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XV.4.A Reconciling Prior Fiscal Year Credit Card Charges – XV. End of Year
… Units are required to reconcile credit card charges within 30 days of the date the charge is incurred (See Chapter XII, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4a-reconciling-prior-fiscal-year-credit-card-chargesResponsibility for IT Internal Controls – Information Technology Governance
… Some local governments and schools use an IT vendor for assistance in establishing, conducting and monitoring IT … controls. However, a governing board has responsibility for the oversight of the local government’s or school’s IT …
https://www.osc.ny.gov/local-government/publications/it-governance/responsibility-it-internal-controlsStraight Talk About Financial Planning For Your Retirement
… when you may begin withdrawing your money for retirement. Unclaimed Funds It is easy to lose old financial records. Personal … to New York State for safekeeping, visit the Comptroller’s Unclaimed Funds’ website . (Return to Top) Step 5: Debt — Get …
https://www.osc.ny.gov/retirement/publications/straight-talk-about-financial-planning-your-retirementCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… is properly recorded and reported and that District moneys are safeguarded for the period January 1, 2012, to March 31, … and reporting were developed. Monthly financial reports are provided to the Board, the annual financial report is … in a timely manner, and the Secretary-Treasurer’s records are audited annually. Lastly, the Board audits all District …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsSpecial Disability Benefits – Special 20- and 25-Year Plans
… for an accidental disability retirement benefit if you are permanently disabled because you contracted HIV (where … after contact with members of the public. Firefighters who are permanently disabled by heart disease or lung disease, … of duty disability retirement benefit. Firefighters who are permanently disabled by certain types of cancer that …
https://www.osc.ny.gov/retirement/publications/1517/special-disability-benefitsOrdinary Disability – Article 14 Benefits
… Eligibility To qualify for the ordinary disability retirement benefit, you must: Be unable to perform your … may file your Application for Article 14 Disability Retirement Benefits (RS6411) with the Office of the State Comptroller. Your application must be submitted while …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-disabilityMandatory Service Credit Purchase Payments – Enhanced Reporting
… Service credit purchase (SCP) payments for mandatory member contributions (called … a link to the Loan/SCP Deduction page in Retirement Online , which will list the member’s pre-tax deduction … mandatory contributions (deficiencies) for your employees: Sign in to Retirement Online . From your Account Homepage, …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-service-credit-purchase-paymentsSt. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… assets. As a result, officials cannot ensure that assets are in BOCES’ possession and protected against loss or … to ensure accurate and up-to-date inventory records are maintained; assets are tagged; physical inventories are conducted and …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99Administration of the CityFHEPS Program for Department of Homeless Services Shelter Residents
… Department of Homeless Services shelter residents in securing permanent housing. The audit covered the period … shortage of affordable housing and a homelessness crisis. In October 2018, the New York City Department of Social … assistance program intended to help New Yorkers living in homeless shelters and those who are at risk of …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/administration-cityfheps-program-department-homeless-services-shelter-residentsState Authority Contracts on Open Book NY
… Information on three categories of State authority contracts is displayed on Open Book NY. Approved Eligible … authority contracts because currently this information is not available from any centralized source. Filed Exempt State … these exempt contracts must be filed with OSC while not subject to prior review and approval. Filed exempt State …
https://www.osc.ny.gov/public-authorities/state-authority-contracts-open-book-nySyracuse Academy of Science Charter School – Purchases from Selected Vendors and Enrollment and Billing (2012M-219)
… Key Recommendations Ensure that, when multiple quotes are obtained, they are from companies that are not affiliated and that are primarily in the business of …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/05/syracuse-academy-science-charter-school-purchases-selected-vendors-andSouthside Academy Charter School – Board Oversight (2013M-318)
… transfers all School revenues to NHA, and the revenues are to be expended by NHA in accordance with the approved … indirect from direct costs, and how indirect costs are allocated by NHA to the School. For example, $2.9 million … but the Board has not received support for how the costs are allocated. As a result, this limits the Board’s ability …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/southside-academy-charter-school-board-oversight-2013m-318Medicaid Program – Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes
… for durable medical equipment, prosthetics, orthotics, and supplies while recipients were residing in nursing homes. The audit covered the period from January … health care services for Medicaid recipients and reimburse providers. Medicaid recipients, including those enrolled in …
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-improper-medicaid-managed-care-payments-durable-medical-equipmentChild Care Licensing and Inspection
… if the Office of Children and Family Services’ (Office) child care licensing and inspection activities ensure licensed and …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspectionDiNapoli: Limited Regulation of Adult Day Care Programs Poses Potential Risks to Vulnerable Adults
… disabled adults or seniors at potential risk, according to an audit released today by State Comptroller Thomas P. … a clear need for a more comprehensive system of regulation to ensure the wellbeing of many more vulnerable New Yorkers. … at designated times of a day. The services can help to delay or prevent the need for nursing home care and other …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-limited-regulation-adult-day-care-programs-poses-potential-risks-vulnerable-adultsOversight of the Supported Housing Program – Rehabilitation Support Services, Inc.
… Purpose To determine whether the Office of Mental Health (OMH) is ensuring that Rehabilitation Support … Clients who need additional services, such as mental health services, receive them through other programs. RSS is …
https://www.osc.ny.gov/state-agencies/audits/2017/05/04/oversight-supported-housing-program-rehabilitation-support-services-incArea #10 – Firewalls and Intrusion Detection – Information Technology Governance
… of IT systems and electronic data to access and attacks from unauthorized individuals. Firewalls Firewalls are … while host-based IDSs capture and analyze activity to and from a particular computer. Because the log information … possibly for the purposes of formulating an attack plan for that network. Therefore, it is important that you …
https://www.osc.ny.gov/local-government/publications/it-governance/area-10-firewalls-and-intrusion-detectionCortland County – Public Water Supplies (2016M-318)
… The Director should establish procedures to ensure NOVs are issued when warranted, voided NOVs have adequate supporting documentation, MORs are analyzed and corrected in a timely manner, sanitary surveys are performed in compliance with NYS DOH guidelines for …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318Ordinary Death Benefit – Article 14 Benefits
… An ordinary death benefit may be payable to your designated beneficiary if you … law. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-death-benefitVillage of Washingtonville – Village Hall Building Project and Board Oversight (2015M-37)
… Hall is incomplete and unusable. The Treasurer’s duties are not segregated and are not reviewed by the Board. The former Mayor's salary was … internal controls to ensure that capital projects are planned, monitored and accounted for properly. Assess the …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-washingtonville-village-hall-building-project-and-board-oversight-2015m