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Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with … spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary and … fuel, and incidental costs such as airline baggage and travel agency fees. As part of a statewide initiative to …
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
… Purpose To determine whether the costs reported by Bright Start … Bright Start provides preschool special education services to children with disabilities between the ages of three and five years. Pursuant to the State Education Law, providers such as Bright Start …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/bright-start-pediatric-services-llc-compliance-reimbursable-cost-manualExamination of Outstanding Premiums
… SWOP, administered by the Department of Tax and Finance (DTF), is a way for State agencies to offset State payments to … and identified system enhancement to meet certain DTF’s technical requirements. Key Recommendations Continue … of submitting receivables which meet SWOP criteria to DTF on an individual basis prior to implementation of …
https://www.osc.ny.gov/state-agencies/audits/2016/08/19/examination-outstanding-premiumsReporting of Billboard Income (Follow-Up)
… Purpose To determine the extent of implementation of the five … Department of Finance (Finance) had limited documentation to support that assessors were verifying the Real Property … income. In addition, Finance was not doing enough to identify and follow up on properties with billboards. …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/reporting-billboard-income-followFund Financial Data – 2022 Financial Condition Report
… resources—cash or liquid assets that are available to pay current obligations (or will be soon). Funds represent … spending for particular purposes. The General Fund is used to report sources of funds and expenditures that are not required to be accounted for in another separate fund. In New York …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataSecurity Over Critical Systems
… by Payment Card Industry Data Security Standards (PCI DSS) and must complete a self-assessment of its compliance … were areas in which it could improve to better meet PCI DSS requirements, including documenting certain policies and … relevant policies and procedures as required for PCI DSS. …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systemsFund Financial Data – 2021 Financial Condition Report
… resources—cash or liquid assets that are available to pay current obligations (or will be soon). Funds represent … spending for particular purposes. The General Fund is used to report sources of funds and expenditures that are not required to be accounted for in another separate fund. In New York …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataSwan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … moneys are safeguarded for the period January 1, 2012 to June 27, 2013. Background The Swan Lake Fire District is a …
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)
… 1, 2011, to April 30, 2013. Background The Southold Union Free School District is located in the Town of Southold, … Southold Union Free School District Claims Processing 2013M183 …
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)
… and Hume in Allegany County and the Towns of Genesee Falls and Pike in Wyoming County. The District, which …
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)
… period July 1, 2011 through August 5, 2013. Background The True North Rochester Preparatory Charter School – West … True North Rochester Preparatory Charter School West Campus …
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)
… Purpose of Audit The purpose of our audit was to assess selected financial operations for the period … employees, and neither employees nor managers are required to sign and certify that the hours reported on the time cards … The Fishers Island freight agent’s duties related to cash receipts are not adequately segregated, collections …
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)
… Purpose of Audit The purpose of our audit was to determine whether the District had established effective … coordinator with personal checks and were not all remitted to the Business Office for deposit. System users were granted access to functions of the financial software applications that they …
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)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period July 1, 2011, to July 30, 2013. Background The Elba Central School District … year totaled $9.7 million. Key Findings From the 2008-09 to 2012-13 fiscal years, District officials consistently …
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
… and effectively." Morris-Eaton Central School District – Online Banking (Madison County) The board did not adopt an … fund balance significantly exceeded the statutory limit. In addition, three of the district's reserve funds did … to state and local government spending, public authority financial data and information on 130,000 state contracts, …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were … New York State Comptroller Thomas P DiNapoli today announced the following local government audits were …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … The board designated the assistant superintendent to be the person responsible for fixed assets but there have … billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
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
… in New York state increased by 8.8% in November compared to the same month in 2021, according to an analysis released today by State Comptroller Thomas P. … totaled $1.72 billion, up $139 million compared to the same time last year. “November marked another solid …
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
… a single record or just a few records. Adjusting to Zero Days Worked and Contribution Overpayments If you need to make an adjustment that will result in zero days worked for the member, you must submit a paper …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/making-adjustmentsOpinion 88-11
… VILLAGE LAW, §1-102(1): When land is conveyed to a village for use as a park, subject to a private reversionary right, … act and extinguishment of the private right are necessary for such land to be conveyed to a party other than the … 50 Misc 2d 1012, 272 NYS2d 187, 190, revd on other grounds 26 AD2d 740, 272 NYS2d 193, where the court held that the …
https://www.osc.ny.gov/legal-opinions/opinion-88-11