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XVI.3.E The Reporting Entity – XVI. Financial Reporting
… Section 2100 – Defining the Financial Reporting Entity Process and Document Preparation: BACKGROUND New York … funds. Such agencies are logically part of the reporting entity due to the direct relationship between the agency and … consists of all the organizations that make up its legal entity, including all funds, organizations, institutions, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entityMineola Union Free School District – Competitive Quotations (2015M-313)
… Purpose of Audit The purpose of our audit was to review the District’s internal controls over the procurement process … that quotes are obtained or purchases are made through a State or County contract prior to approving the purchase …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313Onondaga Central School District – Nonpayroll Disbursements (2014M-257)
… oversight or other compensating controls. Manual checks are not always audited and approved before they are distributed. Most of the District’s checks are computer-generated with the Treasurer’s electronic …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/14/onondaga-central-school-district-nonpayroll-disbursements-2014m-257Poughkeepsie City School District - Payroll (2019M-110)
… total of $26,088 for 168.5 days of accrued leave above the carryover limit without Board approval. Key Recommendations … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/poughkeepsie-city-school-district-payroll-2019m-110State Agencies Bulletin No. 940
… be included in the regular paychecks dated December 3, 2009 (Pay Period 17L) for Institution agencies and December 9, 2009 (Pay Period 17L) for Administration agencies Eligibility … status as a full-time employee in BU03 on September 30, 2009 for Administration agencies or October 7, 2009 for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/940-2009-csea-work-related-clothing-allowance-bargaining-units-03-and-04-andState Agencies Bulletin No. 1208
… Purpose To explain the procedures for processing the Work Related Clothing Allowance and the Uniform Maintenance … paychecks dated 12/13/12 (Institution) Background Pursuant to the GOER Memorandums dated 11/08/12, Article 49.1 and … To explain the procedures for processing the Work Related …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1208-2012-csea-work-related-clothing-allowance-bargaining-units-03-and-04State Agencies Bulletin No. 853
… Purpose To explain the procedures for processing the Work Related Clothing Allowance and the … Office of Employee Relations has approved funding for the payment of the Work Related Clothing Allowance for Bargaining Units 03 and 04 and the Uniform Maintenance … To explain the procedures for processing the Work Related Clothing Allowance and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/853-2008-csea-work-related-clothing-allowance-bargaining-units-03-and-04-andState Agencies Bulletin No. 799
… must be in an eligible title on October 1, 2007 and have completed six (6) months of service in an eligible title … employee must be in an eligible title on October 1, 2007; have completed six (6) months of service in an eligible title …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/799-2007-csea-work-related-clothing-allowance-bargaining-units-03-and-04-andSafety of Seized Dogs (Follow-Up)
… not have an official identification tag while not on the owner’s premises; or is licensed but not in control of or on … their safety and protect the rights of owners. However, we identified four relatively minor deficiencies at 4 of the 48 … instances of premature disposition of the dogs were not identified in the Department’s most recent inspection reports …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/safety-seized-dogs-followMedicaid Managed Care Organization Fraud and Abuse Detection (Follow-Up)
… initial audit report, Medicaid Managed Care Organization Fraud and Abuse Detection (Report 2014-S-51 ). Background … solely to the prevention, detection, and investigation of fraud and abuse. State oversight of MCOs must ensure that … SIUs to detect, prevent, and follow up on instances of fraud and abuse. Our audit covered the period January 1, 2011 …
https://www.osc.ny.gov/state-agencies/audits/2018/08/22/medicaid-managed-care-organization-fraud-and-abuse-detection-followOversight of Health and Safety Regulations at Public Pools, Beaches, and Spray Grounds
… To assess the extent that State agencies responsible for operating and regulating public pools, beaches, and … are properly maintained, equipped, staffed, and safe for public use. Our audit excluded public pools, beaches, and … and the Department of Health (DOH) are each responsible for regulating – and in some cases operating – public pools, …
https://www.osc.ny.gov/state-agencies/audits/2017/06/21/oversight-health-and-safety-regulations-public-pools-beaches-and-spray-groundsRegional State Park Police Disability (Section 363-e) – Regional State Park Police Plan
… Eligibility You would be entitled to this disability benefit if, at the time of filing, you are: Under … willful negligence, regardless of your years of service (for a disability not sustained in service, you must have at … you must apply within 90 days of the discontinuance. For this benefit, “in service” is when you are: On the …
https://www.osc.ny.gov/retirement/publications/1867/regional-state-park-police-disability-section-363-eSelected Performance Measures (Follow-Up)
… (Metro-North), Long Island Rail Road (LIRR), New York City Transit (Transit), and MTA Bus Company (MTA Bus). (The … States. We issued our initial audit report on January 6, 2020. The audit objective was to determine whether MTA … However, the two components used in the calculation – mileage and failures – were not accurate. Mileage was …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/selected-performance-measures-followState Agencies Bulletin No. 1575
… Purpose To define Supplemental Wages, the earnings codes classified … Supplemental Wages and the methods for withholding income taxes from Supplemental Wages Affected Employees All … Wage payments as well as income tax withholding methods to be applied to Supplemental Wages are discussed in: IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1575-supplemental-wagesXVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… loaned to non-State agencies in anticipation of (1) future repayment from the recipient, or (2) future reimbursement … Law requires that no loans shall be made until a written repayment agreement, including a schedule as to when the … corporations from regular appropriations subject to repayment agreements. These are not advance appropriations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsBerne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
… BerneKnoxWesterlo Central School District Monthly Records and Reports 2018M82 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reportsCounty of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
… Purpose of Audit The purpose of our audit was to examine the Agency’s operations to determine if the Board monitored approved projects for the … The Board did not design and implement an adequate system to monitor the amounts directly billed and collected by …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-projectOrdinary Disability – En-Con Police Officers Plan
… This benefit is available to you only if you last joined the Police and Fire Retirement … of duty and the En-Con police disability benefits are available. Eligibility If you are unable to perform your … be submitted while you are in service or within 90 days from the date you: Are last paid on the payroll; Are last on …
https://www.osc.ny.gov/retirement/publications/1822/ordinary-disabilityCollection of Fines Related to Tenant Complaints
… determine whether Homes and Community Renewal’s Office of Rent Administration is appropriately accounting for and … housing in the State. Within DHCR, the Office of Rent Administration (ORA) administers the State’s rent laws and regulations related to nearly 1 million …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/collection-fines-related-tenant-complaintsLicensing and Monitoring of Proprietary Schools
… schools submit, we found that staff are conducting very little to no analysis of the financial documents schools …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schools