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Limitations – New Career Plan
… excluded from the computation of your FAS. Also, payment for up to 30 days of accumulated unused vacation will be … the amount of overtime is limited to 15 percent of your salary in any given year. Tier 6 If the earnings in any year … Earned compensation that exceeds the Governor’s annual salary is excluded (please refer to our Overtime and Earnings …
https://www.osc.ny.gov/retirement/publications/1515/limitationsCollege at Buffalo – Selected Employee Travel Expenses
… of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste and … we audited travel expenses for the highest-cost travelers in the State, as well as other outliers. As a result of our analysis, we examined the travel expenses for one College at Buffalo (College) employee whose expenses were …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/college-buffalo-selected-employee-travel-expensesVillage of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… compensation is excessive in any given year. If it is excessive (e.g., more than reasonable compensation paid …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Bolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… internal controls over selected financial activities for the period July 1, 2011, to December 31, 2012. Background … members. The District’s budgeted general fund expenditures for the 2012-13 fiscal year are approximately $17 million. … expenditure and fund balance estimates for the annual budget. Review reserves and determine if the amounts reserved …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedTown of Johnsburg – Management Oversight and Online Banking (2013M-6)
… of all officers and employees who received or disbursed money during the previous fiscal year. Adopt and communicate …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… Duties relating to the Town’s financial operations are not adequately segregated. The Supervisor is responsible … throughout the fiscal year and ensure that appropriations are available before funds are expended. Do not permit any fund or appropriation account …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20State Comptroller DiNapoli Releases School District Audits
… state aid payments ranging from $49,607 to $345,221. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsVillage of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… activities, including the Village’s online banking, for the period June 1, 2011, to September 26, 2012. … of the days or hours worked, such as calendars and logs, for four salaried employees, and timesheets for two part-time employees were not signed by their …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132State Comptroller DiNapoli Releases Municipal Audits
… procurement policy. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-1City of North Tonawanda – Financial Operations (2012M-203)
… volunteer fire companies and the City’s purchasing process for the period January 1, 2011, to August 31, 2012. … five member Common Council. The City’s general fund budget for the 2012 fiscal year is $34.7 million. Key Findings The … and supplies totaling $140,703 in 2011. We found that for all 24 claims tested, department supervisors did not …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203DiNapoli: Otsego County Woman Pleads Guilty to Stealing From School District
… for stealing from a school district that received federal funds. From 2014 through February 2020, Hand was the …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-otsego-county-woman-pleads-guilty-stealing-school-districtOversight of Information Technology Consultants and Contract Staffing (Follow-Up)
… provided adequate oversight to ensure that the contractor or consultant was meeting the deliverables. For the remaining …
https://www.osc.ny.gov/state-agencies/audits/2020/12/08/oversight-information-technology-consultants-and-contract-staffing-followState Agencies Bulletin No. 1864
… on the employee’s Form W-2 in box 14 under code FRB . Payroll Register and Employee Paycheck/Advice Communication …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1864-certification-licensure-and-exam-fee-reimbursement-clefr-2020City of Yonkers – Budget Review (B20-6-6)
… of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ … grown 22.4 percent and the City’s debt service payments have risen 25.9 percent. The City will need $82.2 million to … taxes may be limited in future years if property values do not increase. Key Recommendations Replace nonrecurring …
https://www.osc.ny.gov/local-government/audits/city/2020/06/24/city-yonkers-budget-review-b20-6-6Comptroller DiNapoli Releases School District Audits
… The board also did not always approve change orders. In addition, monthly financial reporting to the board did not … demonstrate the need to retain approximately $2.1 million in four reserves. District officials have developed a plan to … which they were not established. The plan was not adopted in the board’s meeting minutes. Medina Central School …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0Medicaid Program – Multiple Same-Day Procedures on Ambulatory Patient Groups Claims
… claims because of deficiencies in the claims processing and payment system. The audit covered the period December 1, … relies too heavily on providers to comply with APG billing rules and regulations instead of implementing controls to enforce APG …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/medicaid-program-multiple-same-day-procedures-ambulatory-patient-groups-claimsSelected Aspects of Discretionary Spending
… incurs direct costs for specific program purposes, and it incurs indirect or “discretionary costs” that support …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-1State Agencies Bulletin No. 1956
… used for reporting and tax withholding purposes only and does not increase the employee’s compensation. Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1956-certification-licensure-and-exam-fee-reimbursement-clefr-2021Holley Central School District – Financial Condition (2013M-342
… source of moneys in the debt reserve fund and either use it to pay related debt, if required to do so by statute, or …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342Selected Aspects of Discretionary Spending
… York. RIOC was created by the New York State Legislature in 1984 to take responsibility, pursuant to a General Development Plan (GDP), for the development and operation of the 147 acres comprising … we questioned were payments for personal travel, out-of-state and conferences in another country, training of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-3