School District – In-School Internet Connectivity S9-22-1
… per second (Mbps) per 1,000 students, as guided by New York State Education Department (NYSED). When tested, the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1Oswego 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-29XIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures
… subject to defined levels of materiality, are included in the State’s government-wide financial statements as required by GASBS 34. These assets are reported in a very similar manner to capital assets in a commercial accounting environment and are also subject …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14c-necessity-general-capital-assets-reportingOversight of Pupil Transportation Services (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Oversight of Pupil … Key Finding Department officials made limited progress in addressing the issues we identified in the initial audit report. Of the initial report’s four …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-followInternal Controls Over Selected Financial Operations (Follow-Up)
… ( 2018-S-66 ). About the Program The Division of Military and Naval Affairs (DMNA) manages New York State’s military … New York Air National Guard, the New York Naval Militia, and the New York Guard. Its mission is to provide fully capable land, air, and naval military forces and facilities executing global …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/internal-controls-over-selected-financial-operations-followXIII.2 Overview – XIII. Employee Expense Reimbursement
… employees adhere to all employee expense policies outlined in this guide, as well as all relevant rules and regulations. … to Section 9 – Allowed Values for Processing Payments in the SFS of this Chapter for a complete listing of expense … To ensure the timely processing of bulkload transactions in the Travel and Expense module, each expense report must …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2-overviewState Agencies Bulletin No. 174
… only when the agency enters the earnings code RGH and the number of hours to be paid in the Time Entry panel. The begin … Data record will be automatically updated to reflect the new type. A row will be inserted on Job Data with the action … begin and end dates of the payroll period are entered. New Hire and Rehire Actions When an employee who is hired or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/174-changing-employee-type-hourly-and-exception-hourly-employeesCUNY Bulletin No. CU-742
… Purpose The purpose of this bulletin is to provide the City University of New York instructions for … of the City University of New York who are eligible to participate in the Health Benefits Buy-Out Waiver Program … Agency Actions A listing of employees who elect to participate in the Health Benefits Buy-Out Waiver Program …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-742-city-university-new-york-cuny-health-benefits-buy-out