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XIV.10.B Travel and Purchase Rewards Programs; Updated Information Regarding T-Cards, P-Cards, and NET-Cards – XIV. Special Procedures

… Opinion) issued by the New York State Commission on Public Integrity (the “Commission,” now succeeded by the New York … The Advisory Opinion addresses the personal use of supply vendor purchase rewards or points accumulated by State … such as additional goods, services, or “cash back.” The vendor bestows the benefit, no matter how the payment is made …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv10b-travel-and-purchase-rewards-programs-updated-information-regarding-t-cards-p-cards-and-net

City of Yonkers – Budget Review (B22-6-5)

… fund balance, one-time State funding, one-time Federal funding and sale of property, to finance its operations. Includes revenue estimates for income tax surcharge, sewer rents and metered water sales that may … in additional debt and interest costs because the cost of tax certiorari claims are bonded instead of being financed …

https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5

City of Newburgh – Budget Review (B24-6-9)

… revenue and expenditure projections in the City’s 2025 proposed budget were reasonable. Background The City of … $1.5 million revenue and corresponding expenditures in its 2025 adopted budget for the New York State Touring Route … additional money for this program in fiscal year 2025-26. The 2025 proposed budget includes sale of metered …

https://www.osc.ny.gov/local-government/audits/city/2024/11/15/city-newburgh-budget-review-b24-6-9

Utilization of the Arch Street Yard and Shop Facility

… was constructed before it was needed for East Side Access (ESA) completion; whether the MTA has any plans for … when it was vacant (for over 3.5 years), leased to the M-7 vendor to make warranty repairs, and licensed twice: once as …

https://www.osc.ny.gov/state-agencies/audits/2017/12/08/utilization-arch-street-yard-and-shop-facility

Oversight of Contract Expenditures of Bowery Residents’ Committee

… of Social Services (DSS), is the agency responsible for providing transitional housing and services for eligible homeless families and individuals in the City and for providing fiscal oversight of the homeless shelters. In …

https://www.osc.ny.gov/state-agencies/audits/2021/12/30/oversight-contract-expenditures-bowery-residents-committee

Public Authorities – 2022 Financial Condition Report

… as to the State and local governments. New Yorkers pay for public authorities in a variety of ways including service … governmental financial assistance and support is provided for operating and other expenses. In fiscal years ending in … default on their obligations. In addition to issuing debt for their own purposes, public authorities issue debt on …

https://www.osc.ny.gov/reports/finance/2022-fcr/public-authorities

XI.12.A Toll-Free Services – XI. Procurement and Contract Management

… toll-free service. Under these contracts, vendors charge for time of connection plus applicable taxes and surcharges. … Regardless of the contracting method used, it is important for agencies to be diligent in ensuring charges from … unauthorized taxes and surcharges. It is equally important for agencies to maintain complete and accurate records to …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12a-toll-free-services

Afton Fire District – Internal Controls Over Financial Operations (2013M-248)

… Purpose of Audit The purpose of our audit was to determine whether … and reported and that District moneys are safeguarded for the period January 1, 2011, to July 12, 2013. Background The …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248

Hoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)

… Purpose of Audit The purpose of our audit was to assess Fire Company controls over financial activities for … in Rensselaer County and provides fire protection services to the residents of Hoags Corners Fire District No. 1. The … Findings The by-laws provide limited guidance pertaining to issuing receipts. For example, although the by-laws …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09

Watervliet City School District – Payroll and Claims Processing (2013M-4)

… totaled approximately $23 million for the general fund, $1.76 million for special aid fund, and $780,000 for … payments for a portion of those days that are unused at retirement. However, it appears the leave time records for 12 … The former Superintendant was overpaid by $11,083 at retirement for 17.5 vacation days to which he was not …

https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4

Town of Forestport – Financial Management (2013M-184)

… of our audit was to examine the Town’s financial condition for the period January 1, 2012, to December 31, 2012. … The Town’s 2012 operating expenditures totaled $867,387 for the general fund, $1,035,144 for the highway fund, $79,388 for the water fund and $44,158 …

https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184

Town of Middlebury – Purchasing (2013M-212)

… audit was to evaluate internal controls over purchasing for the period January 1, 2012, through June 19, 2013. … composed of a Town Supervisor and four council members. For the 2012 fiscal year, budgeted appropriations totaled $221,909 for the general fund and $747,232 for the highway fund. Key …

https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-middlebury-purchasing-2013m-212

City of Newburgh – Budget Review (B6-14-25)

… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our review, except for certain matters, we … The City has not made an allowance for uncollectible taxes in the 2015 proposed budget. The City’s proposed budget …

https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25

Real Property Tax Cap and Tax Cap Compliance

Find information on Real Property Tax Cap below

https://www.osc.ny.gov/local-government/property-tax-cap

Wyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)

… methods to procure professional services. Expenses for conferences attended by Board of Education (Board) … exceed their policy maximum, $1,077 if they did not pay for unauthorized travel dates and $144 if they did not pay for unnecessary costs. Did not account for 20 and 73 percent …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrative

Westmoreland Central School District – State Transportation Aid (2017M-220)

… of our audit was to determine whether the District applied for all State transportation aid to which it was entitled for the purchase of new buses for the period January 1, 2008 through June 30, 2017. …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/westmoreland-central-school-district-state-transportation-aid-2017m-220

Center Moriches Union Free School District – Medicaid Reimbursements (2017M-174)

… to assess the District’s Medicaid reimbursement procedures for the period July 1, 2015 through December 31, 2016. … Key Findings The District did not claim $117,670 in costs for individual education plan (IEP)-related services provided … or service providers did not meet certain qualifications for reimbursement or did not provide the proper documentation …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017m

Justice Court Fund

… Town and village justice courts in New York State are required to report their … information to the Office of the State Comptroller’s Justice Court Fund on a monthly basis. File your monthly report in …

https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund

Unified Court System Bulletin No. UCS-128

… eligibility date are entitled to the payment upon return from leave, provided the return to the payroll is prior to … are responsible for deleting the payment (Earn Code UA5 ) from the Time Entry page in Pay Period 18L for employees in … Without Pay on the eligibility date, enter the Return From Leave Date.) Earnings End Date: Enter the same date as …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-128-december-2007-ucs-uniform-allowance-and-uniform-blazer

Unified Court System Bulletin No. UCS-154

… eligibility date are entitled to the payment upon return from leave, provided the return to the payroll is prior to … are responsible for deleting the payment (Earn Code UA5 ) from the Time Entry page in Pay Period 18L for employees in … Without Pay on the eligibility date, enter the Return From Leave Date.) Earnings End Date: Enter the same date as …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-154-december-2009-ucs-uniform-allowance-and-uniform-blazer